<SEC-DOCUMENT>0001062993-14-001758.txt : 20140331
<SEC-HEADER>0001062993-14-001758.hdr.sgml : 20140331
<ACCEPTANCE-DATETIME>20140331160212
ACCESSION NUMBER:		0001062993-14-001758
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		13
CONFORMED PERIOD OF REPORT:	20131231
FILED AS OF DATE:		20140331
DATE AS OF CHANGE:		20140331

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Heritage Global Inc.
		CENTRAL INDEX KEY:			0000849145
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEGRAPH & OTHER MESSAGE COMMUNICATIONS [4822]
		IRS NUMBER:				592291344
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17973
		FILM NUMBER:		14730055

	BUSINESS ADDRESS:	
		STREET 1:		1 TORONTO STREET,SUITE 700
		STREET 2:		P.O. BOX 3,
		CITY:			TORONTO,
		STATE:			A6
		ZIP:			M5C 2V6
		BUSINESS PHONE:		416-866-3005

	MAIL ADDRESS:	
		STREET 1:		1 TORONTO STREET,SUITE 700
		STREET 2:		P.O. BOX 3,
		CITY:			TORONTO,
		STATE:			A6
		ZIP:			M5C 2V6

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Counsel RB Capital Inc.
		DATE OF NAME CHANGE:	20110121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	C2 Global Technologies Inc
		DATE OF NAME CHANGE:	20050812

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ACCERIS COMMUNICATIONS INC
		DATE OF NAME CHANGE:	20040220
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>form10k.htm
<DESCRIPTION>FORM 10-K
<TEXT>
<HTML>
<HEAD>
   <TITLE>Heritage Global Inc.: Form 10-K - Filed by newsfilecorp.com</TITLE>
</HEAD>
<BODY style="font-size:10pt;">
<HR noshade align="center" width=100% size=3 color="black">
<A name=page_1></A>
<P align=center><B><FONT size=5>UNITED STATES </FONT></B><BR><B><FONT
size=5>SECURITIES AND EXCHANGE COMMISSION </FONT></B><BR>
<b>Washington, D.C. 20549</b></P>
<P align=center><B><FONT size=5>FORM 10-K </FONT></B></P>
<P align=center>[X]<B> ANNUAL REPORT PURSUANT TO SECTION 13 </B><BR><B>OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934 </B><BR><B>FOR THE FISCAL YEAR ENDED
DECEMBER 31, 2013</B><BR>
</P>
<P align=center><b>Commission File No. <U>0-17973 </U></b><U></U></P>
<P align=center><B><U><FONT size=5>HERITAGE GLOBAL INC.
</FONT></U></B><BR>(Exact Name of Registrant as Specified in Its Charter) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=center><U><B>Florida </B></U></TD>
  <TD align=center width="50%"><U><B>59-2291344 </B></U></TD>
  </TR>
  <TR vAlign=top>
    <TD align=center>(State or Other Jurisdiction of Incorporation or
      Organization) </TD>
  <TD align=center width="50%">(I.R.S. Employer Identification No.) </TD>
  </TR>
  <TR>
    <TD align=center>&nbsp; </TD>
  <TD align=center width="50%">&nbsp; </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center><U><B>700 &#150; 1 Toronto St., Toronto, Ontario, Canada
    </B></U></TD>
  <TD align=center width="50%"><U><B>M5C 2V6 </B></U></TD>
  </TR>
  <TR vAlign=top>
    <TD align=center>(Address of Principal Executive Offices) </TD>
  <TD align=center width="50%">(Zip Code) </TD>
  </TR></TABLE>
<P align=center><B><U>(416) 866-3000 </U></B><BR>(Registrant&#146;s Telephone
Number, Including Area Code) </P>
<P align=justify>Securities registered pursuant to Section 12(b) of the Act:
<B><U>None. </U></B></P>
<P align=justify>Securities registered pursuant to Section 12(g) of the Act:
<B><U>Common Stock, $0.01 par value. </U></B></P>
<P align=justify>Indicate by check mark if the registrant is a well-known
seasoned issuer, as defined in Rule 405 of the Securities Act. <BR>Yes
[&nbsp;&nbsp; ]&nbsp;&nbsp;&nbsp;&nbsp; No [X] </P>
<P align=justify>Indicate by check mark if the registrant is not required to
file reports pursuant to Section 13 or Section 15(d) of the Act. <BR>Yes [&nbsp;
&nbsp;]&nbsp;&nbsp;&nbsp;&nbsp; No [X] </P>
<P align=justify>Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days. <BR>Yes [X]&nbsp;&nbsp;&nbsp;&nbsp; No
[&nbsp;&nbsp; ] </P>
<P align=justify>Indicate by check mark whether the registrant has submitted
electronically and posted on its corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation
S-T during the preceding 12 months (or for such shorter period that the
registrant was required to submit and post such files). <BR>Yes
[X]&nbsp;&nbsp;&nbsp;&nbsp; No [&nbsp;&nbsp; ] </P>
<P align=justify>Indicate by check mark if disclosure of delinquent filers
pursuant to Item 405 of Regulation S-K is not contained herein, and will not be
contained, to the best of registrant&#146;s knowledge, in definitive proxy or
information statements incorporated by reference in Part III of this Form 10-K
or any amendment to this Form 10-K. [&nbsp; &nbsp;] </P>
<P align=justify>Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller
reporting company (as defined in Rule 12b-2 of the Exchange Act). </P>
<P align=justify>Large Accelerated Filer [&nbsp;
&nbsp;]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Accelerated Filer [&nbsp;
&nbsp;]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Non-Accelerated Filer [&nbsp;
&nbsp;]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Smaller Reporting Company [X] </P>
<P align=justify>Indicate by check mark whether the registrant is a shell
company (as defined in Rule 12b-2 of the Act). <BR>Yes [&nbsp;&nbsp;
]&nbsp;&nbsp;&nbsp;&nbsp; No [X] </P>
<P align=justify>The aggregate market value of Common Stock held by
non-affiliates based upon the closing price of $0.75 per share on June 28, 2013,
as reported by the OTC - Bulletin Board, was approximately $2.288 million. </P>
<P align=justify>As of March 19, 2014, there were 28,167,408 shares of Common
Stock, $0.01 par value, outstanding. </P>
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<P align=center><B>TABLE OF CONTENTS </B></P>

<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="81%">&nbsp;</TD>
  <TD align=right width="9%">PAGE </TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="81%">&nbsp;</TD>
    <TD align=right width="9%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=center bgColor=#eeeeee>&nbsp; </TD>
    <TD align=center width="81%" bgColor=#eeeeee>PART I&nbsp;&nbsp;</TD>
    <TD align=right width="9%" bgColor=#eeeeee></TD></TR>
  <TR>
    <TD align=center>&nbsp;</TD>
    <TD align=center width="81%">&nbsp;</TD>
    <TD align=right width="9%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_3">Item
      1. </A></TD>
    <TD align=left width="81%" bgColor=#eeeeee><A
      href="#page_3">Business.
      </A></TD>
    <TD align=right width="9%" bgColor=#eeeeee><A
      href="#page_3">3
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left><A
      href="#page_7">Item
      1A. </A></TD>
    <TD align=left width="81%"><A
      href="#page_7">Risk
      Factors. </A></TD>
    <TD align=right width="9%"><A
      href="#page_7">7
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_10">Item
      1B. </A></TD>
    <TD align=left width="81%" bgColor=#eeeeee><A
      href="#page_10">Unresolved
      Staff Comments. </A></TD>
    <TD align=right width="9%" bgColor=#eeeeee><A
      href="#page_10">10
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left><A
      href="#page_10">Item
      2. </A></TD>
    <TD align=left width="81%"><A
      href="#page_10">Properties.
      </A></TD>
    <TD align=right width="9%"><A
      href="#page_10">10
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_10">Item
      3. </A></TD>
    <TD align=left width="81%" bgColor=#eeeeee><A
      href="#page_10">Legal
      Proceedings. </A></TD>
    <TD align=right width="9%" bgColor=#eeeeee><A
      href="#page_10">10
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left><A
      href="#page_10">Item
      4. </A></TD>
    <TD align=left width="81%"><A
      href="#page_10">Mine
      Safety Disclosures. </A></TD>
    <TD align=right width="9%"><A
      href="#page_10">10
      </A></TD></TR>
  <TR>
    <TD bgColor=#eeeeee>&nbsp; </TD>
    <TD width="81%" bgColor=#eeeeee>&nbsp; </TD>
    <TD align=right width="9%" bgColor=#eeeeee>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD align=center>&nbsp;</TD>
    <TD align=center width="81%">PART II&nbsp;&nbsp;&nbsp;</TD>
    <TD align=right width="9%"></TD></TR>
  <TR>
    <TD align=center bgColor=#eeeeee>&nbsp;</TD>
    <TD align=center width="81%" bgColor=#eeeeee>&nbsp;</TD>
    <TD align=right width="9%" bgColor=#eeeeee>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><A
      href="#page_11">Item
      5. </A></TD>
    <TD align=left width="81%"><A
      href="#page_11">Market
      for Registrant&#146;s Common Equity, Related Stockholder Matters and Issuer
      Purchases of Equity Securities. </A></TD>
    <TD align=right width="9%"><A
      href="#page_11">11
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_13">Item
      6. </A></TD>
    <TD align=left width="81%" bgColor=#eeeeee><A
      href="#page_13">Selected
      Financial Data. </A></TD>
    <TD align=right width="9%" bgColor=#eeeeee><A
      href="#page_13">13
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left><A
      href="#page_13">Item
      7. </A></TD>
    <TD align=left width="81%"><A
      href="#page_13">Management&#146;s
      Discussion and Analysis of Financial Condition and Results of Operations.
      </A></TD>
    <TD align=right width="9%"><A
      href="#page_13">13
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_20">Item
      7A. </A></TD>
    <TD align=left width="81%" bgColor=#eeeeee><A
      href="#page_20">Quantitative
      and Qualitative Disclosures About Market Risk. </A></TD>
    <TD align=right width="9%" bgColor=#eeeeee><A
      href="#page_20">20
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left><A
      href="#page_20">Item
      8. </A></TD>
    <TD align=left width="81%"><A
      href="#page_20">Financial
      Statements and Supplementary Data. </A></TD>
    <TD align=right width="9%"><A
      href="#page_20">20
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_20">Item
      9. </A></TD>
    <TD align=left width="81%" bgColor=#eeeeee><A
      href="#page_20">Changes
      In and Disagreements With Accountants on Accounting and Financial
      Disclosure. </A></TD>
    <TD align=right width="9%" bgColor=#eeeeee><A
      href="#page_20">20
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left><A
      href="#page_20">Item
      9A. </A></TD>
    <TD align=left width="81%"><A
      href="#page_20">Controls
      and Procedures. </A></TD>
    <TD align=right width="9%"><A
      href="#page_20">20
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_21">Item
      9B. </A></TD>
    <TD align=left width="81%" bgColor=#eeeeee><A
      href="#page_21">Other
      Information. </A></TD>
    <TD align=right width="9%" bgColor=#eeeeee><A
      href="#page_21">21
      </A></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="81%">&nbsp; </TD>
    <TD align=right width="9%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD align=center bgColor=#eeeeee>&nbsp;</TD>
    <TD align=center width="81%" bgColor=#eeeeee>PART III&nbsp;&nbsp;&nbsp;</TD>
    <TD align=right width="9%" bgColor=#eeeeee></TD></TR>
  <TR>
    <TD align=center>&nbsp;</TD>
    <TD align=center width="81%">&nbsp;</TD>
    <TD align=right width="9%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_22">Item
      10. </A></TD>
    <TD align=left width="81%" bgColor=#eeeeee><A
      href="#page_22">Directors,
      Executive Officers and Corporate Governance. </A></TD>
    <TD align=right width="9%" bgColor=#eeeeee><A
      href="#page_22">22
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left><A
      href="#page_26">Item
      11. </A></TD>
    <TD align=left width="81%"><A
      href="#page_26">Executive
      Compensation. </A></TD>
    <TD align=right width="9%"><A
      href="#page_26">26
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_33">Item
      12. </A></TD>
    <TD align=left width="81%" bgColor=#eeeeee><A
      href="#page_33">Security
      Ownership of Certain Beneficial Owners and Management and Related
      Stockholder Matters. </A></TD>
    <TD align=right width="9%" bgColor=#eeeeee><A
      href="#page_33">33
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left><A
      href="#page_34">Item
      13. </A></TD>
    <TD align=left width="81%"><A
      href="#page_34">Certain
      Relationships and Related Transactions, and Director Independence. </A></TD>
    <TD align=right width="9%"><A
      href="#page_34">34
      </A></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_35">Item
      14. </A></TD>
    <TD align=left width="81%" bgColor=#eeeeee><A
      href="#page_35">Principal
      Accountant Fees and Services. </A></TD>
    <TD align=right width="9%" bgColor=#eeeeee><A
      href="#page_35">35
      </A></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="81%">&nbsp; </TD>
    <TD align=right width="9%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD align=center bgColor=#eeeeee>&nbsp;</TD>
    <TD align=center width="81%" bgColor=#eeeeee>PART IV&nbsp;&nbsp;&nbsp;</TD>
    <TD align=right width="9%" bgColor=#eeeeee>
      <P>&nbsp;</P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="81%"></TD>
    <TD align=right width="9%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_37">Item
      15. </A></TD>
    <TD align=left width="81%" bgColor=#eeeeee><A
      href="#page_37">Exhibits
      and Financial Statement Schedules. </A></TD>
    <TD align=right width="9%" bgColor=#eeeeee><A
      href="#page_37">37
      </A></TD></TR></TABLE>
<P align=center>2 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
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<P align=justify><B>Forward-Looking
Information</B>&nbsp;<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>This Annual Report on
Form 10-K (the &#147;Report&#148;) contains certain &#147;forward-looking statements&#148; that are
based on management&#146;s exercise of business judgment as well as assumptions made
by, and information currently available to, management. When used in this
document, the words &#147;may&#148;, </I>"<I>will&#148;, &#147;anticipate&#148;, &#147;believe&#148;, &#147;estimate&#148;,
&#147;expect&#148;, &#147;intend&#148;, and words of similar import, are intended to identify any
forward-looking statements. You should not place undue reliance on these
forward-looking statements. These statements reflect our current view of future
events and are subject to certain risks and uncertainties, as noted below.
Should one or more of these risks or uncertainties materialize, or should
underlying assumptions prove incorrect, our actual results could differ
materially from those anticipated in these forward-looking statements. We
undertake no obligation, and do not intend, to update, revise or otherwise
publicly release any revisions to these forward-looking statements to reflect
events or circumstances after the date hereof, or to reflect the occurrence of
any unanticipated events. Although we believe that our expectations are based on
reasonable assumptions, we can give no assurance that our expectations will
materialize.</I></P>
<TABLE width="100%" border=0 cellPadding=0
cellSpacing=0
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; ">
  <TR>
    <TD><div align="center"><B>PART I </B></div></TD>
  </TR>
  <TR>
    <TD width="100%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I></I>(All dollar amounts are presented in thousands
  of U.S. dollars (&#147;USD&#148;), unless otherwise indicated, except per share
amounts)</TD>
  </TR>
</TABLE>
<P align=justify><B>Item 1. Business. </B></P>
<P align=justify><B><I>Overview, History and Recent Developments</I></B><I>
</I></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Heritage Global Inc. (&#147;HGI&#148;, &#147;we&#148;
or the &#147;Company&#148;) was incorporated in the State of Florida in 1983, pursuant to
the Florida Business Corporation Act, under the name &#147;MedCross, Inc.&#148; The
Company&#146;s name was changed to &#147;I-Link Incorporated&#148; in 1997, to &#147;Acceris
Communications Inc.&#148; in 2003, to &#147;C2 Global Technologies Inc.&#148; in 2005, to
&#147;Counsel RB Capital Inc.&#148; in 2011, and to Heritage Global Inc. effective August
22, 2013. The most recent name change more closely identifies the Company with
its core auction business, Heritage Global Partners, Inc. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The organization chart below
outlines the basic corporate structure of the Company as of the filing date of
this Report. Please note that on March 20, 2014, the Company&#146;s majority
shareholder, Counsel Corporation (together with its subsidiaries, &#147;Counsel&#148;).
declared a dividend of all of its shares of the Company, payable on April 30,
2014 to Counsel&#146;s common shareholders of record on April 1, 2014.</P>
<P align=center><IMG src="orgchart.jpg" border=0 width="531" height="431"></P>
<P align=center>3 </P>
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<P align=justify><B><I>Asset liquidation </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s asset liquidation
business is its principal operating segment, and the Company&#146;s objective is to
be the leading resource for clients requiring capital asset solutions. The asset
liquidation business began operations in 2009 with the establishment of Heritage
Global LLC (&#147;HG LLC&#148;). In addition to acquiring turnkey manufacturing facilities
and used industrial machinery and equipment, HG LLC arranges traditional asset
disposition sales, including liquidation and auction sales.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company expanded its asset
liquidation operations in the second quarter of 2011, when HG LLC acquired 100%
of the business of EP USA, LLC (d/b/a Equity Partners) (&#147;Equity Partners&#148;).
Equity Partners is a boutique investment banking firm and provider of financial
solutions for distressed businesses and properties. It was founded in 1988, and
works with financially distressed companies and properties to arrange customized
financial solutions in the form of debt/refinancing or equity investments, to
create joint venture relationships, or to organize going concern sales of a
business or property. Its services are intended to allow distressed businesses
to remain intact in order to maintain their going concern values, which
typically are significantly higher than their liquidation values. The combined
operations of HG LLC and Equity Partners thus serve a variety of clients at
different stages of the distressed business and surplus asset continuum. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In February 2012 the Company
increased its in-house asset liquidation expertise via its acquisition of 100%
of the outstanding equity of Heritage Global Partners Inc. (&#147;HGP&#148;), a
full-service, global auction, appraisal and asset advisory firm. This
transaction is discussed in Note 2 of the audited consolidated financial
statements.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The acquisition and integration
of HGP created additional global opportunities, and in the fourth quarter of
2012, the Company launched Heritage Global Partners Europe (&#147;HGP Europe&#148;).
Through its wholly-owned subsidiary Heritage Global Partners UK Limited, the
Company opened three European-based offices, one each in the United Kingdom,
Germany and Spain. The European operations began earning revenue in the third
quarter of 2013, and management believes that HGI&#146;s expanded global platform
will both provide its customer base with an array of value-added capital asset
solutions, and achieve the Company&#146;s long-term goal of growing its principal and
fee-based revenue channels. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As discussed in Note 11 of the
audited consolidated financial statements included in Item 15 of this Report,
effective June 30, 2013 the Company&#146;s Co-CEOs terminated their employment with
both the Company and HG LLC, and departed the Company along with the personnel
in the New York and Los Angeles offices of HG LLC. Following their departure,
the managing partners of HGP are leading HG LLC. The senior managing director of
Equity Partners continues to lead Equity Partners. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;HGI remains focused on building a
sustainable, long-term global capital asset solutions business. Following the
change in HG LLC&#146;s management, the Company is concentrating its asset
liquidation operations on HGP&#146;s auction and appraisal business, as well as on
Equity Partners&#146; customized financial solutions business. However, the Company
expects that its future operations will continue to include asset acquisition
and monetization transactions. </P>
<P align=justify><B><I>Intellectual property licensing</I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In 1994, the Company began
operating as an Internet service provider, and in 1998 deployed its real-time IP
communications network platform, which represented the first nationwide,
commercially viable VoIP platform of its kind. The Company continued operations
in the telecommunications business until the third quarter of 2005. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In 2002, the U.S. Patent and
Trademark Office issued U.S. patent No. 6,438,124 (the &#147;C2 Patent&#148;) for the
Company&#146;s Voice Internet Transmission System, which encompasses the technology
that allows two parties to converse phone-to-phone, regardless of the distance,
by transmitting voice/sound via the Internet. In May 2003 the Company disposed
of its domestic U.S. VoIP network, but retained all of its intellectual property
rights and patents. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Also in 2003, the Company added
to its VoIP patent holdings when it acquired U.S. Patent No. 6,243,373,
<I>&#147;Method and Apparatus for Implementing a Computer Network/Internet Telephone
System&#148;</I> (the &#147;VoIP Patent&#148;), which included a corresponding foreign patent
and related international patent applications. The VoIP Patent, together with
the C2 Patent and related international patents and patent applications, form
the Company&#146;s international VoIP Patent Portfolio (the &#147;Portfolio&#148;) that covers
the basic process and technology that enable VoIP communication as used in the
market today. As part of the consideration for the acquisition of the VoIP
Patent, the vendor is entitled to receive 35% of the net earnings from the
Portfolio. To date the Company has recognized aggregate revenue of $17,825 from
settlement and licensing agreements and paid $2,630 to the vendor. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All activities relating to the
Company&#146;s licensing of the Portfolio, or its other intellectual property,
constitute the Company&#146;s Intellectual Property Licensing operating segment.
HGI&#146;s target market consists of carriers, equipment manufacturers, service providers and end users in the IP telephone market who are
using HGI&#146;s patented VoIP technologies by deploying VoIP networks for
phone-to-phone communications. The Company&#146;s objective is to obtain ongoing
licensing and royalty revenue from the target market for its patents. </P>
<P align=center>4 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_5></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp; Below is a summary of the Company&#146;s
patents: </P>
<DIV>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; padding-right: 8pt"
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left><B>Type</B> </TD>
    <TD align=left width="25%"><B>Title</B> </TD>
    <TD align=left width="25%"><B>Numbe</B>r </TD>
    <TD align=left width="25%"><B>Status</B> </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff><B>VoIP Architecture</B> </TD>
    <TD align=left width="25%" bgColor=#e6efff>Computer Network/Internet
      Telephone System <br>
      (&#147;VoIP&nbsp;Patent&#148;) </TD>
    <TD align=left width="25%" bgColor=#e6efff>U.S. No. 6,243,373 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: June 5, 2001
      <BR>Expires: November 1, 2015 <BR></TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="25%">&nbsp;</TD>
    <TD align=left width="25%">&nbsp;</TD>
    <TD align=left width="25%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff>Australia No. 716096 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: June 1, 2000
      <BR>Expires: October 29, 2016 </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff>People&#146;s Republic of China
      <BR>No. ZL96199457.6 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: December 14, 2005
      <BR>Expires: October 29, 2016 </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff>Canada No. 2,238,867 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: October 18, 2005
      <BR>Expires: October 29, 2016 </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff>Hong Kong <BR>No. HK1018372 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: August 11, 2006
      <BR>Expires: October 29, 2016 </TD></TR>
  <TR>
    <TD></TD>
    <TD width="25%"></TD>
    <TD width="25%"></TD>
    <TD width="25%"></TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="25%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="25%" bgColor=#e6efff>Europe No. 0873637 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Granted March 21, 2007
      <SUP>1</SUP> </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff>Voice Internet Transmission
      System <BR>(&#147;C2 Patent&#148;) </TD>
    <TD align=left width="25%" bgColor=#e6efff>U.S. No. 6,438,124 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: August 20, 2002
      <BR>Expires: July 22, 2018 </TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="25%">&nbsp;</TD>
    <TD align=left width="25%">&nbsp;</TD>
    <TD align=left width="25%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff>U.S. No. 8,331,353 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: December 11, 2012
      <BR>Expires: July 22, 2018 </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff>People&#146;s Republic of China
      <BR>No. ZL97192954.8 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: May 21, 2004
      <BR>Expires: February 5, 2017 </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff>Canada No. 2,245,815 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: October 10, 2006
      <BR>Expires: February 5, 2017 </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff>South Korea No. 847335 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: July 14, 2008
      <BR>Expires: February 5, 2017 </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff>South Korea No. 892950 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: April 3, 2009
      <BR>Expires: February 5, 2017 </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff>South Korea No. 923483 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: October 19, 2009
      <BR>Expires: February 5, 2017 </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff>Private IP Communication
      Network Architecture </TD>
    <TD align=left width="25%" bgColor=#e6efff>U.S. No. 7,215,663 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: May 8, 2007
      <BR>Expires: July 29, 2019 </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff>U.S. No. 8,295,271 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: October 23, 2012
      <BR>Expires: July 29, 2019 </TD></TR>
  <TR>
    <TD></TD>
    <TD width="25%"></TD>
    <TD width="25%"></TD>
    <TD width="25%"></TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff><B>Conferencing</B> </TD>
    <TD align=left width="25%" bgColor=#e6efff>Delay Synchronization in

      Compressed Audio Systems </TD>
    <TD align=left width="25%" bgColor=#e6efff>U.S. No. 5,754,534 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: May 19, 1998
      <BR>Expires: May 6, 2016 </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp; </TD>
    <TD width="25%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff></TD>
    <TD align=left width="25%" bgColor=#e6efff>Volume Control Arrangement for
      Compressed Information Signal Delays </TD>
    <TD align=left width="25%" bgColor=#e6efff>U.S. No. 5,898,675 </TD>
    <TD align=left width="25%" bgColor=#e6efff>Issued: April 27, 1999
      <BR>Expires: April 29, 2016 </TD></TR></TABLE>
</DIV>
<P align=center>5 </P>
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noShade SIZE=5>
<A name=page_6></A>
<blockquote>
  <blockquote>
    <p align="justify"><SUP>1</SUP> The European patent has been validated in Austria,
      Belgium, Denmark, Finland, France, Germany, Great Britain, Greece, Ireland,
      Italy, the Netherlands, Portugal, Spain, Sweden and Switzerland. </p>
  </blockquote>
</blockquote>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s operating segments
are discussed in more detail in Note 15 of the audited consolidated financial
statements.</P>
<P align=justify><B><I>Other</I></B><I> </I></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In July 2013, the Company
recorded intellectual property licensing revenue of $624 upon the sale of a
licensing agreement to the Company&#146;s former Co-CEOs. This transaction is
discussed in more detail in Note 11 of the audited consolidated financial
statements. </P>
<P align=justify><B><I>Employees</I></B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of December 31, 2013, HGI had
thirty-four employees. Three of them are employed directly by Equity Partners,
and twenty-five are employed by HGP. Six employees are also employees of
Counsel, and, except for the President, their salaries are paid by Counsel.
Under the terms of a management services agreement (the &#147;Agreement&#148;), as
described in Item 11 of this Report, the Counsel employees provide management
and administrative services to HGI and the associated costs are allocated to
HGI. The President has a separate employment arrangement with HGI, as discussed
in Item 11. The Agreement is discussed in more detail in Note 11 of the audited
consolidated financial statements. </P>
<P align=justify><B><I>Industry and Competition</I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Asset
liquidation&nbsp;<BR></EM></STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our asset
liquidation business is involved primarily in the auction, appraisal and asset
advisory services provided by HGP and HGP Europe. It also includes the purchase
and sale, including at auction, of industrial machinery and equipment, real
estate, inventories, accounts receivable and distressed debt. The market for
these services and assets is highly fragmented. To acquire auction or appraisal
contracts, or assets for resale, the Company competes with other liquidators,
auction companies, dealers and brokers. It competes for potential purchasers
with other liquidators and auction companies, as well as with equipment
manufacturers, distributors, dealers and equipment rental companies. Some of our
competitors have significantly greater financial and marketing resources and
name recognition. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s business strategy
includes the option of partnering with one or more additional purchasers,
pursuant to a partnership, joint venture or limited liability company agreement
(collectively, &#147;Joint Ventures&#148;). These Joint Ventures allow us to have access
to more opportunities, and to mitigate some of the competition from the market&#146;s
larger participants. Our objective is to be the leading resource for clients
requiring capital asset solutions.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Intellectual Property
Licensing&nbsp;<BR></EM></STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Historically, the
communications services industry transmitted voice and data over separate
networks using different technologies, such as circuit switching. VoIP
technology can replace the traditional telephone network, and is more efficient
than a dedicated circuit network, because it is not restricted by the one-call,
one-line limitation of a traditional telephone network. In addition, VoIP
technology enables the provision of enhanced services such as unified messaging.
It has become widespread and accepted, with a variety of applications in the
telecommunications and other industries. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s objective is to
have telecommunications service providers (&#147;TSPs&#148;), equipment suppliers (&#147;ESs&#148;)
and end users license its patents. In this regard, its competition is existing
technology, outside the scope of its patents, which allows TSPs and ESs to
deliver communication services to their customers. While we believe that there
will be continued proliferation of VoIP technology and that this proliferation
will occur within the context of our patents, there is no certainty that this
will occur, and/or that it will occur in a manner that requires organizations to
license our patents. </P>
<P align=justify><B><I>Government
Regulation<BR></I></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are subject to federal,
state and local consumer protection laws, including laws protecting the privacy
of customer non-public information and regulations prohibiting unfair and
deceptive trade practices. Many jurisdictions also regulate "auctions" and
"auctioneers" and may regulate online auction services. These consumer
protection laws and regulations could result in substantial compliance costs and
could interfere with the conduct of our business. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Legislation in the United States,
including the Sarbanes-Oxley Act of 2002 and the Dodd-Frank Act of 2010, has
increased public companies&#146; regulatory and compliance costs as well as the scope
and cost of work provided by independent registered public accountants and legal
advisors. The mandatory adoption of XBRL reporting in 2011 has also increased
the Company&#146;s costs paid to third party service providers. As regulatory and compliance
guidelines continue to evolve, we expect to continue to incur costs, which may
or may not be material, in order to comply with legislative requirements or
rules, pronouncements and guidelines by regulatory bodies. </P>
<P align=center>6 </P>
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<P align=justify><B>Available Information </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;HGI is subject to the
informational requirements of the Securities Exchange Act of 1934, as amended
(the &#147;Exchange Act&#148;), which requires that HGI file periodic reports, proxy
statements and other information with the SEC. The SEC maintains a website at
<I>http://www.sec.gov </I>that contains periodic reports, proxy and information
statements, and other information regarding issuers, including HGI, which file
electronically with the SEC. In addition, HGI&#146;s Exchange Act filings may be
inspected and copied at the SEC&#146;s Public Reference Room at 100 F Street, NE,
Washington, D.C. 20549. The public may obtain information on the operation of
the Public Reference Room by calling the SEC at 1-800-SEC-0330. The Company
makes available free of charge through its web site,
<I>http://www.heritageglobalinc.com </I>(follow Investor Relations tab to link
to &#147;SEC Filings&#148;) its Annual Report on Form 10-K, Quarterly Reports on Form
10-Q, Current Reports on Form 8-K and amendments to those reports filed or
furnished pursuant to Section 13(a) or 15(d) of the Exchange Act as soon as
reasonably practicable after such material has been electronically filed with,
or furnished to, the SEC. </P>
<P align=justify><B>Item 1A. Risk Factors. </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>You should carefully consider
and evaluate these risk factors, as any of them could materially and adversely
affect our business, financial condition and results of operations, which, in
turn, can adversely affect the price of our securities. </I></P>
<P align=justify><B>We face significant competition in our asset liquidation
business.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our asset liquidation
business depends on our ability to successfully obtain a continuous supply of
auction or appraisal contracts, or distressed and surplus assets for profitable
resale to third parties. In this regard, we compete with numerous other
organizations, some of which are much larger and better-capitalized, with
greater resources available for both asset acquisition and associated marketing
to potential customers. Additionally, some competitors have a longer history of
activity in the asset liquidation business, and may have advantages with respect
to accessing both deals and capital.</P>
<P align=justify><B>Our asset liquidation business is subject to inventory risk
and credit risk.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under our business
model, when not acting solely as auctioneer, we assume the general and physical
inventory and credit risks associated with purchasing assets for subsequent
resale. Although we do enter into transactions for which a subsequent purchaser
has already been identified, in most cases we purchase assets and assume the
risk that they may sell for less than our forecasted price. As well, we may
miscalculate demand or resale value, and subsequently sell the assets for less
than their original purchase price. Either situation could have a material
adverse effect upon our use of working capital and our results of operations.
</P>
<P align=justify><B>A significant portion of our asset liquidation business is
conducted through Joint
Ventures.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Conducting business through
Joint Ventures, as described above under &#147;Industry and Competition&#148;, allows us
to participate in significantly larger deals than those we could fund
independently. If we ceased entering into Joint Ventures, the pool of potential
transactions would be reduced. This could negatively impact our ability to
obtain a continuous supply of assets for resale, and could have a material
adverse effect upon our use of working capital and our results of operations.
</P>
<P align=justify><B>Our operating results are subject to significant
fluctuation.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our revenue and
operating results are subject to fluctuation from quarter to quarter and from
year to year due to the nature of the asset liquidation business, which involves
discrete deals of varying size that are very difficult to predict. The timing of
revenue recognition related to significant transactions can materially affect
quarterly and annual operating results. Despite the accompanying variability of
direct asset liquidation costs, quarterly fixed costs that are largely composed
of salaries and benefits could exceed operating margins. There can therefore be
no assurance that we can sustain profitability on a quarterly or annual basis.
</P>
<P align=justify><B>We are subject to the risks associated with managing
growth.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Since the establishment of
our asset liquidation business in 2009, we have experienced significant growth.
This has occurred through the acquisitions of Equity Partners in 2011 and HGP in
2012, as well as through the expansion of our operations to Europe during the
second half of 2012. This growth requires increased investment in personnel,
systems and facilities. In the absence of continued revenue growth, the
Company&#146;s operating margins could decline from current levels. Additional
acquisitions will be accompanied by such risks as exposure to unknown
liabilities of acquired businesses, unexpected acquisition expenses, greater
than anticipated investments in personnel, systems and facilities, the expense
of integrating new and existing operations, diversion of senior management resources, and dilution to existing shareholders.
Failure to anticipate and manage these risks could have a material adverse
effect upon our business and results of operations. </P>
<P align=center>7 </P>
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<P align=justify><B>We may become subject to foreign currency exchange rate
risk.&nbsp;<BR>
</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the last half of 2012,
we expanded our operations to the United Kingdom (&#147;UK&#148;), and Europe. Our UK and
European operations are conducted in pounds sterling (&#163;) and European euros (&euro;),
respectively, rather than $US. Although we expect the European operations to
generate sufficient revenue to cover all local operating expenses, it is
possible that we may be required to use funds generated by our US operations to
meet European obligations as they come due. We would thereby incur exchange rate
risk. Failure to anticipate and manage this risk could have a material adverse
effect upon our business and results of operations. </P>
<P align=justify><B>The auction portion of our asset liquidation business may be
subject to a variety of additional costly government
regulations.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Many states and other
jurisdictions have regulations governing the conduct of traditional &#147;auctions&#148;
and the liability of traditional &#147;auctioneers&#148; in conducting auctions, which may
also apply to online auction services. In addition, certain states have laws or
regulations that expressly apply to online auction services. We expect to
continue to incur costs in complying with these laws and could be subject to
fines or other penalties for any failure to comply with these laws. We may be
required to make changes in our business to comply with these laws, which could
increase our costs, reduce our revenue, cause us to prohibit the listing of
certain items, or otherwise adversely affect our financial condition or
operating results. </P>
<P align=justify><B>Certain categories of merchandise that we sell are subject
to government restrictions.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We sell
merchandise, such as scientific instruments, that is subject to export control
and economic sanctions laws, among other laws, imposed by the United States and
other governments. Such restrictions include the U.S. Export Administration
regulations, the International Traffic in Arms regulations, and economic
sanctions and embargo laws administered by the Office of the Foreign Assets
Control regulations. These restrictions prohibit us from, among other things,
selling property to (1) persons or entities that appear on lists of restricted
or prohibited parties maintained by the United States or other governments or
(2) countries, regimes, or nationals that are the target of applicable economic
sanctions or other embargoes.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We may incur significant costs or
be required to modify our business to comply with these requirements. If we are
alleged to have violated any of these laws or regulations we may be subject to
civil and criminal penalties and administrative sanctions, including termination
of contracts, forfeiture of profits, suspension of payments, fines, and
suspension or prohibition from doing business with U.S. federal government
agencies. In addition, we could suffer serious harm to our reputation if
allegations of impropriety are made against us, whether or not true. </P>
<P align=justify><B>We are subject to the U.S. Foreign Corrupt Practices Act
(&#147;FCPA&#148;).&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are subject to the FCPA,
which generally prohibits U.S. companies and their intermediaries from making
improper payments to foreign officials for the purpose of obtaining or retaining
business. Our recent expansion into Europe has increased the risk of
non-compliance with the FCPA. Failure to comply with the FCPA could subject the
Company to, among other things, penalties and legal expenses that could harm our
reputation and have a material adverse effect on our business, financial
condition and results of operations.</P>
<P align=justify><B>Our asset liquidation business is subject to environmental
risk.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our asset liquidation business
at times includes the purchase and resale of buildings and land. Although our
purchase process includes due diligence to determine that there are no adverse
environmental issues, it is possible that such issues could be discovered
subsequent to a completed purchase. Any remediation and related costs could have
a material adverse effect upon our business and results of operations. </P>
<P align=justify><B>We are dependent upon key
personnel.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our operations,
particularly those of our asset liquidation business, are substantially
dependent on the knowledge, skills and performance of several of our executive
officers, particularly the President of HGI, both Managing Partners of HGP, and
the Senior Managing Director of Equity Partners. The loss of any of these
officers could damage key relationships, and result in the loss of essential
information and expertise. As our operations expand, we will be required to hire
additional employees, and may face competition for them. Therefore, either the
loss of the services of the above existing officers, or the inability to attract
and retain appropriately skilled new employees, could have a material adverse
effect upon our business and results of operations. </P>
<P align=justify><B>We may require additional financing in the future, which may
not be available, or may not be available on favorable
terms.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We may need additional funds
to finance our operations, particularly our asset liquidation business, to make
additional investments, or to acquire complementary businesses or assets. We may
be unable to generate these funds from our operations. If funds are not
available, or not available on acceptable terms, we could experience a material
adverse effect upon our business. </P>
<P align=center>8 </P>
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<A name=page_9></A>
<P align=justify><B>We may fail to either adequately protect our proprietary
technology and processes, or enforce our intellectual property
rights.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s VoIP Patent
Portfolio consists of United States Patents No. 6,243,373 and No. 6,438,124. The
ultimate value of these patents has yet to be determined. If we fail to obtain
or maintain adequate protections, or are unsuccessful in enforcing our patent
rights, we may not be able to either realize additional value from our patents,
or prevent third parties from benefiting from those patents without benefit to
the Company. Any currently pending or future patent applications may not result
in issued patents. In addition, any issued patents may not have priority over
any patent applications of others or may not contain claims sufficiently broad
to protect us against third parties with similar technologies, products or
processes. In addition, the Company&#146;s existing patents have finite lives
(although they may be extended by filing continuations and/or divisional
applications), most of which expire over the next four to six years. There is no
guarantee that they will be fully exploited or commercialized before expiry.
</P>
<P align=justify><B>Provisions in our Articles of Incorporation, as amended,
could prevent or delay stockholders' attempts to replace or remove current
management.</B>&nbsp;<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Articles of
Incorporation, as amended, provide for staggered terms for the members of our
Board. The Board is divided into three staggered classes, and each director
serves a term of three years. At each annual stockholders&#146; meeting only those
directors comprising one of the three classes will have completed their term and
stand for re-election or replacement. These provisions may be beneficial to our
management and the Board in a hostile tender offer, and may have an adverse
impact on stockholders who may want to participate in such a tender offer, or
who may want to replace some or all of the members of the Board. </P>
<P align=justify><B>Our Board of Directors may issue additional shares of
preferred stock without stockholder
approval.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Articles of
Incorporation, as amended, authorize the issuance of up to 10,000,000 shares of
preferred stock, $10.00 par value per share. The Board is authorized to
determine the rights and preferences of any additional series or class of
preferred stock. The Board may, without stockholder approval, issue shares of
preferred stock with dividend, liquidation, conversion, voting or other rights
that are senior to our shares of common stock or that could adversely affect the
voting power or other rights of the existing holders of outstanding shares of
preferred stock or common stock. The issuance of additional shares of preferred
stock may also hamper or discourage an acquisition or change in control of HGI.
</P>
<P align=justify><B>We may conduct future offerings of our common stock and
preferred stock and pay debt obligations with our common and preferred stock
that may diminish our investors&#146; pro rata ownership and depress our stock
price.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We reserve the right to make
future offers and sales, either public or private, of our securities including
shares of our preferred stock, common stock or securities convertible into
common stock at prices differing from the price of the common stock previously
issued. In the event that any such future sales of securities are effected or we
use our common or preferred stock to pay principal or interest on our debt
obligations, an investor&#146;s pro rata ownership interest may be reduced to the
extent of any such issuances and, to the extent that any such sales are effected
at consideration which is less than that paid by the investor, the investor may
experience dilution and a diminution in the market price of the common stock.
</P>
<P align=justify><B>There is a limited public trading market for our common
stock; the market price of our common stock has been volatile and could
experience substantial
fluctuations.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our common stock is
currently traded in the OTC market and has a limited public trading market.
Without an active trading market, there can be no assurance regarding the
liquidity or resale value of the common stock. In addition, the market price of
our common stock has been, and may continue to be, volatile. Such price
fluctuations may be affected by general market price movements or by reasons
unrelated to our operating performance or prospects such as, among other things,
announcements concerning us or our competitors, technological innovations,
government regulations, and litigation concerning proprietary rights or other
matters. </P>
<P align=justify><B>We may not be able to utilize income tax loss
carryforwards.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Restrictions in our
ability to utilize income tax loss carry forwards have occurred in the past due
to the application of certain changes in ownership tax rules in the United
States. There is no certainty that the application of these rules may not recur.
In addition, further restrictions of, reductions in, or expiry of net operating
loss and net capital loss carry forwards may occur through future merger,
acquisition and/or disposition transactions or through failure to continue a
significant level of business activities. Any such additional limitations could
require us to pay income taxes in the future and record an income tax expense to
the extent of such liability. We could be liable for income taxes on an overall
basis while having unutilized tax loss carry forwards since these losses may be
applicable to one jurisdiction and/or particular line of business while earnings
may be applicable to a different jurisdiction and/or line of business.
Additionally, income tax loss carry forwards may expire before we have the
ability to utilize such losses in a particular jurisdiction and there is no
certainty that current income tax rates will remain in effect at the time when
we have the opportunity to utilize reported tax loss carry forwards. </P>
<P align=justify><B>We have not declared any dividends on our common stock to
date and have no expectation of doing so in the foreseeable
future.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The payment of cash dividends
on our common stock rests within the discretion of our Board of Directors and
will depend, among other things, upon our earnings, unencumbered cash, capital
requirements and our financial condition, as well as other relevant factors.
</P>
<P align=center>9 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
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<A name=page_10></A>
<P align=justify>To date, we have not paid dividends on our common stock nor do
we anticipate that we will pay dividends in the foreseeable future. As of
December 31, 2013, we do not have any preferred stock outstanding that has any
preferential dividends. </P>
<P align=justify><STRONG>Item 1B. Unresolved Staff
Comments&nbsp;<BR></STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </P>
<P align=justify><B>Item 2. Properties.</B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company, in connection with
its asset liquidation business, leases office space in Foster City, CA and San
Diego, CA. The Foster City space is 19,000 square feet and its lease is in
effect until July 31, 2016. The San Diego space is 1,235 square feet and its
lease is in effect until December 11, 2015.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company also, in connection
with its asset liquidation business, rents approximately 300 square feet of
office space in Easton, MD, and approximately 320 square feet of office space in
Farmington Hills, MI, on a month to month basis. It also has short term leases
on approximately 100 square feet of office space in Kirkland, WA. The leases
expire in March 2014. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company, in connection with
its intellectual property licensing business, rents approximately 200 square
feet of office space in Marshall, TX on a month to month basis for a nominal
amount. Should the Company be required to vacate these premises, ample
alternative space is available. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Since 2005, the majority of the
accounting and reporting functions have been carried out from the corporate
office of the Company&#146;s majority stockholder, Counsel, located in Toronto,
Ontario, Canada. The Company is not required to pay rent or other occupancy
costs to Counsel. These services are provided pursuant to a management services
agreement (the &#147;Agreement&#148;). See Note 11 of the audited consolidated financial
statements for further discussion of the Agreement. </P>
<P align=justify><B>Item 3. Legal Proceedings.</B> </P>
<P align=justify><B><I>Intellectual Property Enforcement
Litigation&nbsp;<BR>
</I></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On August 27, 2009 the
Company&#146;s wholly-owned subsidiary, C2 Communications Technologies Inc., filed a
patent infringement lawsuit against PAETEC Corporation, Matrix Telecom, Inc.,
Windstream Corporation, and Telephone and Data Systems, Inc. The complaint was
filed in the United States District Court for the Eastern District of Oklahoma
and alleged that the defendants&#146; services and systems utilizing VoIP infringe
the Company&#146;s U.S. Patent No. 6,243,373. The complaint sought an injunction,
monetary damages and costs. In the fourth quarter of 2009, the complaint against
Matrix Telecom, Windstream Corporation and Telephone and Data Systems, Inc. was
dismissed without prejudice. Also in the fourth quarter of 2009, the case was
transferred to the Eastern District of Texas. A trial date was set for March 13,
2013, but in the first quarter of 2013 the Company entered into a settlement and
license agreement with the remaining defendant. The Company received $200 in relation to this settlement.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company is involved in
various other legal matters arising out of its operations in the normal course
of business, none of which are expected, individually or in the aggregate, to
have a material adverse effect on the Company. </P>
<P align=justify><B>Item 4. Mine Safety
Disclosures.&nbsp;<BR></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </P>
<P align=center>10 </P>
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<P align=center><B>PART II </B></P>
<P align=justify><B>Item 5. Market for Registrant&#146;s Common Equity, Related
Stockholder Matters</B> <B>and Issuer Purchases of Equity Securities.</B> </P>
<P align=justify><B>Market Information</B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Shares of our common stock, $0.01
par value per share, are quoted in the OTC market (&#147;OTCQB&#148;) under the symbol
&#147;HGBL.OB&#148;. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth
the high and low prices for our common stock, as quoted on the OTCQB, for the
calendar quarters from January 1, 2012 through December 31, 2013, based on
inter-dealer quotations, without retail mark-up, mark-down or commissions. These
prices may not represent actual transactions: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="50%" border=0>

  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
      ><B>Quarter Ended</B> </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="20%"><B>High</B> </TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="20%"><B>Low</B> </TD>
    <TD align=left width="1%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >March 31, 2012 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="20%" bgColor=#e6efff>&nbsp;2.80 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="20%" bgColor=#e6efff>&nbsp;1.10 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >June 30, 2012 </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="20%">2.10 </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="20%">1.21 </TD>
    <TD align=left width="1%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >September 30, 2012 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="20%" bgColor=#e6efff>1.99 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="20%" bgColor=#e6efff>0.28 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >December 31, 2012 </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="20%">1.43 </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="20%">1.01 </TD>
    <TD align=left width="1%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff >&nbsp;&nbsp;&nbsp;</TD>
    <TD width="1%"  bgColor=#e6efff></TD>
    <TD width="1%"  bgColor=#e6efff></TD>
    <TD width="20%" bgColor=#e6efff></TD>
    <TD width="1%"  bgColor=#e6efff></TD>
    <TD width="1%"  bgColor=#e6efff></TD>
    <TD width="20%" bgColor=#e6efff></TD>
    <TD width="1%"  bgColor=#e6efff></TD></TR>
  <TR vAlign=top>
    <TD align=left >March 31, 2013 </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="20%">&nbsp;1.10 </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="20%">&nbsp;0.51 </TD>
    <TD align=left width="1%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >June 30, 2013 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="20%" bgColor=#e6efff>1.05 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="20%" bgColor=#e6efff>0.51 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >September 30, 2013 </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="20%">0.80 </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="20%">0.52 </TD>
    <TD align=left width="1%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >December 31, 2013 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="20%" bgColor=#e6efff>0.75 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="20%" bgColor=#e6efff>0.01 </TD>
    <TD align=left width="1%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On March 19, 2014, the closing
price for a share of the Company&#146;s common stock was $0.70. </P>
<P align=justify><B>Holders</B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of March 19, 2014, the Company
had approximately 241 holders of common stock of record. </P>
<P align=justify><B>Dividends</B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To date, we have not paid
dividends on our common stock nor do we anticipate that we will pay dividends in
the foreseeable future. As of December 31, 2013, we do not have any preferred
stock outstanding which has any preferential dividends. </P>
<P align=justify><B>Securities Authorized for Issuance Under Equity Compensation
Plans </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth,
as of December 31, 2013, information with respect to equity compensation plans
(including individual compensation arrangements) under which the Company&#146;s
securities are authorized for issuance.</P>
<P align=center>11 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_12></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="15%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B>Number of</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="15%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B>securities</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="15%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B>remaining available</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="15%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B>for future issuance</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="15%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B>under equity</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="15%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B>compensation plans</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B>Number of Securities to be</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B>Weighted-average</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B>(excluding</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B>issued upon exercise of</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B>exercise price of</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B>securities reflected</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
      ><B>Plan Category (1)</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD
      width="15%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>outstanding options</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
      width="15%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>outstanding options</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B>in column (a))</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD
      width="15%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>(a)</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
      width="15%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>(b)</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
      width="15%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>(c)</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff ><B><U>Equity compensation
      plans approved by security</U></B> <B><U>holders:</U></B> </TD>
    <TD align=right width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff></TD>
    <TD align=right width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff></TD>
    <TD align=right width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff></TD>
    <TD align=right width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >2003 Stock Option and
      Appreciation Rights Plan </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>1,275,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>$&nbsp;&nbsp;&nbsp;&nbsp;1.61 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>725,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD ></TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%"></TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%"></TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%"></TD>
    <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >1997 Recruitment Stock Option
      Plan </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>370,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >1995 Directors Stock Option
      and Appreciation Rights Plan </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>12,500 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >1995 Employee Stock Option
      and Appreciation Rights Plan </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>20,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff ><B><U>Equity compensation
      plans not approved by</U></B> <B><U>security holders:</U></B> </TD>
    <TD align=right width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff></TD>
    <TD align=right width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff></TD>
    <TD align=right width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff></TD>
    <TD align=right width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >2010 Non-Qualified Stock
      Option Plan </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Equity Partners Plan </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>230,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>1.83 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left  >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%" >&nbsp;</TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%" >&nbsp;</TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%" >&nbsp;</TD>
    <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Heritage Global Partners
      options issued upon acquisition </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%"
    bgColor=#e6efff>625,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>2.00 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%"
    bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="15%">&nbsp; </TD>
    <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="15%"
    bgColor=#e6efff>2,130,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.75 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="15%"
    bgColor=#e6efff>1,127,500 </TD>
  <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P style="MARGIN-LEFT: 10%" align=justify>(1) For a description of the material
terms of these plans, see Note 14 in the Company&#146;s audited financial statements
included in Item 15 of this Report. </P>
<P align=justify><B>Recent Sales of Unregistered Securities; Use of Proceeds
from Registered</B> <B>Securities.</B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;None. </P>
<P align=justify><B>Issuer Purchases of Equity Securities. </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;None. </P>
<P align=center>12 </P>
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noShade SIZE=5>
<A name=page_13></A>
<P align=justify><B>Item 6. Selected Financial
Data.</B>&nbsp;<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </P>
<P align=justify><B>Item 7. Management&#146;s Discussion and Analysis of Financial
Condition and Results</B> <B>of Operations. </B></P>
<P align=justify>(All dollar amounts are presented in thousands of USD, unless
otherwise indicated, except per share amounts)</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following discussion and
analysis should be read in conjunction with our Consolidated Financial
Statements and Notes thereto, included in Item 15 of this Report. Our accounting
policies have the potential to have a significant impact on our financial
statements, either because of the significance of the financial statement item
to which they relate, or because they require judgment and estimation due to the
uncertainty involved in measuring, at a specific point in time, events which are
continuous in nature.</P>
<P align=justify><B>Business Overview, Recent Developments and Outlook </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please see Item 1, above, of this
Report for an overview of the Company&#146;s business and recent developments. Please
see Item 1A, above, for a discussion of the risk factors that may impact the
Company&#146;s current and future operations, and financial condition. </P>
<P align=justify><B>Liquidity and Capital Resources </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<EM><STRONG>Liquidity</STRONG>
</EM></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At December 31, 2013 the Company
had a working capital deficit of $3,174, as compared to a working capital
deficit of $2,348 at December 31, 2012. A significant change in the Company&#146;s
working capital during 2013 was the receipt of $2,929 that was receivable from a
related party, Counsel, at December 31, 2012, together with additional net
advances totalling $2,550 from the same party. The other significant changes in
the Company&#146;s current assets were an increase of $602 in amounts receivable, and
decreases of $1,464 and $590 in deposits and deferred income taxes,
respectively. Cash decreased by $1,101. The most significant change within
current liabilities was a decrease of $9,445 in debt payable to third parties.
This was partially offset by an increase of $2,095 in accounts payable and
accrued liabilities. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s debt payable to
third parties consists of borrowings under HG LLC&#146;s revolving credit facility
(the &#147;Credit Facility&#148;), and is subject to significant fluctuation depending on
the number and magnitude of asset liquidation transactions in process at any
given date. The Credit Facility has a maximum of $15,000 in place to finance
purchases of assets for resale, as discussed in Note 7 of the audited
consolidated financial statements. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During 2013, the Company&#146;s
primary sources of cash were the operations of its asset liquidation business,
borrowings under the associated Credit Facility, and net advances of $5,479 from
Counsel. The advances from Counsel were used to partially repay the Credit
Facility. The Company also received $839 of cash distributions from its equity
accounted investments. Cash disbursements, other than those related to the
repayment of third party debt in the net amount of $9,445, were primarily
related to operating expenses. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;It should be noted that generally
accepted accounting principles in the United States of America (&#147;GAAP&#148;) require
the Company to classify both real estate inventory and asset liquidation
investments as non-current, although they are expected to be converted to cash
within a year. If these assets were classified as current, the Company would
report working capital of $4,284 and $7,348 at December 31, 2013 and 2012,
respectively. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company is continuing to
pursue licensing and royalty agreements with respect to its patents. However,
the Company expects that its asset liquidation business will continue to be the
primary source of cash required for ongoing operations for the foreseeable
future.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s portfolio
investments are in companies that are not publicly traded, and therefore these
investments are illiquid. The Company&#146;s investments were made with the objective
of recognizing long-term capital gains, and neither the amount nor the timing of
such gains can be predicted with any certainty.</P>
<P align=center>13 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_14></A>
<P align=justify><B><I>Ownership Structure and Capital Resources</I></B></P>
<UL style="TEXT-ALIGN: justify">
  <LI>
  <P>At December 31, 2013 the Company had stockholders&#146; equity of $39,497, as
  compared to $46,012 at December 31, 2012. </P>
  <LI>
  <P>At December 31, 2012, and until July 25, 2013, the Company was 71.3% owned,
  and therefore controlled, by Counsel. The Company&#146;s Co-CEOs each owned 7.0%,
  the former owners of HGP and a single investor each owned 3.5%, and the
  remaining public stockholders owned 7.7%. Upon the departure of the Co-CEOs in
  the third quarter of 2013, and the associated return and cancellation of
  800,000 shares on July 26, 2013, as discussed in Note 11 of the audited
  consolidated financial statements, Counsel&#146;s ownership increased to 73.3%.
  That of the former Co-CEOs decreased to 5.8% each, that of the former owners
  of HGP and the single investor increased to 3.6% each, and that of the
  remaining public stockholders increased to 7.9%. </P>
  <LI>
  <P>On April 1, 2013, Counsel announced that its Board of Directors had
  approved a plan to focus Counsel&#146;s operations on its core business, mortgage
  lending, and therefore to dispose of its other operating segments, including
  its interest in HGI. In order for Counsel to accomplish the disposition of its
  interest in HGI, on March 20, 2014, Counsel declared a dividend of all of its
  shares of the Company, payable on April 30, 2014 to Counsel&#146;s common
  shareholders of record on April 1, 2014. HGI and Counsel have agreed to enter
  into a management services agreement (the &#147;Services Agreement&#148;) under which
  Counsel will continue to provide management and other services to HGI. For
  more detail regarding the Services Agreement, see Note 11 in the audited
  consolidated financial statements. </P></LI></UL>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<EM><STRONG>Cash Position and
Cash Flows</STRONG> </EM></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash at December 31, 2013 was
$3,213 compared to $4,314 at December 31, 2012.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I>Cash provided by or used in
operating activities. </I></B>Cash provided by operating activities during 2013
was $2,261, as compared to cash used of $4,802 in 2012, an increase of $7,063.
In both 2013 and 2012, the operations of the Company&#146;s asset liquidation
business were the primary source of cash receipts and disbursements.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In 2013 the Company had a loss of
$6,396 from continuing operations, as compared to a loss of $1,813 in 2012.
During 2013, the Company&#146;s largest non-cash operating expense was for
stock-based compensation. This was $532 in 2013 as compared to $1,647 in 2012.
The decrease is primarily due to the fact that in 2012 the Company acquired
intellectual property licensing agreements from its Co-CEOs in return for
800,000 shares with a fair value of $1,054, which under GAAP was required to be
recorded as stock-based compensation. There were no similar transactions during
2013. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During 2013, the Company had
non-cash revenue of $624 relating to the return of the above intellectual
property licensing agreements to the Co-CEOs. Also, during 2012, the Company
recorded inventory write downs totaling $573; there were no similar transactions
during 2013. The Company recorded $126 as earnings from non-asset liquidation
equity accounted investments during 2013, primarily related to Polaroid, as
compared to a loss of $112 during 2012.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During 2013, the most significant
change in the Company&#146;s consolidated operating assets and liabilities was a
decrease of $2,911 in deferred income tax assets, as compared to an increase of
$973 in 2012. This change was primarily due to the Company recording a valuation
allowance of $4,740 in 2013; there were no similar transactions in 2012. As
well, in 2013 the changes in the Company&#146;s consolidated operating assets and
liabilities reflected a full year of HGP operations, as compared to the
inclusion of only ten months in 2012. This, combined with a shift in the
Company&#146;s operations towards fee-based revenue rather than asset disposition
revenue resulted in some significant changes. In 2013 deposits decreased by
$1,464 as compared to increasing by $1,412 in 2012, inventory decreased by $242
as compared to increasing by $4,327 in 2012, asset liquidation investments
decreased by $2,238 as compared to increasing by $163 in 2012, and accounts
payable and accrued liabilities increased by $2,058 as compared to increasing by
$817 in 2012. However, amounts receivable increased by $602 in 2013 as compared
to decreasing by $728 in 2012.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I>Cash provided by or used in
investing activities. </I></B>Net cash provided by investing activities during
2013 was $773, as compared to $2,138 cash used during 2012. In 2012, the most
significant transaction was the net cash outflow of $2,344 in connection with
the Company&#146;s acquisition of HGP; there were no acquisitions in 2013. In 2013
the Company received $806 in cash distributions from its investment in Polaroid,
and $33 in cash distributions from its investment in Knight&#146;s Bridge GP,
compared to total distributions of $295 in 2012, primarily from Polaroid.
Additional investments in Polaroid were $56 and $61 in 2013 and 2012,
respectively. In 2013 the Company invested $10 in property, plant and equipment
as compared to investing $28 in 2012. </P>
<P align=center>14 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_15></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I>Cash provided by or used in
financing activities. </I></B>Net cash of $4,135 was used in financing
activities during 2013, as compared to cash provided of $4,582 in 2012. In 2013
the Company repaid net cash of $9,456 to its third party lender, compared to
receiving net cash of $7,751 in 2012. In 2013, the Company received net cash of
$5,311 from Counsel, as compared to repaying net cash of $3,183 in 2012. In 2013
the Company received $10 with respect to the exercise of 30,000 options, as
compared to receiving $14 in 2012 with respect to the exercise of 31,750
options.</P>
<P align=justify><B>Consolidated Results of Operations</B></P>
<P align=justify>The operating results for the years ended December 31, 2013 and
2012 are as follows:</P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=center
      width="12%"><B>2013</B> </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="12%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="12%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Revenue: </TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=left valign="bottom" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=left valign="bottom" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;Asset liquidation </TD>
    <TD width="1%" align=left valign="bottom">&nbsp;</TD>
    <TD width="12%" align=left valign="bottom">&nbsp; </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
    <TD width="1%" align=left valign="bottom">&nbsp;</TD>
    <TD width="12%" align=left valign="bottom">&nbsp; </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp;Asset sales </TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>$</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>&nbsp;2,046 </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>$</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>&nbsp;7,901 </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Commissions and other </TD>
    <TD
    width="1%" align=left valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">6,022    </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
    <TD
    width="1%" align=left valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">6,227    </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp;Total asset liquidation
      revenue </TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>8,068 </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>14,128 </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;Intellectual property licensing </TD>
    <TD
    width="1%" align=left valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">824    </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
    <TD
    width="1%" align=left valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">&#151; </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp;Total revenue </TD>
    <TD width="1%" align=left valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">8,892 </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">14,128 </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="12%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="12%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Operating costs and expenses: </TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=left valign="bottom" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=left valign="bottom" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;Asset liquidation </TD>
    <TD width="1%" align=left valign="bottom">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom">2,706 </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
    <TD width="1%" align=left valign="bottom">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom">7,090 </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp;Patent licensing and maintenance </TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>191 </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>50 </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;Selling, general and administrative, including
      expenses paid to <br>
&nbsp;      related parties </TD>
    <TD width="1%" align=left valign="bottom">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom">9,660 </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
    <TD width="1%" align=left valign="bottom">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom">11,057 </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp;Depreciation and amortization </TD>
    <TD width="1%" align=left valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">472 </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" align=left valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">407 </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Total operating costs and expenses </TD>
    <TD
    width="1%" align=left valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
      width="12%" align=right valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">13,029 </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
    <TD
    width="1%" align=left valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
      width="12%" align=right valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">18,604 </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>(4,137</TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>) </TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>(4,476</TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Earnings of equity accounted asset liquidation investments
    </TD>
    <TD
    width="1%" align=left valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">1,200    </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
    <TD
    width="1%" align=left valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">2,023    </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Operating loss </TD>
    <TD width="1%" align=left valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">(2,937</TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>) </TD>
    <TD width="1%" align=left valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">(2,453</TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Other income (expenses): </TD>
    <TD width="1%" align=left valign="bottom">&nbsp;</TD>
    <TD width="12%" align=left valign="bottom">&nbsp; </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
    <TD width="1%" align=left valign="bottom">&nbsp;</TD>
    <TD width="12%" align=left valign="bottom">&nbsp; </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp;Other income </TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>&#151; </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>64 </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;Interest expense </TD>
    <TD
    width="1%" align=left valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="12%" align=right valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">(556</TD>
    <TD width="2%" align=left valign="bottom">) </TD>
    <TD
    width="1%" align=left valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="12%" align=right valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">(290</TD>
    <TD width="2%" align=left valign="bottom">) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp;Total other income (expenses)
    </TD>
    <TD width="1%" align=left valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">(556</TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>) </TD>
    <TD width="1%" align=left valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">(226</TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Loss from continuing operations before the undernoted </TD>
    <TD width="1%" align=left valign="bottom">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom">(3,493</TD>
    <TD width="2%" align=left valign="bottom">) </TD>
    <TD width="1%" align=left valign="bottom">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom">(2,679</TD>
    <TD width="2%" align=left valign="bottom">) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Income tax expense (recovery) </TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>3,029 </TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>(978</TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Earnings (loss) of equity accounted investments (net of $0
      tax) </TD>
    <TD
    width="1%" align=left valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">126    </TD>
    <TD width="2%" align=left valign="bottom">&nbsp;</TD>
    <TD
    width="1%" align=left valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="12%" align=right valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">(112</TD>
    <TD width="2%" align=left valign="bottom">) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net loss </TD>
    <TD width="1%" align=left valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 3px double">$</TD>
    <TD width="12%" align=right valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 3px double">&nbsp;(6,396</TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>) </TD>
    <TD width="1%" align=left valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 3px double">$</TD>
    <TD width="12%" align=right valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 3px double">&nbsp;(1,813</TD>
    <TD width="2%" align=left valign="bottom" bgColor=#e6efff>) </TD>
  </TR></TABLE></DIV>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Asset liquidation revenue has
several components: 1) the acquisition and subsequent disposition of distressed
and surplus assets, including industrial machinery and equipment, real estate,
inventories, accounts receivable and distressed debt, 2) more traditional asset
disposition services, such as commissions from on-site and webcast auctions,
liquidations and negotiated sales, and 3) fees earned for management advisory
services. The Company also earns income from its asset liquidation business
through its earnings from equity accounted asset liquidation investments. As a
result of both the acquisition of HGP in the first quarter of 2012, and the
departure of the former Co-CEOs in the third quarter of 2013, the Company&#146;s
revenues are increasingly earned from services rather than from acquisition and
disposition of assets, or from asset liquidation investments.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The revenues and expenses
discussed below include the operating results of HGP for the period following
its acquisition by the Company on February 29, 2012. In the near-term, the
Company&#146;s earnings have been impacted by the incremental costs associated with
the acquisition and integration of HGP and the expansion of its operations into
Europe, as discussed above under Overview, History and Recent
Developments.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<EM><STRONG>2013 Compared to
2012</STRONG> </EM></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Asset liquidation revenues</B>
were $8,068 in 2013 compared to $14,128 in 2012, <B>asset liquidation
expense</B> was $2,706 in 2013 compared to $7,090 in 2012, and <B>earnings of
equity accounted asset liquidation investments</B> were $1,200 in 2013 compared
to $2,023 in 2012. The net earnings of these three items were therefore $6,562
in 2013 compared to $9,061 in 2012. Because the Company conducts its asset
liquidation operations both independently and through partnerships, and the
ratio of the two is unlikely to remain constant in each period, the operations must be
considered as a whole rather than on a line-by-line basis. The lower net
earnings in 2013 reflect the unpredictability of the timing of asset liquidation
transactions.</P>
<P align=center>15 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_16></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Intellectual property
licensing revenue </B>was $824 in 2013, compared to $0 in 2012. It consisted of
$200 revenue from a settlement and licensing agreement entered into with the
defendant in a patent infringement lawsuit, and $624 revenue from the sale of an
intellectual property licensing agreement to the Company&#146;s former Co-CEOs. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Patent licensing and
maintenance expense</B> was $191 in 2013 compared to $50 in 2012. The increased
expense is related to the settlement and licensing agreement referenced above.
</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Selling, general,
administrative and other expense</B>, including expenses paid to related
parties, was $9,660 for the year ended December 31, 2013 as compared to $11,057
for the year ended December 31, 2012. The significant changes included:</P>
<UL style="TEXT-ALIGN: justify">
  <LI>
  <P>Compensation expense in 2013 was $6,200 compared to $7,500 in 2012. In
  2013, compensation paid to HG LLC employees was $1,986, as compared to $3,159
  paid in 2012. The decrease reflects the departure of the Co-CEOs and other HG
  LLC employees in the third quarter of 2013. In 2013, salary and benefits
  expense for HGP was $3,546, as compared to $2,556 paid in
  2012. The increase reflects expanded operations, as well as the inclusion of a
  full year of expense in 2013. With respect to HGI&#146;s operations, the salary
  earned by the President of HGI remained unchanged at $138. In 2013, bonuses of
  $194 were recorded for HG LLC and Equity Partners employees, compared to $509
  in 2012. Stock-based compensation expense decreased by $1,115, from $1,647 in
  2012 to $532 in 2013, for two reasons. In 2013, there was an expense reversal
  of $50, associated with unvested options that were forfeited by the Co-CEOs
  and other HG LLC employees who departed the Company. Also, in the third
  quarter of 2012, $1,053 was expensed in association with the issue of 800,000
  shares to the Co-CEOs in exchange for an intellectual property license. There
  were no similar transactions in 2013. </P>
  <LI>
  <P>Legal expenses in 2013 were $307, compared to $354 in 2012. The decrease is
  primarily due to lower expense associated with the asset liquidation
  operations. In 2012 the Company incurred more expense related to the expansion
  of its operations. </P>
  <LI>
  <P>Accounting and tax consulting expenses in 2013 were $223 compared to $307
  in 2012. The decrease is primarily due to reduced complexity in the Company&#146;s
  operations as its asset liquidation business has become more established. In
  2012 the Company incurred expenses related to its acquisition of HGP; there were no similar expenses in 2013. </P>
  <LI>
  <P>Consulting expense, including fees paid to our Board of Directors, was $650
  in 2013 as compared to $464 in 2012. </P>
  <LI>
  <P>Management fee expense and allocated compensation charged by our majority
  stockholder, Counsel, was $434 in 2013 and $435 in 2012. See Item 13 of this
  Report for details regarding these items. </P>
  <LI>
  <P>Uncompleted asset liquidation deal expenses were $50 in 2013 as compared to
  $71 in 2012. </P>
  <LI>
  <P>Insurance, including directors and officers liability insurance, was $102
  in 2013 as compared to $138 in 2012. </P>
  <LI>
  <P>Advertising, promotion and public relations expense was $256 in 2013 as
  compared to $345 in 2012. </P>
  <LI>
  <P>Travel and entertainment expense was $558 in 2013 as compared to $659 in
  2012, and in both years was primarily related to the Company&#146;s asset
  liquidation operations. </P>
  <LI>
  <P>Office rent was $375 in 2013 as compared to $392 in 2012, and related
  solely to the operations of the Company&#146;s asset liquidation business.
</P></LI></UL>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Depreciation and amortization
expense</B> was $472 during 2013, compared to $407 in 2012. In 2013, $453
represents amortization of the intangible assets recognized in connection with
the acquisition of HGP, and the remaining $19 represents
depreciation of property, plant and equipment. In 2012, amortization of the
intangible assets was $376 and depreciation was $31. </P>
<P align=center>16 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_17></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>Other income (expense)
and earnings of other equity accounted investments</STRONG> &#150; the significant
items included: </P>
<UL style="TEXT-ALIGN: justify">
  <LI>
  <P>Other income was $0 in 2013, as compared to other income of $64 in 2012. In
  2012, it consisted of settlement income of $46 and interest income of $18.
</P>
  <LI>
  <P>In 2013, the Company recorded $126 as its share of income from its equity
  accounted investments, as compared to losses of $112 in 2012. In 2013, this
  consisted of $94 income from Polaroid and $32 income from Knight&#146;s Bridge GP.
  In 2012, the amount consisted of a loss of $116 from Polaroid and income of $4
  from Knight&#146;s Bridge GP. </P></LI></UL>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Income tax expense (recovery)
</B>was an expense of $3,029 in 2013 as compared to a recovery of $978 in 2012.
The expense in 2013 is primarily due to the Company recording a valuation
allowance of $4,740 with respect to the Company&#146;s deferred income tax assets.
There were no similar transactions in 2012. </P>
<P align=justify><B>Future Accounting Pronouncements </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In March 2013, the FASB issued
Accounting Standards Update 2013-05, <I>Foreign Currency Matters (Topic 83)</I>
(&#147;ASU 2013-05&#148;). ASU 2013-05 specifies that a cumulative translation adjustment
(CTA) is attached to a parent company&#146;s investment in a foreign entity and
should be released in a manner consistent with derecognition guidance on
investments in entities. Therefore, the entire amount of the CTA associated with
a foreign entity would be released upon 1) sale of a subsidiary or group of net
assets within a foreign entity, which represents the substantially complete
liquidation of the investment in the entity, 2) loss of a controlling financial
interest in an investment in a foreign entity, or 3) step acquisition of a
foreign entity. ASU 2013-05 does not change the requirement to release a pro
rata portion of the CTA of the foreign entity into earnings for a partial sale
of an equity method investment in a foreign entity. ASU 2013-05 is effective for
interim periods and fiscal years beginning on or after December 15, 2013, with
early adoption permitted. The Company does not expect that the adoption of ASU
2013-05 will have a significant impact on its consolidated financial statements.
</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In July 2013, the FASB issued
Accounting Standards Update 2013-11, <I>Presentation of an Unrecognized Tax
Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or Tax
Credit Carryforward Exists</I> (&#147;ASU 2013-11&#148;). ASU 2013-11 requires that an
unrecognized tax benefit must be presented as a reduction to a deferred tax
asset for a net operating loss carryforward, a similar tax loss, or a tax credit
carryforward. An exception to this presentation can be made when the
carryforward or tax loss is not available at the reporting date under applicable
tax law to settle taxes that would result from the disallowance of the tax
position, or when the reporting entity does not intend to use the deferred tax
asset for this purpose. In those circumstances, the unrecognized tax benefit
would be presented as a liability. ASU 2013-11 does not require any additional
disclosures. The ASU is effective for annual periods beginning after December
15, 2013, and interim periods within those years. Early adoption is permitted.
The Company has not yet assessed the impact of ASU 2013-11 on its consolidated
financial statements. </P>
<P align=justify><B>Critical Accounting Policies </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<EM><STRONG>Use of
estimates</STRONG>&nbsp;<BR></EM>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our audited
consolidated financial statements have been prepared in accordance with
accounting principles generally accepted in the United States (&#147;GAAP&#148;). This
requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and the disclosure of contingent assets and
liabilities at the date of the financial statements, as well as the reported
amounts of revenues and expenses during the reporting period. Management bases
its estimates and judgments on historical experience and various other factors
that are believed to be reasonable under the circumstances. Actual results could
differ from those estimates. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Significant estimates required in
the preparation of the audited consolidated financial statements included in
Item 15 of this Report include the assessment of collectability of revenue
recognized, and the valuation of amounts receivable, inventory, investments,
assets and liabilities acquired, deferred income tax assets, goodwill and
intangible assets, liabilities, and stock-based compensation. These estimates
are considered significant because of the significance of the financial
statement items to which they relate, or because they require judgment and
estimation due to the uncertainty involved in measuring, at a specific point in
time, events that are continuous in nature. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Amounts
receivable<BR></EM></STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s amounts
receivable are primarily related to the operations of its subsidiaries HG LLC,
Equity Partners and HGP. They consist of three major categories: fees and
retainers relating to appraisals and auctions, receivables from asset sales, and
receivables from Joint Venture partners. The initial value of an amount
receivable corresponds to the fair value of the underlying goods or services. To
date all receivables have been classified as current and, due to their
short-term nature, any decline in fair value would be due to issues involving collectability. At each
financial statement date the collectability of each outstanding amount
receivable is evaluated, and an allowance is recorded if the book value exceeds
the amount that is deemed collectable. Collectability is determined on the basis
of payment history.</P>
<P align=center>17 </P>
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<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To date, the Company has not
experienced significant collectability issues with respect to its amounts
receivable. In the third quarter of 2013, $28 was identified as uncollectible
and written off; there were no write-offs in 2012. It should also be noted that
amounts receivable associated with auction sales and the sale of distressed
assets are typically due upon asset delivery, which facilitates early
identification of potential collectability issues.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company does not issue
interest-bearing notes receivable in the normal course of its operations. </P>
<P
align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Inventory&nbsp;<BR></EM></STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company&#146;s inventory consists of assets acquired for resale by HG LLC and HGP,
which are normally expected to be sold within a one-year operating cycle. They
are recorded at the lower of cost and net realizable value. Since the
commencement of HG LLC&#146;s operations in the second quarter of 2009, the assets&#146;
selling prices have in general been in excess of their cost. However, the
Company did record inventory write downs of $573 in 2012, $123 in 2010 and $113
in 2009. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Asset Liquidation
Investments&nbsp;<BR></EM></STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Asset
liquidation transactions that involve the Company acting jointly with one or
more additional purchasers, pursuant to a Joint Venture agreement, are accounted
for using the equity method of accounting whereby the Company&#146;s proportionate
share of the Joint Venture&#146;s net income (loss) is reported in the consolidated
statement of operations as Earnings (Loss) of Equity Accounted Asset Liquidation
Investments. At the balance sheet date, the Company&#146;s investments in these Joint
Ventures are reported in the consolidated balance sheet as Asset Liquidation
Investments. The Company monitors the value of the Joint Ventures&#146; underlying
assets and liabilities, and records a write down of its investments should the
Company conclude that there has been a decline in the value of the net assets.
In 2013 the Company recorded inventory write downs of $387, which were reported
in Earnings (Loss) of Equity Accounted Asset Liquidation Investments; there were
no write downs in prior years. Given that the underlying transactions are
identical, in all material aspects, to asset liquidation transactions that the
Company undertakes independently, the net assets are similarly expected to be
sold within a one-year operating cycle. In assessing its operations and cash
flows for internal reporting purposes, the Company regards Asset Liquidation
Investments as a current asset. However, GAAP requires that the net investment
be reported in the audited consolidated financial statements as a long term
asset. </P>
<P
align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Investments</EM></STRONG>&nbsp;<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company holds investments in two private companies: an equity interest in KPL,
LLC (&#147;Polaroid&#148;) and an equity interest in Knight&#146;s Bridge Capital Partners
Internet Fund No. 1 GP LLC (&#147;Knight&#146;s Bridge GP&#148;). Both investments are
accounted for under the equity method. Under this method, the investments are
carried at cost, plus or minus the Company&#146;s share of increases and decreases in
the investee&#146;s net assets and certain other adjustments. The Company&#146;s share of
the net income or loss of the investee is reported separately in the Company&#146;s
income statement, and any return of capital or dividend received from the
investee is credited to the investment account. The Company also recognizes any
other-than-temporary impairments of equity accounted investments. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Since neither of these
investments is traded on an open market, and they are not convertible into
investments that are traded on an open market, significant judgment is involved
in estimating their fair values. These fair value estimates are based on Level 3
inputs. For Polaroid, a third party valuation was prepared at December 31, 2013.
The Company concluded that its investment was not impaired. The value of
Knight&#146;s Bridge GP is primarily based on the value of the investments held by
its own equity method investee, the Internet Fund. These investments are also
not publicly traded, and their values are estimated using Level 3 inputs,
primarily investee financial statements and projections. Based on an analysis of
Knight&#146;s Bridge GP and the Internet Fund at December 31, 2013, management
concluded that its equity investment was not impaired as at December 31, 2013.
</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Assets and
liabilities acquired&nbsp;<BR></EM></STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the
course of its operations, most recently with respect to the HGP acquisition in
February 2012, the Company acquires assets and liabilities as a component of a
business combination. Valuations are assigned to the acquired assets and
liabilities based on management&#146;s assessment of their fair market value, which
assessments may include engaging the services of third parties with valuation
expertise. Historically, acquired liabilities have been short term and
cash-based, such as accounts payable, and therefore valuation has not required a
large degree of judgment. Intangible assets and goodwill related to business
combinations have been more complex, and are discussed further below.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Intangible
assets&nbsp;<BR></EM></STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Intangible assets
are recorded at fair value upon acquisition and are amortized over their
estimated lives. The Company monitors events and changes in circumstances which
require an assessment of recoverability. If the carrying amount of the
intangible assets is not recoverable, an impairment loss is recognized in the
statement of operations, determined by comparing the carrying amount of the
asset to its fair value. </P>
<P align=center>18 </P>
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<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At December 31, 2013 the
Company&#146;s intangible assets relate to its acquisition of HGP in February 2012,
and consist of Customer/Broker Network and Trade Name. The Company engaged the
services of an independent third party in order to determine the value of these
intangible assets, and the valuation process was completed in the third quarter
of 2012. Based on the Company&#146;s assessment at December 31, 2013, these assets
were not impaired. See Note 2 and Note 6 for more detail regarding the Company&#146;s
intangible assets. </P>
<P
align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Goodwill&nbsp;<BR></EM></STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Goodwill,
which results from the difference between the purchase price and the fair value
of net identifiable assets acquired, is not amortized but is tested annually for
impairment in accordance with GAAP. Testing is a two-step process, in which the
carrying amount of the reporting unit associated with the goodwill is first
compared to the reporting unit&#146;s estimated fair value. If the carrying amount of
the reporting unit exceeds its estimated fair value, the fair values of the
reporting unit&#146;s assets and liabilities are analyzed to determine whether the
goodwill of the reporting unit has been impaired. An impairment loss is
recognized to the extent that the Company&#146;s recorded goodwill exceeds its
implied fair value as determined by this two-step process. FASB Accounting
Standards Update 2011-08, <I>Testing Goodwill for Impairment</I> (&#147;ASU 2011-08&#148;)
provides the option to perform a qualitative assessment prior to performing the
two-step process, which may eliminate the need for further testing. Goodwill, in
addition to being tested for impairment annually, is tested for impairment
between annual tests if an event occurs or circumstances change such that it is
more likely than not that the carrying amount of goodwill may be impaired. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At December 31, 2013 the
Company&#146;s goodwill relates to its acquisition of Equity Partners in June 2011
and its acquisition of HGP in February 2012. The valuation
of the goodwill relating to the acquisition of HGP was
completed in the third quarter of 2012, together with the valuation of the
acquired intangible assets, as discussed above. Valuation tests were performed
and no goodwill impairment was identified at December 31, 2013. See Note 2 and
Note 6 for more detail regarding the Company&#146;s goodwill. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Deferred income tax
assets</EM></STRONG>&nbsp;<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company
recognizes deferred tax assets and liabilities for temporary differences between
the tax bases of assets and liabilities and the amounts at which they are
carried in the financial statements, based upon the enacted tax rates in effect
for the year in which the differences are expected to reverse. The Company
periodically assesses the value of its deferred tax assets, which have been
generated by a history of net operating and net capital losses, and determines
the necessity for a valuation allowance that will reduce deferred tax assets to
the amount expected to be realized. The Company evaluates which portion of the
deferred tax assets, if any, will more likely than not be realized by offsetting
future taxable income, taking into consideration any limitations that may exist
on its use of its net operating and net capital loss carryforwards. In 2013, the
Company recorded a valuation allowance of $4,740; there were no similar
transactions in 2012. For further discussion of the Company&#146;s income taxes, see
Note 10 of the audited consolidated financial statements included in Item 15 of
this Report. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Liabilities and
contingencies</EM>&nbsp;<BR></STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company
is involved from time to time in various legal matters arising out of its
operations in the normal course of business. On a case by case basis, the
Company evaluates the likelihood of possible outcomes for this litigation. Based
on this evaluation, the Company determines whether a liability accrual is
appropriate. If the likelihood of a negative outcome is probable, and the amount
is estimable, the Company accounts for the liability in the current period. At
this time, the Company is not involved in any material litigation and therefore
no such liabilities have been recorded. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Asset liquidation
revenue&nbsp;<BR></EM></STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Asset liquidation
revenue generally consists of commissions and fees from acting as the agent for
asset sales by third parties, and gross proceeds from auction and negotiated
sales of asset inventory. Revenue is recognized when persuasive evidence of an
arrangement exists, the amount of the proceeds is fixed, delivery terms are
arranged and collectability is reasonably assured. As noted above under
<I>Amounts receivable</I>, asset transactions generally link delivery to payment
and therefore revenue recognition presents few ambiguities. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Stock-based
compensation&nbsp;<BR></EM></STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s
stock-based compensation is primarily in the form of options to purchase common
shares. The fair value is calculated using the Black-Scholes Option Pricing
Model, and subsequently expensed over the vesting period. The provisions of the
Company&#146;s stock-based compensation plans do not require the Company to settle
any options by transferring cash or other assets, and therefore the Company
classifies the option awards as equity. See Note 14 of the audited consolidated
financial statements included in Item 15 of this report for further discussion
of the Company&#146;s stock-based compensation. </P>
<P align=center>19 </P>
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<P align=justify><B>Item 7A. Quantitative and Qualitative Disclosures about
Market Risk.</B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </P>
<P align=justify><B>Item 8. Financial Statements and Supplementary Data.</B>
</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See Consolidated Financial
Statements and supplementary data beginning on pages F-1 and S-1. </P>
<P align=justify><B>Item 9. Changes In and Disagreements With Accountants on
Accounting and</B> <B>Financial Disclosure.</B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;None. </P>
<P align=justify><B>Item 9A. Controls and Procedures.</B></P>
<P align=justify><B>Evaluation of Disclosure Controls and Procedures </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of the end of the period
covered by this Annual Report, under the supervision and with the participation
of management, including our President and Chief Financial Officer (the
&#147;Certifying Officers&#148;), the Company conducted an evaluation of its disclosure
controls and procedures. As defined in Rules 13a-15(e) and 15d-15(e) of the
Exchange Act, the term &#147;disclosure controls and procedures&#148; means controls and
other procedures of an issuer that are designed to ensure that information
required to be disclosed by the issuer in the reports that it files or submits
under the Exchange Act is recorded, processed, summarized and reported, within
the time periods specified in the Commission&#146;s rules and forms. Disclosure
controls and procedures include, without limitation, controls and procedures
designed to ensure that information required to be disclosed by an issuer in the
reports that it files or submits under the Exchange Act is accumulated and
communicated to the issuer&#146;s management, including the Certifying Officers, to
allow timely decisions regarding required disclosure. Based on this evaluation,
the Certifying Officers have concluded that the Company&#146;s disclosure controls
and procedures were effective as of December 31, 2013.</P>
<P align=justify><B>Management&#146;s Annual Report on Internal Control Over
Financial Reporting</B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s management is
responsible for establishing and maintaining adequate internal control over
financial reporting, in accordance with Rules 13a-15(f) and 15d-15(f) of the
Exchange Act. Under the supervision and with the participation of the Company&#146;s
management, including the Certifying Officers, we conducted an evaluation of the
effectiveness of the Company&#146;s internal control over financial reporting based
on the framework in <I>Internal Control&#151;Integrated Framework</I> issued by the
Committee of Sponsoring Organizations of the Treadway Commission. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s internal control
over financial reporting is a process designed to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with generally accepted
accounting principles in the United States of America. The Company&#146;s internal
control over financial reporting includes those policies and procedures that (i)
pertain to the maintenance of records that, in reasonable detail, accurately and
fairly reflect the transactions and dispositions of the assets of the Company;
(ii) provide reasonable assurance that transactions are recorded as necessary to
permit preparation of financial statements in accordance with generally accepted
accounting principles, and that receipts and expenditures of the Company are
being made only in accordance with authorizations of management and directors of
the Company; and (iii) provide reasonable assurance regarding prevention or
timely detection of unauthorized acquisition, use, or disposition of the
Company&#146;s assets that could have a material effect on the financial statements.
</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Because of its inherent
limitations, internal control over financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become inadequate because of
changes in conditions, or that the degree of compliance with the policies or
procedures may deteriorate. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based on its assessment using
these criteria, the Company&#146;s management concluded that the Company&#145;s internal
control over financial reporting was effective as of December 31, 2013. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Report does not include an
attestation report of the Company&#146;s independent registered public accounting
firm regarding internal control over financial reporting. Management&#146;s report is
not subject to attestation by the Company&#146;s independent registered public
accounting firm pursuant to the rules of the SEC that permit the Company to
provide only management&#146;s report in this Report.</P>
<P align=center>20 </P>
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<P align=justify><B>Changes in Internal Control over Financial Reporting
</B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There were no changes in our
internal control over financial reporting during the fourth fiscal quarter of
2013 that have materially affected, or are reasonably likely to materially
affect, our internal control over financial reporting. </P>
<P align=justify><B>Item 9B. Other Information.</B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;None. </P>
<P align=center>21 </P>
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<P align=center><B>PART III </B></P>
<P align=justify><B>Item 10. Directors, Executive Officers and Corporate
Governance.</B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under our Charter documents, the
Board of Directors (the &#147;Board&#148;) is divided into three classes, with the total
number of directors to be not less than five and not more than nine. Each
director is to serve a term of three years or until his or her successor is duly
elected and qualified. As of the date hereof, the Board consists of six members:
one Class I director (Mr. Shimer), three Class II directors (Messrs. Toh,
Heaton, and Silber) and two Class III directors (Messrs. Turock and Ryan). The
following table sets forth the names, ages and positions with HGI of our current
directors and executive officers. With the exception of Ross Dove and Kirk Dove,
who are brothers, there are no family relationships between any present
executive officers and directors. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD width="5%"  >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><B>Name</B> </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="6%"
    ><B>Age (1)</B> </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="55%"
    ><B>Title</B> </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgcolor="#E6EFFF">Allan C. Silber </TD>
    <TD width="2%" align=center bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="6%" align=center bgcolor="#E6EFFF" >65 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="55%" align=left bgcolor="#E6EFFF" >Chairman of the Board and
      President </TD>
  </TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Hal B. Heaton </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD align=center width="6%" >63 </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="55%" >Director (2), (3), (4) </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgcolor="#E6EFFF">Henry Y.L. Toh </TD>
    <TD width="2%" align=center bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="6%" align=center bgcolor="#E6EFFF" >56 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
  <TD width="55%" align=left bgcolor="#E6EFFF" >Director (2), (3), (4) </TD>
  </TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Samuel L. Shimer </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD align=center width="6%" >50 </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="55%" >Director (2) </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgcolor="#E6EFFF">David L. Turock </TD>
    <TD width="2%" align=center bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="6%" align=center bgcolor="#E6EFFF" >56 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
  <TD width="55%" align=left bgcolor="#E6EFFF" >Director (2) </TD>
  </TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>J. Brendan Ryan </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD align=center width="6%" >71 </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="55%" >Director (2) </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgcolor="#E6EFFF">Kenneth Mann </TD>
    <TD width="2%" align=center bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="6%" align=center bgcolor="#E6EFFF" >46 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="55%" align=left bgcolor="#E6EFFF" >Senior Managing Director,
      Distressed M&amp;A, Equity Partners HG LLC </TD>
  </TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Ross Dove </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD align=center width="6%" >61 </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="55%" >Managing Partner, Heritage Global
      Partners Inc. </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgcolor="#E6EFFF">Kirk Dove </TD>
    <TD width="2%" align=center bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="6%" align=center bgcolor="#E6EFFF" >58 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="55%" align=left bgcolor="#E6EFFF" >Managing Partner, Heritage Global
      Partners Inc. </TD>
  </TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Stephen A. Weintraub </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD align=center width="6%" >66 </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="55%" >Executive Vice President,
      Corporate Secretary and Chief Financial Officer </TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD width="10%"  >&nbsp;</TD>
    <TD vAlign=top width="5%">(1) </TD>
    <TD>
      <P align=justify>As of December 31, 2013.</P></TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(2) </TD>
    <TD>
      <P align=justify>Independent Director</P></TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(3) </TD>
    <TD>
      <P align=justify>Member of the Audit Committee</P></TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(4) </TD>
    <TD>
      <P align=justify>Member of the Compensation
Committee</P></TD></TR></TABLE>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Set forth below are descriptions
of the backgrounds of the executive officers and directors of the Company:</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Allan C. Silber</B>, Chairman
of the Board and President. Mr. Silber was elected to the Board as a Class II
director in September 2001. He was appointed as Chairman of the Board in
November 2001, a position he held until October 2004, and was again appointed as
Chairman of the Board in March 2005. On January 19, 2011, in connection with the
appointment of Jonathan Reich and Adam Reich as Co-Chief Executive Officers of
HGI, Mr. Silber resigned the position of Chief Executive Officer and assumed the
position of President. Mr. Silber is the Chairman and CEO of Counsel
Corporation, which he founded in 1979, and the Chairman of Knight&#146;s Bridge Capital
Partners Inc., a wholly-owned subsidiary of Counsel that is a financial services
provider. Mr. Silber attended McMaster University and received a Bachelor of
Science degree from the University of Toronto. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Hal B. Heaton</B>, Director.
Dr. Heaton was appointed by the Board as a Class II director on June 14, 2000 to
fill a Board vacancy. Dr. Heaton has expertise in capital markets, corporate
finance, emerging markets and entrepreneurial finance, all of which have
relevance to the Company as it pursues varied investment and business
opportunities in both North America and foreign markets. From 1983 to the
present he has been a professor of Finance at Brigham Young University and
between 1988 and 1990 was a visiting professor of Finance at Harvard University.
From 2001 to 2007, Dr. Heaton served on the board of Mity Enterprises Inc., and
was a member of its Compensation Committee. Dr. Heaton holds a Bachelor&#146;s degree
in Computer Science/Mathematics and a Master&#146;s in Business Administration from
Brigham Young University, as well as a Master&#146;s degree in Economics and a Ph.D.
in Finance from Stanford University. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Henry Y.L. Toh</B>, Director.
The Board elected Mr. Toh as a Class II director and as Vice Chairman of the
Board in April 1992. Mr. Toh has valuable experience as a director with a
variety of technology-oriented companies, in addition to extensive hands-on
experience as an executive officer of the Company. Mr. Toh became President of
HGI in May 1993, Acting Chief Financial Officer in September 1995 and Chairman
of the Board in May 1996, and served as such through September 1996. Mr. Toh was
appointed as Chairman of the Audit Committee in March 2005. Mr. Toh currently
serves as Vice Chairman/Executive Vice President and Director of NuGen Holdings
Inc. (formerly InovaChem, Inc.), a research, development and production company
specializing in Axio flux electric motor systems, since January 2008, and
President and CEO of Amerique Investments International Corporation since 1992.
He previously served as Executive Vice President and a director of NuGen
Holdings Inc., from February 2008 to December 2009. Mr. Toh has served as a
director of iDNA, Inc., a specialized finance and entertainment company, since
1999; a director of Teletouch Communications, Inc., a retail provider of
internet, cellular and paging services, since 2002; a director of Isolagen,
Inc., a biotechnology company, from 2003 until 2009; and a director of
American Surgical Holdings, Inc. from 2007 to April 2011. Mr. Toh is a graduate
of Rice University. </P>
<P align=center>22 </P>
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<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Samuel L. Shimer</B>,
Director. Mr. Shimer was appointed by the Board as a Class I director on April
15, 2001 to fill a Board vacancy. Mr. Shimer has extensive expertise in mergers
and acquisitions, including those transactions that occurred while he was an
officer of the Company and Counsel, where he was initially employed as a Senior
Vice President, Mergers &amp; Acquisitions and Business Development in July
1997. He was appointed Managing Director in February 2000 and he terminated his
employment with the Company in February 2004 to join J. H. Whitney &amp; Co., a
private equity fund management company, where he remained as a Partner until
December 2009. Mr. Shimer is currently Managing Director of SLC Capital
Partners, LP, a private equity fund that he co-founded in April 2010. From 1991
to 1997, Mr. Shimer worked at two merchant banking funds affiliated with Lazard
Fr&#232;res &amp; Co., Center Partners and Corporate Partners, ultimately serving as
a Principal. Mr. Shimer earned a Bachelor of Science in Economics degree from
The Wharton School of the University of Pennsylvania, and a Master&#146;s of Business
Administration degree from Harvard Business School. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>David L. Turock</B>, Director.
Mr. Turock was appointed by the Board as a Class III director on January 16,
2008 to fill a Board vacancy. Mr. Turock is the inventor of the Company&#146;s VoIP
Patent, and an expert on numerous technologies and their applications. Mr.
Turock began his career working with AT&amp;T Bell Laboratories in 1982 and Bell
Communications Research in 1988, and subsequently founded enhanced telephone
service provider, Call Sciences. He later formed Interexchange, which designed
and operated one of the world&#146;s largest debit card systems. Most recently, from
2001 to 2007, Mr. Turock was Chief Technology Officer of Therap Services, a
provider of informatics services to disabled patients. Mr. Turock received his
B.S. in Experimental Psychology from Syracuse University, his M.S. and Ph.D.
degrees in Cognitive Psychology from Rutgers University, and his M.S.E. in
Computer Science from the Moore School of the University of Pennsylvania. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>J. Brendan Ryan</B>, Director.
Mr. Ryan was appointed by the Board as a Class III director on August 8, 2011 to
fill a Board vacancy. Mr. Ryan has had a distinguished career in the advertising
industry, most recently as Chairman and Chairman Emeritus with Foote Cone &amp;
Belding Worldwide (now Draftfcb), a position he held between June 2005 and
December 2010. He has served on the boards of several public companies and
currently serves as a board member of several non-profit corporations. Mr. Ryan
has extensive experience at the Board level with respect to the workings of
public companies as well as an extensive network of contacts that could be of
benefit to the Company. Mr. Ryan received his B.A. in History from Fordham
College and his M.B.A. in Marketing from the Wharton Graduate School of the
University of Pennsylvania.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Kenneth Mann</B>, Senior
Managing Director, Distressed M&amp;A, Equity Partners HG LLC. Mr. Mann has been
employed by the Company since March 2011, when he joined the Company in
connection with its acquisition of Equity Partners. Prior to the acquisition,
Mr. Mann was a Partner at Equity Partners since 1995, and a Managing Partner
since September 2002. During his career, Mr. Mann has had extensive experience
handling investment banking services for distressed businesses operating in a
wide variety of industries. Mr. Mann holds a Bachelor of Science Degree in
Business Administration from Salisbury University. He began sponsoring events
with the American Bankruptcy Institute in 1995, became a member in March 2003,
and has served on its Asset Sales Committee since 2003.<B> </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Ross Dove</B>, Managing
Partner, Heritage Global Partners Inc. Together with his brother, Kirk Dove, Mr.
Dove joined the Company when HGI acquired HGP in February
2012. Mr. Dove began his career in the auction business over thirty years ago,
beginning with a small family-owned auction house and helping to expand it into
a global firm, DoveBid, which was sold to a third party in 2008. The Messrs. Dove
remained as global presidents of the business until September 2009, and then
formed HGP in October 2009. During his career, Mr. Dove has
been actively involved in auction industry advances such as theatre-style
auctions, which was a first step in migrating auction events onto the Internet.
Mr. Dove has been a member of the National Auctioneers Associations since 1985,
and a founding member of the International Auctioneers Association. He served as
a director of Critical Path from January 2002 to January 2005 and has served on
the boards of several venture funded companies. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Kirk Dove</B>, Managing
Partner, Heritage Global Partners Inc. Together with his brother, Ross Dove, Mr.
Dove joined the Company when HGI acquired HGP in February
2012. Mr. Dove began his career in the auction business over twenty-five years
ago, including, along with his brother, the position of global president of
DoveBid, which was sold to a third party in 2008. The Messrs. Dove remained as
global presidents of the business until September 2009, and then formed HGP in October 2009. In addition to his experience with the auction
business, Mr. Dove was employed at Merrill Lynch for several years as a Senior
Account Executive. Mr. Dove holds a Bachelor of Sciences degree in Business from
Northern Illinois University. He is a Senior ASA Member of the American Society
of Appraisers, and has been a member of the National Auctioneers Associations
since 1985. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Stephen A. Weintraub</B>,
Executive Vice President, Corporate Secretary and Chief Financial Officer. Mr.
Weintraub was appointed Senior Vice President and Secretary of HGI in December
2002. Mr. Weintraub was elected as a Class I director on November 26, 2003, and
served as a director until June 15, 2004. He became an Executive Vice President
in October 2005 and was appointed Chief Financial Officer in December 2005. Mr. Weintraub joined
Counsel in June 1983 as Vice President, Finance and Chief Financial Officer. He
has been and is an officer and director of Counsel and various Counsel
subsidiaries. He has been Secretary of Counsel since 1987 and was appointed
Senior Vice President in 1989. In December 2004, Mr. Weintraub was promoted to
Executive Vice President and Secretary and became Chief Financial Officer again
in December 2005. Mr. Weintraub received a Bachelor&#146;s degree in Commerce from
the University of Toronto in 1969, qualified as a Chartered Accountant with
Clarkson, Gordon (now Ernst &amp; Young LLP) in 1972 and received his law degree
(LL.B.) from Osgoode Hall Law School, York University in 1975.</P>
<P align=center>23 </P>
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<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each officer of HGI has been
appointed by the Board and holds his office at the discretion of the Board. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No director or officer of our
company has, during the last ten years: (i) been subject to or involved in any
legal proceedings described under Item 401(f) of Regulation S-K, including,
without limitation, any criminal proceeding (excluding traffic violations or
similar misdemeanors) or (ii) been a party to a civil proceeding of a judicial
or administrative body of competent jurisdiction and as a result of such
proceeding was or is subject to a judgment, decree or final order enjoining
future violations of, or prohibiting or mandating activities subject to, United
States federal or state securities laws, or finding any violations with respect
to such laws.</P>
<P align=justify><B>Section 16(a) Beneficial Ownership Reporting Compliance</B>
</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 16(a) of the Exchange Act
requires our officers and directors, and persons who own more than ten percent
of a registered class of our equity securities, to file reports of ownership and
changes in ownership of equity securities of HGI with the SEC. Officers,
directors, and greater than ten percent stockholders are required by the SEC
regulation to furnish us with copies of all Section 16(a) forms that they file.
</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based solely upon a review of
Forms 3 and Forms 4 furnished to us pursuant to Rule 16a-3 under the Exchange
Act during our most recent fiscal year, and Forms 5 with respect to our most
recent fiscal year, we believe that all such forms required to be filed pursuant
to Section 16(a) were timely filed as necessary, by the executive officers,
directors and security holders required to file same during the fiscal year
ended December 31, 2013. </P>
<P align=justify><B>Code of Ethics </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;HGI has adopted a code of ethics
that applies to its employees, including its principal executive, financial and
accounting officers or persons performing similar functions. The HGI Code of
Conduct (the &#147;Code&#148;) can be found on the Company&#146;s website at
<I>http://www.heritageglobalinc.com</I> (follow Corporate Governance link to
Governance Documents tab). The Company intends to satisfy the disclosure
requirements under Item 5.05 of Form 8-K regarding any amendments to, or waivers
from, a provision of the Code that applies to its principal executive, financial
and accounting officers or persons performing similar functions by posting such
information on its website at the website address set forth above. </P>
<P align=justify><B>Corporate Governance</B></P>
<P align=justify><B><I>Board Leadership and Risk Oversight </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;HGI is a small organization, with
a market capitalization at December 31, 2013 of approximately $20.0 million, of
which approximately 73.3% was owned by its majority shareholder, Counsel. Mr.
Allan Silber is the Chairman and CEO of Counsel, and he also assumes the roles
of Chairman and President at HGI. Also, as noted above, Mr. Stephen Weintraub
has the role of CFO for both Counsel and HGI. Consequently, HGI&#146;s operations
have been largely directed by Counsel. In prior years, prior to HGI&#146;s entry into
the asset liquidation business, HGI&#146;s operations were principally funded by
Counsel. The Board does not have a lead independent director since, given the
relatively modest size and scale of the Company&#146;s operations, the Company
believes the Board, as a whole, effectively oversees the strategic priorities of
the Company and its operations.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;HGI&#146;s operations, even following
the acquisition of HGP in the first quarter of 2012 and its
expansion into Europe in the fourth quarter of 2012, are relatively modest. It
has few employees, as detailed in Item 11 of this report. It therefore requires
limited oversight by the Board. As such, the Board meets quarterly to review and
approve the Company&#146;s operating results. It meets annually to review and approve
the Company&#146;s strategy and budget. Material matters such as acquisitions and
dispositions, investments and business initiatives are approved by the full
Board. </P>
<P align=justify><B><I>Board Meetings and Committees </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Board held six meetings
during the fiscal year ended December 31, 2013. The Board has designated two
standing committees: the Audit Committee and the Compensation Committee. HGI
does not have a nominating or a corporate governance committee. However,
corporate governance functions are included in the Audit Committee Charter, and
Board nominations are considered by the full Board. There are no specific
criteria for Director nominees, and the Company does not specifically consider
diversity with respect to the selection of its Board nominees. Given the
Company&#146;s limited operations, the Company believes that it would have difficulty
identifying and attracting a diverse selection of candidates.
To date, it has been deemed most effective to nominate and appoint individuals
who are either former employees with detailed knowledge of the business, such as
Mr. Toh and Mr. Shimer, individuals with expertise that is unique to the
Company&#146;s operations, such as Mr. Turock, or individuals with expertise that
will be of value as the Company expands its market presence, such as Mr. Ryan.
There has been no material change in the procedures by which our shareholders
may recommend nominees to our Board since such procedures were adopted and
implemented. </P>
<P align=center>24 </P>
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<P align=justify><B><I>Audit
Committee&nbsp;<BR>
</I></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Audit Committee is
responsible for making recommendations to the Board concerning the selection and
engagement of independent accountants and for reviewing the scope of the annual
audit, audit fees, results of the audit and independent registered public
accounting firm&#146;s independence. The Audit Committee is also responsible for
corporate governance, and reviews and discusses with management and the Board
such matters as accounting policies, internal accounting controls and procedures
for preparation of financial statements. Its membership is currently comprised
of Mr. Toh (Chairman) and Dr. Heaton, both independent directors. The Audit
Committee held four meetings during the fiscal year ended December 31, 2013. On
June 9, 2000, the Board approved HGI&#146;s Audit Committee Charter, which was
subsequently revised and amended on July 10, 2001 and again on February 12, 2003
in order to incorporate certain updates in light of regulatory developments,
including the Sarbanes-Oxley Act of 2002. A copy of the current Audit Committee
Charter is available on the Company&#146;s website <I>www.heritageglobalinc.com</I>.</P>
<P align=justify><B><I>Audit Committee Financial
Expert&nbsp;<BR></I></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Board has determined
that Mr. Henry Y.L. Toh is an Audit Committee financial expert as defined by
Item 407(d) of Regulation S-K and is &#147;independent&#148; as such term is defined under
Nasdaq Marketplace Rules and applicable federal securities laws and
regulations.</P>
<P align=center>25 </P>
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<P align=justify><B>Item 11. Executive Compensation.</B> </P>
<P align=justify><B>Compensation Discussion and Analysis</B></P>
<P align=justify><B><I>Summary </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following sections provide an
explanation and analysis of our executive compensation program and the material
elements of total compensation paid to each of our named executive officers.
Included in the discussion is an overview and description of: </P>
<UL style="TEXT-ALIGN: justify">
  <LI>our compensation philosophy and program;
  <LI>the objectives of our compensation program;
  <LI>what our compensation program is designed to reward;
  <LI>each element of compensation;
  <LI>why we choose to pay each element;
  <LI>how we determine the amount for each element; and
  <LI>how each compensation element and our decision regarding that element fit
  into our overall compensation objectives and affect decisions regarding other
  elements, including the relationship between our compensation objectives and
  our overall risk management. </LI></UL>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In reviewing our executive
compensation program, we considered issues pertaining to policies and practices
for allocating between long-term and currently paid compensation and those
policies for allocating between cash and non-cash compensation. We also
considered the determinations for granting awards, performance factors for our
company and our named executive officers, and how specific elements of
compensation are structured and taken into account in making compensation
decisions. Questions related to the benchmarking of total compensation or any
material element of compensation, the tax and accounting treatment of particular
forms of compensation and the role of executive officers (if any) in the total
compensation process also are addressed where appropriate. In addition to the
named executive officers discussed below, the Company has only twenty-five
salaried employees. As their compensation does not contain any elements that
promote risk-taking, and thus could not have a material adverse effect on the
Company, this compensation requires no discussion.</P>
<P align=justify><B><I>General Executive Compensation Philosophy </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We compensate our executive
management through a combination of base salaries, merit based performance
bonuses, and long-term equity compensation that is designed to be competitive
with similarly situated companies within our industry.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We adhere to the following
compensation policies, which are designed to support the achievement of our
business strategies: </P>
<UL style="TEXT-ALIGN: justify">
  <LI>
  <P>Our executive compensation program should strengthen the relationship
  between compensation, both cash and equity-based, and performance by
  emphasizing variable, at-risk earnings that are dependent upon the successful
  achievement of specified corporate, business unit and individual performance
  goals. </P>
  <LI>
  <P>A portion of each executive&#146;s total compensation should be comprised of
  long-term, at-risk compensation to focus management on the long-term interests
  of shareholders. </P>
  <LI>
  <P>An appropriately balanced mix of at-risk incentive cash and equity-based
  compensation aligns the interests of our executives with that of our
  shareholders. The equity-based component promotes a continuing focus on
  building profitability and shareowner value. </P>
  <LI>
  <P>Total compensation should enhance our ability to attract, retain, motivate
  and develop knowledgeable and experienced executives upon whom, in large part,
  our successful operation and management depends. </P>
  <LI>
  <P>Total compensation should encourage our executives to ensure that the risks
  involved in any business decision align that executive&#146;s potential personal
  return with maximal return to shareholders. </P></LI></UL>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We set compensation by
establishing targeted compensation levels for each senior executive and
allocating that compensation amount, where appropriate, among base salary,
merit-based compensation bonuses, and long-term equity compensation. At the
highest and most senior levels, we offer incentive based compensation to reward
company-wide performance and to maximize future profitability, stock
appreciation and shareholder value. </P>
<P align=center>26 </P>
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<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A core principle of our executive
compensation program is the belief that compensation paid to executive officers
should be closely aligned with our near- and long-term success, while
simultaneously giving us the flexibility to recruit and retain the most
qualified key executives. Our compensation program is structured so that it is
related to our stock performance and other factors, direct and indirect, all of
which may influence long-term shareholder value and our success.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We utilize each element of
executive compensation to ensure proper balance between our short- and long-term
success as well as between our financial performance and shareholder return. In
this regard, we believe that the executive compensation program for our named
executive officers is consistent with our financial performance and the
performance of each named executive officer. We do not utilize the services of
compensation consultants in determining or recommending executive or director
compensation. </P>
<P align=justify><B><I>Our Named Executive Officers </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This analysis focuses on the
compensation paid to our &#147;named executive officers,&#148; which is a defined term
generally encompassing all persons that served as our principal executive
officer or principal financial officer at any time during the fiscal year, as
well as certain other highly paid executive officers serving in such positions
at the end of the fiscal year. During 2013, our named executive officers
consisted of the following officers: </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Allan C. Silber</B> - our
President and Chairman of the Board. Mr. Silber is the Chairman and CEO of
Counsel Corporation, our majority shareholder, which he founded in 1979. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Stephen A. Weintraub</B> &#150; our
Executive Vice President, Corporate Secretary and Chief Financial Officer since
December 2005. Mr. Weintraub is the Executive Vice President, Corporate
Secretary and Chief Financial Officer of Counsel Corporation. The Company pays
no compensation directly to Mr. Weintraub, as his services are included in the
management services agreements between the Company and Counsel, as discussed in
Item 13 of this Report. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Kenneth Mann</B> &#150; Senior
Managing Director, Distressed M&amp;A, Equity Partners. Mr. Mann has held this
position prior to and since the Company&#146;s acquisition of Equity Partners in June
2011. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Ross Dove and Kirk Dove</B> &#150;
Managing Partners, HGP. The Messrs. Dove, who are brothers, are the founders of
HGP, which was acquired by the Company in February 2012. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Jonathan Reich and Adam
Reich</B> &#150; Former Co-CEOs of HGI and HG LLC. The Messrs. Reich, who are
brothers, were appointed to these positions on January 19, 2011, and departed
the Company effective June 30, 2013.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B></B>Mr. Silber, Mr. Weintraub and Messrs. Reich were our named
executive officers during 2012.</P>
<P align=justify><B><I>Elements of Compensation </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Base Salaries
</EM></STRONG></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Unless specified otherwise in
their employment agreements, the base salaries of the Company&#146;s named executive
officers are evaluated annually. In evaluating appropriate pay levels and salary
increases for such officers, the Compensation Committee uses a subjective
analysis, considering achievement of the Company&#146;s strategic goals, level of
responsibility, individual performance, and internal equity and external pay
practices. In addition, the Committee considers the scope of the executives&#146;
responsibilities, taking into account competitive market compensation for
similar positions where available, as well as seniority of the individual, our
ability to replace the individual and other primarily judgmental factors deemed
relevant by our Board and Compensation Committee. The Compensation Committee
does not use any specific benchmark in the determination of base salaries. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Base salaries are reviewed
annually by our Compensation Committee and our Board, and adjusted from time to
time pursuant to such review or at other appropriate times, in order to align
salaries with market levels after taking into account individual
responsibilities, performance and experience.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During 2013 and 2012, all of the
Company&#146;s named executive officers, with the exception of Mr. Weintraub, were
paid employees. As noted above, the Company&#146;s President, Mr. Allan Silber, is
also the CEO of Counsel. Mr. Silber&#146;s annual salary of $137.5, and a
discretionary bonus of up to 100% of his base salary, have been fixed at these
amounts since 2005. </P>
<P align=center>27 </P>
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<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mr. Mann earns a base salary of
$375 and is eligible for a performance bonus as described below. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Messrs. Dove each earn base
salaries of $300 and are eligible for discretionary bonuses of up to 50% of
their base salaries. Their employment agreements are for a term of five years,
commencing February 29, 2012, after which they are automatically renewed for
successive one-year terms. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Messrs. Reich each earned
base salaries of $500 and were eligible for discretionary bonuses of up to 50%
of their base salaries. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Bonuses
</EM></STRONG></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Bonus awards are designed to
focus management attention on key operational goals for the current fiscal year.
Our executives may earn a bonus based upon achievement of their specific
operational goals and achievement by the Company or business unit of its
financial targets. Cash bonus awards are distributed based upon the Company and
the individual meeting performance criteria objectives. The final determination
for all bonus payments is made by our Compensation Committee based on a
subjective analysis of the foregoing elements.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We set bonuses based on a
subjective analysis of certain performance measures in order to maximize and
align the interests of our officers with those of our shareholders. Although
performance goals are generally standard for determining bonus awards, we have
and will consider additional performance rating goals when evaluating the bonus
compensation structure of our executive management. In addition, in instances
where the employee has responsibility over a specific area, performance goals
may be directly tied to the overall performance of that particular area. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B></B>Mr. Silber is entitled to a bonus of up to 100% of his annual
salary. No bonus was awarded for 2013 or 2012.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mr. Mann is eligible for a
performance bonus calculated as 80% of the amount by which Equity Partners HG
LLC&#146;s earnings exceed $200, to a maximum of $187.5 (50% of Mr. Mann&#146;s annual
salary). In 2013 he earned a bonus of $151.925 and in 2012 he earned a bonus of
$187.5. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Messrs. Dove are eligible to
receive an annual bonus of up to 50% of their annual salaries. They did not
receive a bonus in either 2013 or 2012.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Messrs. Reich were eligible
to receive an annual bonus of up to 50% of their annual salaries. In 2013, they
did not receive any bonus. In 2012, each of the Messrs. Reich received a bonus
of $146.25.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As the bonuses described above,
with the exception of Mr. Mann, can only be awarded at the discretion of the
Compensation Committee, they do not encourage inappropriate risk-taking on the
part of the named executive officers, nor represent a risk to the Company. As
Mr. Mann&#146;s bonus is closely tied to the Company&#146;s performance, it also does not
encourage inappropriate risk-taking on his part. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Equity Incentive
Grants </EM></STRONG></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In keeping with our philosophy of
providing a total compensation package that favors at-risk components of pay,
long-term incentives can comprise a significant component of our executives&#146;
total compensation package. These incentives are designed to motivate and reward
executives for maximizing shareowner value and encourage the long-term
employment of key employees. Our objective is to provide executives with
above-average, long-term incentive award opportunities. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We view stock options as our
primary long-term compensation vehicle for our executive officers. Stock options
generally are granted at the prevailing market price on the date of grant and
will have value only if our stock price increases. Grants of stock options
generally are based upon our performance, the level of the executive&#146;s position,
and an evaluation of the executive&#146;s past and expected future performance. We do
not time or plan the release of material, non-public information for the purpose
of affecting the value of executive compensation. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We believe that stock options
will continue to be used as the predominant form of stock-based compensation.
During 2011, Mr. Silber was granted 250,000 options, and the Messrs. Reich were
each granted 625,000 options to purchase common stock. No options were granted
to any of our named executive officers during 2012. However, during 2012 the
Company issued 400,000 shares of common stock to each of the Messrs. Reich in
return for an intellectual property licensing agreement, and this was deemed to
be an award of stock-based compensation. During 2013, Mr. Mann was granted
150,000 options to purchase common stock. </P>
<P align=center>28 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_29></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Other Benefits</EM>
</STRONG></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The additional benefits provided
to the named executive officers during 2013 were the payment of an automobile
allowance to Mr. Ross Dove and each of the Messrs. Reich, payments of gross-ups
for taxes to each of the Messrs. Reich, and health insurance premiums and Social
Security for Mr. Mann, the Messrs. Dove and the Messrs. Reich. During 2012, both
of the Messrs. Dove and both of the Messrs. Reich were paid an automobile
allowance, and health insurance premiums and Social Security were paid for Mr.
Mann, the Messrs. Dove and the Messrs. Reich. There were no pension or change in
control benefits in either 2013 or 2012. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Upon termination without cause,
the Messrs. Dove would be entitled to a severance benefit of twelve months&#146; base
salary, and a pro rata share of the bonus payable in the fiscal year of
termination. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Tax
Considerations</EM> </STRONG></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 162(m) of the Internal
Revenue Code places limits on the deductibility of compensation in excess of $1
million paid to executive officers of publicly held companies. The Compensation
Committee does not believe that Section 162(m) has had or will have any impact
on the compensation policies followed by the Company. </P>
<P align=justify><B><I>Executive Compensation Process </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Compensation
Committee </EM></STRONG></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Compensation Committee
oversees and approves all compensation and awards made to the President. The
Compensation Committee reviews the performance and compensation of the
President, without his participation, and establishes his compensation
accordingly, with consultation from others when appropriate. For the additional
executive officers, at this time consisting of the Senior Managing Director of
Equity Partners, and the two Managing Partners of HGP, the
Chairman of the Board reviews performance and determines the amount of any bonus
to be awarded. </P>
<P align=center>29 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_30></A>
<P align=justify><B>Executive and Director Compensation &#150; Tabular Disclosure
</B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Please note that all amounts
reported in the tables below, and the accompanying notes, are in dollars,
rounded to the nearest dollar. </I></P>
<P align=justify><B><I>Summary Compensation Table </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth
the aggregate compensation for services rendered during the fiscal years ended
December 31, 2013 and 2012 by our named executive officers. As discussed below
and in Item 13, certain employees of Counsel provide services to HGI, and
compensation for those services is provided and paid for under the terms and
provisions of management services agreements entered into between Counsel and
HGI.</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=center nowrap><B>Name and</B> </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD width="9%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="9%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="9%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="9%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="9%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="9%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="9%" align=center nowrap>&nbsp; </TD>
  <TD align=center width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center nowrap><B>Principal</B> </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD width="9%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="9%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="9%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="9%" align=center nowrap><B>Stock</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="9%" align=center nowrap><B>Option</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="9%" align=center nowrap><B>All Other</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="9%" align=center nowrap>&nbsp; </TD>
  <TD align=center width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD
      align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Position</B><B><SUP>1</SUP></B> </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD
      width="9%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Year</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
      width="9%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Salary</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
      width="9%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Bonus</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
      width="9%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Awards</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
      width="9%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Awards </B><B><SUP>3</SUP></B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid" >&nbsp;</TD>
    <TD width="9%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Compensation</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
      width="9%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Total</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Allan Silber </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">2013 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >$</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&nbsp;137,500 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >$</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&nbsp;&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >$</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&nbsp;&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >$</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&nbsp;&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >$</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&nbsp;&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >$</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&nbsp;137,500 </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Chairman of the </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Board and </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">2012 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">137,500 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">137,500 </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">President </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR>
    <TD nowrap>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Ross Dove </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">2013 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">300,000 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">14,008 <SUP>2</SUP> </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">314,008 </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Managing Partner, </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">2012 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">242,304 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">13,933 <SUP>2</SUP> </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">256,237 </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Heritage Global </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Partners </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR>
    <TD nowrap>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Kirk Dove </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">2013 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">300,000 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">300,000 </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Managing Partner, </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">2012 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">242,304 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">15,924 <SUP>2</SUP> </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">258,228 </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Heritage Global </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Partners </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR>
    <TD nowrap>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Kenneth Mann </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">2013 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">375,000 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">151,925 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">111,097 <SUP>3</SUP> </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">638,022 </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Senior Managing </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">2012 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">375,000 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">187,500 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">562,500 </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Director, Equity </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Partners </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=left bgcolor="#E6EFFF">&nbsp; </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR>
    <TD nowrap>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Jonathan Reich </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">2013 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">250,000 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">84,750 <SUP>4</SUP> </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">334,750 </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Former Co-CEO </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">2012 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">500,000 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">146,250 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">526,688 <SUP>5</SUP> </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">12,000 <SUP>2</SUP> </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">1,184,938 </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR>
    <TD nowrap>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="9%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Adam Reich </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">2013 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">250,000 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">84,750 <SUP>4</SUP> </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">334,750 </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left nowrap bgcolor="#E6EFFF">Former Co-CEO </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF"  >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">2012 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">500,000 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">146,250 </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">526,688 <SUP>5</SUP> </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">&#151; </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">12,000 <SUP>2</SUP> </TD>
    <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="9%" align=right bgcolor="#E6EFFF">1,184,938 </TD>
  <TD width="2%" align=left bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR></TABLE>
<blockquote>
  <blockquote>
    <blockquote>
      <p align="justify"><SUP>1</SUP> No disclosure is provided with respect to the
        Company&#146;s CFO, Mr. Weintraub, as his services are covered under the terms of the
        Management Services Agreement referenced above, and no compensation is paid
        directly by the Company. The Messrs. Reich ceased to be employed by the Company
        effective June 30, 2013. </p>
      <p align="justify"><SUP>2</SUP> This amount represents an automobile
        allowance.</p>
      <p align="justify"><SUP>3</SUP> See &#147;Grants of Plan-Based Awards&#148;, below, for
        details regarding the assumptions made in the valuation of these option
        awards.</p>
      <p align="justify"><SUP>4</SUP> This amount represents $78,750 as a gross-up for
        payment of taxes and $6,000 as payment of an automobile allowance. </p>
      <p align="justify"><SUP>5</SUP> This amount represents 400,000 shares of common
        stock of the Company with a value of $1.31672 per share, issued in exchange for
        an intellectual property license. </p>
    </blockquote>
  </blockquote>
</blockquote>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Allan Silber, the President of
HGI, is an employee of Counsel. As President of HGI, he is entitled to an annual
salary of $137,500, plus a discretionary bonus of up to 100% of the base salary.</P>
<P align=center>30 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_31></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ken Mann, Senior Managing
Director, Distressed M&amp;A, Equity Partners HG LLC is entitled to an annual
salary of $375,000. He is also entitled to a variable annual bonus based on the
profitability of Equity Partners HG LLC. The bonus is calculated as 80% of the
amount by which Equity Partners HG LLC&#146;s earnings exceed $200,000, to a maximum
of $187,500 (50% of Mr. Mann&#146;s annual salary). </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Messrs. Dove, the Managing
Partners of HGP, are each entitled to an annual salary of $300,000 per year,
plus a discretionary bonus of up to 50% of the base salary. Their employment
agreements, which commenced on February 29, 2012, provide for a term of five
years, with automatic annual renewals thereafter. Upon termination of employment
by the Company without cause, the Managing Partners are entitled to twelve
months base salary and a pro rata share of the bonus payable in the fiscal year
of termination based on the termination date (provided the Managing Partner has
met as of the termination date the performance criteria established with respect
to the bonus for the fiscal year in which the termination occurs). </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Messrs. Reich, the former
Co-CEOs, who departed the Company effective June 30, 2013, were each entitled to
an annual salary of $500,000 per year. Under the terms of their employment
agreements, no bonus or termination amounts were payable upon the cessation of
their employment with the Company. </P>
<P align=justify><B><I>Grants of Stock Awards </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On August 10, 2012, 400,000
common shares of the Company, valued at $1.31672 per share, were granted to each
of the Messrs. Reich. The shares were issued in return for intellectual property
licensing agreements with each of the Messrs. Reich. These shares were returned
on July 26, 2013 in connection with the resignation of the Messrs. Reich and
were cancelled by the Company. </P>
<P align=justify><B><I>Grants of Plan-Based Awards </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On March 11, 2013, 150,000
options, having an exercise price of $1.00 and a fair value of $0.74, were
granted to Mr. Mann. These options are part of the 2003 Stock Options and
Appreciation Rights Plan. The inputs to the Black-Scholes Option Pricing Model
were an expected volatility of 125%, a risk-free interest rate of 0.40%, an
expected term of 4.75 years, and an expected dividend yield of zero.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On February 12, 2012, 312,500
options, having an exercise price of $2.00 and a fair value of $1.81, were
granted to each of the Messrs. Dove. These options were issued as part of the
consideration for the acquisition of HGP. The inputs to the Black-Scholes Option
Pricing Model were an expected volatility of 133%, a risk-free interest rate of
0.36%, an expected term of 4.75 years, and an expected dividend yield of zero.
</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On June 23, 2011, 200,000
options, having an exercise price of $1.83 and a fair value of $2.00, were
acquired by a corporation solely owned by Mr. Mann as part of the consideration
for the acquisition of Equity Partners. The inputs to the Black-Scholes Option
Pricing Model were an expected volatility of 323%, a risk-free interest rate of
0.94%, an expected term of 4.75 years, and an expected dividend yield of zero.
</P>
<P align=justify><B><I>Outstanding Equity Awards at Fiscal Year-End </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth
the detail of outstanding equity awards, as regards exercisable and
unexercisable options, at December 31, 2013. </P>
<DIV>
<TABLE width="80%" border=0 align="center" cellPadding=0
cellSpacing=0
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; ">

  <TR vAlign=top>
    <TD align=center>&nbsp; </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD width="18%" align=center nowrap><B>Number of</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD width="18%" align=center nowrap><B>Number of</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD width="18%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD width="18%" align=center nowrap>&nbsp; </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center>&nbsp; </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD width="18%" align=center nowrap><B>Securities</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD width="18%" align=center nowrap><B>Securities</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD width="18%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD width="18%" align=center nowrap>&nbsp; </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center>&nbsp; </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD width="18%" align=center nowrap><B>Underlying</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD width="18%" align=center nowrap><B>Underlying</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD width="18%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD width="18%" align=center nowrap>&nbsp; </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center>&nbsp; </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD width="18%" align=center nowrap><B>Unexercised</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD width="18%" align=center nowrap><B>Unexercised</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD width="18%" align=center nowrap><B>Option</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD width="18%" align=center nowrap>&nbsp; </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center>&nbsp; </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD width="18%" align=center nowrap><B>Options:</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD width="18%" align=center nowrap><B>Options:</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD width="18%" align=center nowrap><B>Exercise</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD width="18%" align=center nowrap><B>Option Expiration</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><B>Name</B> </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD
      width="18%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Exercisable</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD
      width="18%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Unexercisable</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD
      width="18%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Price($/Sh)</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD
      width="18%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Date</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Allan Silber </TD>
    <TD align=center width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=center width="18%" bgColor=#e6efff>125,000<SUP>(1)</SUP> </TD>
    <TD align=center width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=center width="18%" bgColor=#e6efff>125,000<SUP>(1)</SUP> </TD>
    <TD align=center width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=center width="18%" bgColor=#e6efff>1.974 </TD>
    <TD align=center width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=center width="18%" bgColor=#e6efff>June 29, 2018 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Kenneth Mann </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD align=center width="18%">200,000<SUP>(2)</SUP> </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD align=center width="18%">&#151; </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD align=center width="18%">1.83 </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD align=center width="18%">June 23, 2018 </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Kenneth Mann </TD>
    <TD align=center width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=center width="18%" bgColor=#e6efff>&#151; </TD>
    <TD align=center width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=center width="18%" bgColor=#e6efff>150,000<SUP>(3)</SUP> </TD>
    <TD align=center width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=center width="18%" bgColor=#e6efff>1.00 </TD>
    <TD align=center width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=center width="18%" bgColor=#e6efff>March 11, 2020 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Ross Dove </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD align=center width="18%">78,125<SUP>(4)</SUP> </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD align=center width="18%">234,375<SUP>(4)</SUP> </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD align=center width="18%">2.00 </TD>
    <TD align=center width="2%"  >&nbsp;</TD>
    <TD align=center width="18%">February 28, 2019 </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Kirk Dove </TD>
    <TD align=center width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=center width="18%" bgColor=#e6efff>78,125<SUP>(4)</SUP> </TD>
    <TD align=center width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=center width="18%" bgColor=#e6efff>234,375<SUP>(4)</SUP> </TD>
    <TD align=center width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=center width="18%" bgColor=#e6efff>2.00 </TD>
    <TD align=center width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=center width="18%" bgColor=#e6efff>February 28, 2019
  </TD></TR></TABLE></DIV>
<P align=center>31 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_32></A>
<blockquote>
  <blockquote>
    <blockquote>
      <p align="justify"><SUP>1</SUP> The options vest 25% annually beginning on the
        first anniversary of the grant date, which was June 29, 2011. </p>
      <p align="justify"><SUP>2</SUP> These options were part of the consideration paid
        to acquire Equity Partners on June 23, 2011, and vested immediately. </p>
      <p align="justify"><SUP>3</SUP> The options vest 25% annually beginning on the
        first anniversary of the grant date, which was March 11, 2013. </p>
      <p align="justify"><SUP>4</SUP> The options vest 25% annually beginning on the
        first anniversary of the grant date, which was February 29, 2012. </p>
    </blockquote>
  </blockquote>
</blockquote>
<P align=justify>There were no adjustments or changes in the terms of any of the
Company&#146;s equity awards in 2013. </P>
<P align=justify><B><I>Compensation of Directors </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth
the aggregate compensation for services rendered during the fiscal year ended
December 31, 2013 by each person serving as a director. </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="70%" border=0>

  <TR vAlign=top>
    <TD align=left valign="bottom" style="BORDER-BOTTOM: #000000 1px solid"><B>Name</B> </TD>
    <TD width="2%" align=center valign="bottom"  >&nbsp;</TD>
    <TD
      width="23%" align=center valign="bottom" nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Fees Earned or <br>
      Paid in Cash</B> </TD>
    <TD width="2%" align=center valign="bottom" nowrap  >&nbsp;</TD>
    <TD
      width="23%" align=center valign="bottom" nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Option Awards</B><B><SUP>1</SUP></B> </TD>
    <TD width="2%" align=center valign="bottom" nowrap  >&nbsp;</TD>
    <TD
      width="23%" align=center valign="bottom" nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Total</B> </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left nowrap bgColor=#e6efff>Henry Y.L. Toh </TD>
    <TD align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=right width="23%" bgColor=#e6efff>$ 44,000 </TD>
    <TD align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=right width="23%" bgColor=#e6efff>$ 8,249 </TD>
    <TD align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=right width="23%" bgColor=#e6efff>$ 52,249 </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>Hal B. Heaton </TD>
    <TD align=right width="2%"  >&nbsp;</TD>
    <TD align=right width="23%">37,000 </TD>
    <TD align=right width="2%"  >&nbsp;</TD>
    <TD align=right width="23%">8,249 </TD>
    <TD align=right width="2%"  >&nbsp;</TD>
    <TD align=right width="23%">45,249 </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap bgColor=#e6efff>Samuel L. Shimer </TD>
    <TD align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=right width="23%" bgColor=#e6efff>26,000 </TD>
    <TD align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=right width="23%" bgColor=#e6efff>8,249 </TD>
    <TD align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=right width="23%" bgColor=#e6efff>34,249 </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>David L. Turock </TD>
    <TD align=right width="2%"  >&nbsp;</TD>
    <TD align=right width="23%">26,000 </TD>
    <TD align=right width="2%"  >&nbsp;</TD>
    <TD align=right width="23%">8,249 </TD>
    <TD align=right width="2%"  >&nbsp;</TD>
    <TD align=right width="23%">34,249 </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap bgColor=#e6efff>J. Brendan Ryan </TD>
    <TD align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=right width="23%" bgColor=#e6efff>26,000 </TD>
    <TD align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=right width="23%" bgColor=#e6efff>8,249 </TD>
    <TD align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD align=right width="23%" bgColor=#e6efff>34,249
</TD></TR></TABLE>
<br>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="70%" border=0>
  <tr>
    <td><p align="justify"><SUP>1</SUP> The value included in this column represents the
              grant date fair value of the option award computed in accordance with FASB ASC
              Topic 718. The aggregate number of shares underlying stock options outstanding
              at fiscal year-end for each of the directors listed in the table was as follows:
              Mr. Toh &#151; 70,000; Dr. Heaton &#151; 70,000; Mr. Shimer &#151; 70,000; Mr. Turock &#151; 60,000;
              Mr. Ryan &#151; 20,000. </p></td>
  </tr>
</table>
</DIV>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each director who is not employed
  by HGI or by Counsel receives a $20,000 per year cash retainer, $1,000 per
  meeting attended in person or by telephone, and an annual grant of stock options
  to purchase 10,000 shares of common stock, which is awarded on March 31 or the
  next business day. In addition, the Chairman of the Audit Committee receives a
  cash retainer of $10,000 per year, Audit Committee members who are not the chair
  receive a cash retainer of $5,000 per year, and other committee chairpersons
  receive an annual cash retainer of $2,000 per year. The directors are also
  eligible to receive options under our stock option plans at the discretion of
the Board. No discretionary stock options were awarded during 2013 or 2012. </P>
<P align=justify><B>Stock Option Plans</B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At December 31, 2013, the Company
had six stock-based employee compensation plans, which are described in Note 14
of the audited consolidated financial statements included in Item 15 of this
Report.</P>
<P align=center>32 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_33></A>
<P align=justify><B>Item 12. Security Ownership of Certain Beneficial Owners and
Management and</B> <B>Related Stockholder Matters. </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table sets forth
information regarding the ownership of our common stock as of March 19, 2014 by:
(i) each director; (ii) each of the Named Executive Officers in the Summary
Compensation Table; (iii) all executive officers and directors of the Company as
a group; and (iv) all those known by us to be beneficial owners of more than
five percent of our common stock. As of March 19, 2014, there are 28,167,408
shares of common stock and 575 shares of Series N Preferred stock issued and
outstanding. Each share of Series N Preferred Stock is entitled to 40 votes.
</P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="70%" border=0>

  <TR vAlign=top>
    <TD align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><BR>
      <B>Name and
      Address of</B> <BR><B>Beneficial Owner (1)</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD
      width="30%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Number of Shares</B> <BR>
      <B>Beneficially Owned</B>
      <BR><B>(2)</B> </TD>
    <TD width="2%" align=center nowrap  >&nbsp;</TD>
    <TD
      width="30%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Percentage</B> <BR>
      <B>of Common Stock</B>
      <BR><B>Beneficially Owned</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap bgColor=#e6efff>Allan C. Silber </TD>
    <TD align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD vAlign=center align=right width="30%" bgColor=#e6efff>156,168 (3) </TD>
    <TD vAlign=center align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD vAlign=center align=center width="30%" bgColor=#e6efff>&nbsp;&nbsp; *%
    </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>Ross Dove </TD>
    <TD align=right width="2%"  >&nbsp;</TD>
    <TD vAlign=center align=right width="30%">656,250 (4) </TD>
    <TD vAlign=center align=right width="2%"
    >&nbsp;</TD>
    <TD vAlign=center align=center width="30%">2.3% </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap bgColor=#e6efff>Kirk Dove </TD>
    <TD align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD vAlign=center align=right width="30%" bgColor=#e6efff>656,250 (4) </TD>
    <TD vAlign=center align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD vAlign=center align=center width="30%" bgColor=#e6efff>2.3% </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>Kenneth Mann </TD>
    <TD align=right width="2%"  >&nbsp;</TD>
    <TD vAlign=center align=right width="30%">319,467 (5) </TD>
    <TD vAlign=center align=right width="2%"
    >&nbsp;</TD>
    <TD vAlign=center align=center width="30%">1.1% </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap bgColor=#e6efff>Hal B. Heaton </TD>
    <TD align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD vAlign=center align=right width="30%" bgColor=#e6efff>86,750 (6) </TD>
    <TD vAlign=center align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD vAlign=center align=center width="30%" bgColor=#e6efff>&nbsp;&nbsp; *%
    </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>Henry Y.L. Toh </TD>
    <TD align=right width="2%"  >&nbsp;</TD>
    <TD vAlign=center align=right width="30%">85,000 (6) </TD>
    <TD vAlign=center align=right width="2%"
    >&nbsp;</TD>
    <TD vAlign=center align=center width="30%">&nbsp;&nbsp; *% </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap bgColor=#e6efff>Samuel L. Shimer </TD>
    <TD align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD vAlign=center align=right width="30%" bgColor=#e6efff>68,803 (6) </TD>
    <TD vAlign=center align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD vAlign=center align=center width="30%" bgColor=#e6efff>&nbsp;&nbsp; *%
    </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>David L. Turock </TD>
    <TD align=right width="2%"  >&nbsp;</TD>
    <TD vAlign=center align=right width="30%">45,000 (7) </TD>
    <TD vAlign=center align=right width="2%"
    >&nbsp;</TD>
    <TD vAlign=center align=center width="30%">&nbsp;&nbsp; *% </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap bgColor=#e6efff>J. Brendan Ryan </TD>
    <TD align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD vAlign=center align=right width="30%" bgColor=#e6efff>7,500 (7) </TD>
    <TD vAlign=center align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD vAlign=center align=center width="30%" bgColor=#e6efff>&nbsp;&nbsp; *%
    </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>Adam M. Reich </TD>
    <TD align=right width="2%"  >&nbsp;</TD>
    <TD vAlign=center align=right width="30%">1,621,000 (8) </TD>
    <TD vAlign=center align=right width="2%"
    >&nbsp;</TD>
    <TD vAlign=center align=center width="30%">5.6% </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap bgColor=#e6efff>Jonathan S. Reich </TD>
    <TD align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD vAlign=center align=right width="30%" bgColor=#e6efff>1,621,000 (8)
</TD>
    <TD vAlign=center align=right width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD vAlign=center align=center width="30%" bgColor=#e6efff>5.6% </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>Counsel Corporation and
      subsidiaries&nbsp;<BR>
      &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1 Toronto Street Suite
      700&nbsp;<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Toronto, Ontario M5C 2V6 </TD>
    <TD align=left width="2%"  ></TD>
    <TD vAlign=center align=right
      width="30%">20,644,481&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=center align=left width="2%"  ></TD>
    <TD vAlign=center align=center width="30%">71.0%&nbsp;&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap bgColor=#e6efff>All Executive Officers and Directors as
      a&nbsp;<BR>
      &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Group (9 people) </TD>
    <TD align=center width="2%"  bgColor=#e6efff
></TD>
    <TD vAlign=center align=right width="30%"
      bgColor=#e6efff>2,081,188&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=center align=right width="2%"  bgColor=#e6efff
    ></TD>
    <TD vAlign=center align=center width="30%" bgColor=#e6efff>7.2%
  </TD></TR></TABLE><BR></DIV>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD vAlign=top width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%" >*</TD>
    <TD >Indicates less than one percent. </TD></TR>
  <TR>
    <TD vAlign=top width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%" >&nbsp;</TD>
    <TD >&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(1) </TD>
    <TD>
      <P align=justify>Unless otherwise noted, all listed shares of common stock
      are owned of record by each person or entity named as beneficial owner and
      that person or entity has sole voting and dispositive power with respect
      to the shares of common stock owned by each of them. All addresses are c/o
      Heritage Global Inc. unless otherwise indicated.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(2) </TD>
    <TD>
      <P align=justify>As to each person or entity named as beneficial owners,
      that person&#146;s or entity&#146;s percentage of ownership is determined based on
      the assumption that any options or convertible securities held by such
      person or entity which are exercisable or convertible within 60 days have
      been exercised or converted, as the case may be.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(3) </TD>
    <TD>
      <P align=justify>Includes 125,000 shares of common stock issuable pursuant
      to options. Mr. Silber is Chairman, Chief Executive Officer and President
      of Counsel, and a beneficial owner of approximately 9,515,776 shares or
      9.5% of the outstanding common stock of Counsel. Mr. Silber disclaims
      beneficial ownership of the shares of HGI&#146;s common stock beneficially
      owned by Counsel.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(4) </TD>
    <TD>
      <P align=justify>Includes 156,250 shares of common stock issuable pursuant
      to options. Mr. Dove&#146;s address is c/o Heritage Global Partners,
  Inc.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(5) </TD>
    <TD>
      <P align=justify>Includes 237,500 shares of common stock issuable pursuant
      to options. Mr. Mann&#146;s address is c/o Equity Partners HG LLC.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(6) </TD>
    <TD>
      <P align=justify>Includes 45,000 shares of common stock issuable pursuant
      to options.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(7) </TD>
    <TD>
      <P align=justify>Represents shares of common stock issuable pursuant to
      options.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(8) </TD>
    <TD>
      <P align=justify>Mr. Reich is a former Co-CEO of the Company. Mr. Reich&#146;s
      address is c/o Reich Brothers Holdings, LLC.</P></TD></TR></TABLE>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There are no arrangements, known
to the Company, including any pledge by any person of securities of the
registrant or any of its parents, the operation of which may at a subsequent
date result in a change of control of the registrant. </P>
<P align=center>33 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_34></A>
<P align=justify><B>Item 13. Certain Relationships and Related Transactions, and
Director Independence.</B> </P>
<P align=justify><B>Transactions with Management and Others</B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See Item 7 hereof for discussion
of the Company&#146;s ownership and control by Counsel, its majority owner and parent
since 2001. See Item 11 hereof for descriptions of the terms of employment,
consulting and other agreements between the Company and certain officers,
directors and other related parties. </P>
<P align=justify><B>Transactions with Counsel</B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Collateralized Loan
Agreement</EM></STRONG>&nbsp;<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the normal
course of operations, the Company has received advances from Counsel under an
existing loan facility (the &#147;Counsel Loan&#148;). The Counsel Loan, which was
originally entered into during the fourth quarter of 2003, accrues interest at
10% per annum compounded quarterly from the date funds are advanced, and is due
on demand. The Counsel Loan is secured by the assets of the Company. At December
31, 2013 the Company had a balance of $2,550 owing to Counsel under the Counsel
Loan, compared to having a non-interest bearing receivable from Counsel at
December 31, 2012. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Counsel Services
Provided to
Company&nbsp;<BR></EM></STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Beginning in
December 2004, HGI and Counsel have entered into successive annual management
services agreements (collectively, the &#147;Agreement&#148;). Under the terms of the
Agreement, HGI has agreed to pay Counsel for ongoing services provided to HGI by
Counsel personnel. These services include preparation of the Company&#146;s financial
statements and regulatory filings, taxation matters, stock-based compensation
administration, Board administration, patent portfolio administration and
litigation matters. The Counsel employees providing the services are: 1) its
Executive Vice President, Secretary and Chief Financial Officer, 2) its Tax
Manager, 3) an Accounting Manager, and 4) its Accounts Payable Clerk. These
employees have the same or similar positions with HGI, but none of them have
received compensation from HGI. Rather, Counsel has allocated to HGI a
percentage, based on time incurred, of the employees&#146; base compensation paid by
Counsel. Beginning in the first quarter of 2011, additional amounts were charged
to the Company for Counsel services relating to the operations of the Company&#146;s
asset liquidation business. The amounts due under the Agreement are payable
within 30 days following the respective year end, subject to applicable
restrictions. Any unpaid amounts bear interest at 10% per annum commencing on
the day after such year end. The total amounts charged were $434 and $435 in
2013 and 2012, respectively. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In conjunction with Counsel&#146;s
pending April 30, 2014 distribution of its majority interest in the Company to
Counsel shareholders as a dividend in kind, the Company and Counsel have agreed
to enter into a replacement management services agreement (the &#147;Services
Agreement&#148;). Under the terms of the agreement, Counsel will remain as external
manager and will continue to provide the same services, at similar rates.
Payment will be due within thirty days following the end of each quarter. Unpaid
balances will accrue interest at a rate per annum equal to the lesser of the
then current rate announced from time to time by the Wall Street Journal as the
&#147;prime rate&#148;, plus two percent (2%), or the maximum rate allowable by law. The
Services Agreement has an initial term of one year, which renews automatically
for successive one-year terms unless notice by either party is given within
ninety days before the expiration. The Services Agreement may be terminated at
any time upon mutual agreement of the Company and Counsel. The Company is
currently considering the internalization of its management in the future, but
expects that it will continue to avail itself of the services provided under the
Services Agreeement until such time. </P>
<P align=justify><B>Transactions with Other Related Parties </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On August 10, 2012, the Company
entered into intellectual property licensing agreements with each of the
Company&#146;s Co-CEOs. In return for an exclusive, perpetual license to use his name
in connection with the Company and its affiliates, each Co-CEO was issued
400,000 shares of common stock of the Company, valued at $1.31672 per share,
resulting in a total transaction value of $1,054. The Co-CEOs departed the
Company on June 30, 2013, and on July 26, 2013 they returned the common shares
in order to re-acquire the licensing agreements. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company, beginning in 2009,
leased office space in White Plains, NY and Los Angeles, CA as part of the
operations of HG LLC. Both premises are owned by entities that are controlled by
a former Co-CEO of HG LLC and the Company. In connection with the departure of
the Co-CEOs, these lease agreements were terminated, without penalty, effective
June 30, 2013. The total lease amounts paid were $78 and $152 in 2013 and 2012,
respectively. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Additionally, the Company leases
office space in Foster City, CA as part of the operations of HGP. The premises
are owned by an entity that is jointly controlled by the former owners of HGP.
The total amounts paid were $228 and $130 in 2013 and 2012, respectively. </P>
<P align=center>34 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_35></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As part of the acquisition of HGP
during the first quarter of 2012, the Company issued Promissory Notes totaling
$1,000 to HGP&#146;s two former owners, partially offset by $151 of accounts receivable
from the former owners. During the third quarter of 2012, the Promissory Notes
were repaid in full, and the accounts receivable were collected. </P>
<P align=justify><B>Director Independence</B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our securities are quoted on the
OTC market. Our Board applies &#147;independence&#148; requirements and standards under
the Nasdaq Marketplace Rules. Pursuant to the requirements, the Board
periodically undertakes a review of director independence. During this review,
the Board considers transactions and relationships between each director or any
member of his or her immediate family and HGI and its subsidiaries and
affiliates. The purpose of this review is to determine whether any such
relationships or transactions exist that are inconsistent with a determination
that the director is independent. As a result of this review in 2013, the Board
affirmatively determined that during 2013 Messrs. Toh, Heaton, Ryan, Shimer and
Turock were deemed &#147;independent&#148; as defined under the Nasdaq Marketplace Rules.
The Board further determined that each of the foregoing directors met the
independence and other requirements, including the Audit Committee membership
independence requirements, needed to serve on the Board committees for which
they serve. </P>
<P align=justify><B>Item 14. Principal Accountant Fees and Services. </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fees paid or expected to be paid
to Deloitte LLP (&#147;Deloitte&#148;), our independent registered  Public Accounting
Firm for
the fiscal periods ended December 31, 2013 and 2012, are set forth below.</P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="50%" border=0>

  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD colspan="4" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Year Ended December 31,</B> </TD>
    <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="22%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="22%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD
      width="22%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>2013</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
      width="22%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Audit fees </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="22%" bgColor=#e6efff>&nbsp;129 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="22%" bgColor=#e6efff>&nbsp;143 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Audit-related fees </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="22%">&#151; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="22%">11 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Tax fees </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="22%" bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="22%" bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >All other fees </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="22%">&#151; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="22%">&#151; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="22%"
    bgColor=#e6efff>&nbsp;129 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="22%"
    bgColor=#e6efff>&nbsp;154 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
</DIV>
<P align=justify><B><I>Audit Fees</I></B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Audit fees are for professional
services for the audit of our annual financial statements, the reviews of the
financial statements included in our Quarterly Reports on Form 10-Q, and
services in connection with our statutory and regulatory filings. </P>
<P align=justify><B><I>Audit-Related Fees</I></B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Audit related fees are for
assurance and related services that are reasonably related to the audit and
reviews of our financial statements, exclusive of the fees disclosed as Audit
Fees above. These fees include benefit plan audits and accounting consultations.
</P>
<P align=justify><B><I>Tax Fees</I></B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tax fees are for services related
to tax compliance, consulting and planning services and include preparation of
tax returns, review of restrictions on net operating loss carryforwards and
other general tax services. For 2012 and 2013, these services were provided by
an independent registered public accountant, rather than Deloitte. </P>
<P align=justify><B><I>All Other Fees</I></B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We did not incur fees for any
services, other than the fees disclosed above relating to audit, audit-related
and tax services, rendered during the years ended December 31, 2012 and 2013.
</P>
<P align=justify><B>Audit and Non-Audit Service Pre-Approval Policy </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance with the
requirements of the Sarbanes-Oxley Act of 2002 and the rules and regulations
promulgated thereunder, the Audit Committee has adopted an informal approval
policy to pre-approve services performed by the independent registered public
accounting firm. All proposals for services to be provided by the independent
registered public accounting firm, which must include a detailed description of
the services to be rendered and the amount of corresponding fees, are submitted
to the Chairman of the Audit Committee and the Chief Financial Officer. The
Chief Financial Officer authorizes services that have been pre-approved by the
Audit Committee. If there is any question as to whether a proposed
service fits within a pre-approved service, the Audit Committee chair is
consulted for a determination. The Chief Financial Officer submits requests or
applications to provide services that have not been pre-approved by the Audit
Committee, which must include an affirmation by the Chief Financial Officer and
the independent registered public accounting firm that the request or
application is consistent with the SEC&#146;s rules on auditor independence, to the
Audit Committee (or its Chairman or any of its other members pursuant to
delegated authority) for approval. </P>
<P align=center>35 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_36></A>
<P align=justify><I>Audit Services. </I>Audit services include the annual
financial statement audit (including quarterly reviews) and other procedures
required to be performed by the independent registered public accounting firm to
be able to form an opinion on our financial statements. The Audit Committee
pre-approves specified annual audit services engagement terms and fees and other
specified audit fees. All other audit services must be specifically pre-approved
by the Audit Committee. The Audit Committee monitors the audit services
engagement and may approve, if necessary, any changes in terms, conditions and
fees resulting from changes in audit scope or other items. </P>
<P align=justify><I>Audit-Related Services. </I>Audit-related services are
assurance and related services that are reasonably related to the performance of
the audit or review of our financial statements which historically have been
provided to us by the independent registered public accounting firm and are
consistent with the SEC&#146;s rules on auditor independence. The Audit Committee
pre-approves specified audit-related services within pre-approved fee levels.
All other audit-related services must be pre-approved by the Audit Committee.
</P>
<P align=justify><I>Tax Services. </I>The Audit Committee pre-approves specified
tax services that the Audit Committee believes would not impair the independence
of the independent registered public accounting firm and that are consistent
with SEC rules and guidance. All other tax services must be specifically
approved by the Audit Committee. </P>
<P align=justify><I>All Other Services. </I>Other services are services provided
by the independent registered public accounting firm that do not fall within the
established audit, audit-related and tax services categories. The Audit
Committee pre-approves specified other services that do not fall within any of
the specified prohibited categories of services. </P>
<P align=center>36 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_37></A>
<P align=center><B>PART IV</B> </P>
<P align=justify><B>Item 15. Exhibits and Financial Statement Schedules</B> </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD width="5%"  >&nbsp;</TD>
    <TD vAlign=top width="5%">(a) </TD>
    <TD colSpan=2>
      <P align=justify>The following financial statements and those financial
      statement schedules required by Item 8 hereof are filed as part of this
      Report:</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD vAlign=top width="5%">1. </TD>
    <TD>
      <P align=justify>Financial Statements:</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD width="5%"></TD>
    <TD>
  <P align=justify>Report of Independent Registered  Public Accounting Firm</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>Consolidated Balance Sheets as of December 31, 2013 and
      2012</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>Consolidated Statements of Operations for the years ended
      December 31, 2013 and 2012</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>Consolidated Statement of Changes in Stockholders&#146; Equity
      for the years ended December 31, 2013 and 2012</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>Consolidated Statements of Cash Flows for the years ended
      December 31, 2013 and 2012</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>Notes to Consolidated Financial Statements</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD vAlign=top width="5%">2. </TD>
    <TD>
      <P align=justify>Financial Statement Schedule:</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>Schedule II &#150; Valuation and Qualifying Accounts</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%"></TD>
    <TD width="5%"></TD>
    <TD>
      <P align=justify>All other schedules are omitted because of the absence of
      conditions under which they are required or because the required
      information is presented in the Financial Statements or Notes
    thereto.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(b) </TD>
    <TD colSpan=2>
      <P align=justify>The following exhibits are filed as part of this
      Report:</P></TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><B>Exhibit
      Number</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="83%"
    ><B>Title of Exhibit</B> </TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="83%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>3.1(i) </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=center width="83%" bgColor=#eeeeee >
      <P align=justify>Amended and Restated Articles of Incorporation. (1)
    </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=center width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>3.2(ii) </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=center width="83%" bgColor=#eeeeee >
      <P align=justify>Bylaws as amended (2) </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=center width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>3.2(iii) </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=center width="83%" bgColor=#eeeeee >
      <P align=justify>Articles of Amendment to the Amended and Restated
      Articles of Incorporation (10) </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=center width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.1* </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=center width="83%" bgColor=#eeeeee >
      <P align=justify>1997 Recruitment Stock Option Plan. (3) </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=center width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.2* </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=center width="83%" bgColor=#eeeeee >
      <P align=justify>2001 Stock Option and Appreciation Rights Plan. (4)
    </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=center width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.2.1* </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=center width="83%" bgColor=#eeeeee >
      <P align=justify>2003 Stock Option and Appreciation Rights Plan. (5)
    </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=center width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.3* </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=center width="83%" bgColor=#eeeeee >
      <P align=justify>2010 Non-Qualified Stock Option Plan (11) </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=center width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.4* </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=center width="83%" bgColor=#eeeeee >
      <P align=justify>Counsel Management Agreement. (7) </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=center width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.5 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=center width="83%" bgColor=#eeeeee >
      <P align=justify>Stipulation of Dismissal with Prejudice dated as of March
      12, 2009. (8) </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=center width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.6 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=center width="83%" bgColor=#eeeeee >
      <P align=justify>Loan and Security Agreement between Israel Discount Bank
      of New York (as Agent) and Counsel RB Capital LLC, dated as of June 2,
      2009. (9) </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=center width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.7 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=center width="83%" bgColor=#eeeeee >
      <P align=justify>Sixth Amendment to Loan Agreement between C2 Global
      Technologies Inc. and Counsel Corporation dated January 26, 2004, dated as
      of May 5, 2009. (9) </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=center width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.8 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=center width="83%" bgColor=#eeeeee >
      <P align=justify>LLC Interest Purchase Agreement between C2 Global
      Technologies Inc. and Kind Chin Associates, LLC, dated as of December 10,
      2010. (12) </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=center width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.9 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=center width="83%" bgColor=#eeeeee >
      <P align=justify>LLC Interest Purchase Agreement between C2 Global
      Technologies Inc. and Forsons Equity, LLC, dated as of December 10, 2010.
      (12) </P></TD></TR></TABLE>
<P align=center>37 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_38></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><B>Exhibit
      Number</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="83%"
    ><B>Title of Exhibit</B> </TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="83%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.10* </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify>Employment Agreement between C2 Global Technologies Inc.
      and Jonathan Reich, dated as of January 19, 2011. (11) </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.11* </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify>Employment Agreement between C2 Global Technologies Inc.
      and Adam Reich, dated as of January 19, 2011. (11) </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.12* </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify>Form of Option Grant for Options Granted Under 2010
      Non-Qualified Stock Option Plan. (14) </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.13 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify>Share Purchase Agreement between Counsel RB Capital Inc.
  and Werklund Capital Corporation, dated as of March 15, 2011. (13)  </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.14 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify>Asset Purchase Agreement among EP USA, LLC (as Company),
      Equity Partners, Inc. of Maryland, The Rexford Company, LLC and Cross
      Concepts, LLC (as Sellers) and Equity Partners CRB LLC (as Buyer), dated
      June 23, 2011. (15) </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.15 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify>Lock-Up Agreement among Counsel RB Capital Inc., Kenneth
      Mann and Equity Partners, Inc., dated June 23, 2011. (15) </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.16 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify>Share Purchase Agreement by and among Heritage Global
      Partners, Inc. as the Company; Kirk Dove and Ross Dove as Sellers; and
  Counsel RB Capital Inc. as Buyer Dated as of February 29, 2012 (16)  </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.17 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify>Mutual Separation and Transition Agreement with Adam
      Reich, effective as of June 30, 2013 (17) </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>10.18 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee></TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify>Mutual Separation and Transition Agreement with Jonathan
  Reich, effective as of June 30, 2013  (17) </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>14 </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="83%" bgColor=#eeeeee >
  <P align=justify>C2 Global Technologies Inc. Code of Conduct. (6)  </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee><a href="exhibit21.htm">21 </a></TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="83%" bgColor=#eeeeee >
  <P align=justify><a href="exhibit21.htm">List of subsidiaries. (filed herewith) </a></P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee><a href="exhibit31-1.htm">31.1 </a></TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify><a href="exhibit31-1.htm">Certification of the Principal Executive Officer pursuant
      to Rule 13a-14(a) under the Securities Exchange Act of 1934, as adopted
      pursuant to Section 302 of the Sarbanes- Oxley Act of 2002 (filed
      herewith) </a></P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee><a href="exhibit31-2.htm">31.2 </a></TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify><a href="exhibit31-2.htm">Certification of the Principal Financial Officer pursuant
      to Rule 13a-14(a) under the Securities Exchange Act of 1934, as adopted
      pursuant to Section 302 of the Sarbanes- Oxley Act of 2002 (filed
      herewith) </a></P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee><a href="exhibit32-1.htm">32.1 </a></TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify><a href="exhibit32-1.htm">Certification pursuant to 18 U.S.C. 1350 as adopted
      pursuant to Section 906 of the Sarbanes Oxley Act of 2002 (filed herewith)      </a></P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee><a href="exhibit32-2.htm">32.2 </a></TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify><a href="exhibit32-2.htm">Certification pursuant to 18 U.S.C. 1350 as adopted
      pursuant to Section 906 of the Sarbanes Oxley Act of 2002 (filed herewith)      </a></P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>101.INS </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify>XBRL Instance Document </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>101.SCH </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify>XBRL Taxonomy Extension Schema </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>101.CAL </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify>XBRL Taxonomy Extension Calculation Linkbase </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>101.DEF </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="83%" bgColor=#eeeeee >
      <P align=justify>XBRL Taxonomy Extension Definition Linkbase </P></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="83%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>101.LAB </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="83%" bgColor=#eeeeee >
<P align=justify>XBRL Taxonomy Extension Label Linkbase</P></TD></TR></TABLE>
<P align=center>38 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_39></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><B>Exhibit
      Number</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="83%"
    ><B>Title of Exhibit</B> </TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="83%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee>101.PRE </TD>
    <TD align=left width="2%"  bgColor=#eeeeee>&nbsp;</TD>
    <TD align=left width="83%" bgColor=#eeeeee >XBRL Taxonomy
      Extension Presentation Linkbase </TD></TR></TABLE>
<P align=justify>* Indicates a management contract or compensatory plan required
to be filed as an exhibit.</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD width="5%"  >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(1) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Quarterly Report on Form
      10-QSB for the quarter ended June 30, 1996, file number 0-
17973.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(2) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Quarterly Report on Form
      10-Q for the period ended September 30, 1998, file number
  0-17973.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(3) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Definitive Proxy
      Statement for the October 7, 1997 annual stockholder meeting.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(4) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Definitive Proxy
      Statement for the September 7, 2001 annual stockholder meeting.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(5) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Definitive Proxy
      Statement for the November 26, 2003 annual stockholder meeting.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(6) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Annual Report on Form
      10-K for the year ended December 31, 2003.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(7) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Current Report on Form
      8-K filed on January 6, 2005.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(8) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Annual Report on Form
      10-K for the period ended December 31, 2008.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(9) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Quarterly Report on Form
      10-Q for the period ended June 30, 2009.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(10) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Definitive Schedule 14C
      Information Statement filed on December 23, 2010.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(11) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Current Report on Form
      8-K filed on January 24, 2011.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(12) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Current Report on Form
      8-K filed on December 14, 2010.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(13) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Current Report on Form
      8-K filed on March 18, 2011.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(14) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Annual Report on Form
      10-K for the year ended December 31, 2010.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(15) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Quarterly Report on Form
      10-Q for the period ended June 30, 2011.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(16) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Current Report on Form
      8-K filed on March 6, 2012.</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(17) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Current Report on Form
      8-K filed on July 31, 2013.</P></TD></TR></TABLE>
<P align=justify>(c) Financial Statement Schedules </P>
<P align=justify>The following Schedules are included in our Financial
Statements:</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp; None. </P>
<P align=center>39 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_40></A>
<P align=center><B>SIGNATURES</B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned, hereunto duly authorized. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD width="50%" align=left nowrap>HERITAGE GLOBAL INC. </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD width="50%" align=left nowrap>(Registrant) </TD>
  </TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="50%" nowrap>&nbsp; </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>Dated: March 31, 2014 </TD>
    <TD width="50%" align=left nowrap style="BORDER-BOTTOM: #000000 1px solid">By:
      /s/ Allan C. Silber </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD width="50%" align=left nowrap>Allan C. Silber, Chairman of the Board and
      President </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD width="50%" align=left nowrap>(Principal Executive Officer) </TD>
  </TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="50%" nowrap>&nbsp; </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD width="50%" align=left nowrap style="BORDER-BOTTOM: #000000 1px solid">By:
      /s/ Stephen A. Weintraub </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD width="50%" align=left nowrap>Stephen A. Weintraub, Executive Vice President,
      Chief Financial </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD width="50%" align=left nowrap>Officer and Corporate Secretary </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD width="50%" align=left nowrap>(Principal Financial Officer and Principal
      Accounting Officer) </TD>
</TR></TABLE>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Exchange Act of 1934, this report has been
signed by the following persons on behalf of the registrant and in the
capacities and on the dates indicated. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><B>Signature</B>
    </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="40%"><B>Title</B> </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="20%"
    ><B>Date</B> </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="40%">&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="40%">&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Allan C.
      Silber </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="40%">Chairman of the Board of Directors and
      President </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >March 31, 2014 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Allan C. Silber </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="40%">Principal Executive Officer </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="40%">&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="40%">&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="40%">&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Hal B. Heaton
    </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="40%">Director </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >March 31, 2014 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Hal B. Heaton </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="40%">&nbsp; </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="40%">&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="40%">&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ J. Brendan
      Ryan </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="40%">Director </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >March 31, 2014 </TD></TR>
  <TR vAlign=top>
    <TD align=left>J. Brendan Ryan </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="40%">&nbsp; </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="40%">&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="40%">&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Samuel L.
      Shimer </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="40%">Director </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >March 31, 2014 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Samuel L. Shimer </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="40%">&nbsp; </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="40%">&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="40%">&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ Henry Y. L.
      Toh </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="40%">Director </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >March 31, 2014 </TD></TR>
  <TR vAlign=top>
    <TD align=left>Henry Y.L. Toh </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="40%">&nbsp; </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="40%">&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD width="40%">&nbsp; </TD>
    <TD width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>/s/ David L.
      Turock </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="40%">Director </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >March 31, 2014 </TD></TR>
  <TR vAlign=top>
    <TD align=left>David L. Turock </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=left width="40%">&nbsp; </TD>
    <TD align=left width="2%"  >&nbsp;</TD>
    <TD align=center width="20%" >&nbsp; </TD></TR></TABLE>
<P align=center>40 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_F1></A>
<P align=center><B>INDEX OF FINANCIAL STATEMENTS &amp; SUPPLEMENTAL SCHEDULE</B>
</P>
<P align=justify><B>Title of Document</B> </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD vAlign=bottom align=right width="15%"><B><U>Page</U></B> </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="#page_F2">Report of Independent Registered Public Accounting Firm</a></TD>
  <TD vAlign=bottom align=right width="15%" bgColor=#eeeeee><a href="#page_F2">F-2</a></TD>
  </TR>
  <TR vAlign=top>
    <TD align=left><a href="#page_F3">Consolidated Balance Sheets as of December 31, 2013 and 2012 </a></TD>
  <TD vAlign=bottom align=right width="15%"><a href="#page_F3">F-3</a></TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="#page_F4">Consolidated Statements of Operations for the years ended December 31, 2013 and 2012 </a></TD>
  <TD vAlign=bottom align=right width="15%" bgColor=#eeeeee><a href="#page_F4">F-4</a></TD>
  </TR>
  <TR vAlign=top>
    <TD align=left><a href="#page_F5">Consolidated Statement of Changes in Stockholders Equity for the years ended December 31, 2013 and 2012 </a></TD>
  <TD vAlign=bottom align=right width="15%"><a href="#page_F5">F-5</a></TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="#page_F6">Consolidated Statements of Cash Flows for the years ended December 31, 2013 and 2012 </a></TD>
  <TD vAlign=bottom align=right width="15%" bgColor=#eeeeee><a href="#page_F6">F-6</a></TD>
  </TR>
  <TR vAlign=top>
    <TD align=left><a href="#page_F8">Notes to Consolidated Financial Statements </a></TD>
  <TD vAlign=bottom align=right width="15%"><a href="#page_F8">F-8</a></TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="#page_F27">Schedule of Valuation and Qualifying Accounts </a></TD>
    <TD vAlign=bottom align=right width="15%" bgColor=#eeeeee><a href="#page_F27">S-1</a></TD>
  </TR></TABLE>
<P align=center>F-1 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F2></A>
<P align=center><b>Report of Independent Registered Public Accounting  Firm</b></P>
<P align=justify>To the Board of Directors and Stockholders of <BR>
Heritage Global Inc.</P>
<p align="justify">We have audited the accompanying consolidated balance sheets  of Heritage Global Inc. and subsidiaries (the &ldquo;Company&rdquo;) as of December 31, 2013  and 2012, and the related consolidated statements of operations, stockholders'  equity, and cash flows for each of the two years in the period ended December  31, 2013.&nbsp; Our audits also included the  financial statement schedule listed in the Index at Item 15. &nbsp;These financial statements and financial  statement schedule are the responsibility of the Company's management.&nbsp; Our responsibility is to express an opinion  on the financial statements and financial statement schedule based on our audits.</p>
<p align="justify">We conducted our audits in accordance with the standards of  the Public Company Accounting Oversight Board (United States).&nbsp; Those standards require that we plan and  perform the audit to obtain reasonable assurance about whether the financial  statements are free of material misstatement.&nbsp;  The Company is not required to have, nor were we engaged to perform, an  audit of its internal control over financial reporting.&nbsp; Our audits included consideration of internal  control over financial reporting as a basis for designing audit procedures that  are appropriate in the circumstances, but not for the purpose of expressing an  opinion on the effectiveness of the Company&rsquo;s internal control over financial  reporting.&nbsp; Accordingly, we express no  such opinion.&nbsp; An audit also includes  examining, on a test basis, evidence supporting the amounts and disclosures in  the financial statements, assessing the accounting principles used and  significant estimates made by management, as well as evaluating the overall  financial statement presentation.&nbsp; We  believe that our audits provide a reasonable basis for our opinion.</p>
<p align="justify">In our opinion, such consolidated financial statements  present fairly, in all material respects, the financial position of Heritage  Global Inc. and subsidiaries as of<b> </b>December  31, 2013 and 2012, and the results of their operations and their cash flows for  each of the two years in the period ended December 31, 2013, in conformity with  accounting principles generally accepted in the United States of America.&nbsp; Also, in our opinion, such financial  statement schedule, when considered in relation to the basic consolidated  financial statements taken as a whole, presents fairly, in all material  respects, the information set forth therein.</p>
<p align="justify"><u>/s/ Deloitte  LLP</u><br>
  Chartered  Professional Accountants, Chartered Accountants<br>
  Licensed Public Accountants<br>
  March 31,  2014</p>
<P align=center>F-2 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F3></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD align=center><B>HERITAGE GLOBAL INC.</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>CONSOLIDATED BALANCE SHEETS</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>as of December 31, 2013 and 2012</B> </TD></TR>
  <TR vAlign=top>
    <TD align=center><B>(In thousands of US dollars, except share and per
      share amounts)</B> </TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2013</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#e6efff>ASSETS </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Current assets: </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Cash and cash equivalents </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;3,213 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;4,314 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Amounts receivable (net of allowance for
      doubtful accounts of $0; 2012 - $0) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1,670 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1,068 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Receivable from a related
      party </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>2,929 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Deposits </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">17 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1,481 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Inventory &#150; equipment </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>578 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>820 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Other current assets </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">479 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">312 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; &nbsp;Income taxes recoverable </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>70 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Deferred income tax assets </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">1,366 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">1,956 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total
      current assets </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>7,324 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>12,950 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Non-current assets: </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; &nbsp;Inventory &#150; real estate </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>6,078 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>6,078 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Asset liquidation investments </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1,380 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">3,618 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; &nbsp;Investments </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,769 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>2,426 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; &nbsp;Property, plant and equipment, net </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">32 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">52 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; &nbsp;Intangible assets, net </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>4,810 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>5,263 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; &nbsp;Goodwill </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">5,301 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">5,301 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; &nbsp;Deferred income tax assets </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>23,301 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>25,622 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total assets </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">49,995 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;61,310 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center>LIABILITIES AND EQUITY </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Current liabilities: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; &nbsp;Accounts payable and accrued liabilities </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;6,510 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;4,415 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Debt payable to third parties
    </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,438 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>10,883 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Debt payable to a related party </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">2,550 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total
      current liabilities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>10,498 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>15,298 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Commitments and contingencies </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Equity: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Preferred stock, $10.00 par value, authorized
      10,000,000 shares; issued and outstanding 579 Class N shares at December
      31, 2013 and 592 Class N shares at December 31, 2012, liquidation
      preference of $579 at December 31, 2013 and $592 at December 31, 2012 </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">6 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">6 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Common stock, $0.01 par value,
      authorized 300,000,000 shares; issued and outstanding 28,167,248 shares at
      December 31, 2013 and 28,945,228 shares at December 31, 2012 </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>282 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>290 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Additional paid-in capital </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">283,207 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">283,281 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Accumulated deficit </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(243,954</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(237,558</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Accumulated other comprehensive loss </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(44</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(7</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total equity
    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>39,497 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>46,012 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total liabilities and equity
    </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">49,995 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;61,310 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE>
<P align=center>The accompanying notes are an integral part of these
consolidated financial statements. </P>
<P align=center>F-3 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F4></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD align=center><B>HERITAGE GLOBAL INC.</B> </TD></TR>
  <TR vAlign=top>
    <TD align=center><B>CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
      (LOSS)</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>for the years ended December 31, 2013 and 2012</B>
  </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(In thousands of US dollars, except per share
      amounts)</B> </TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2013</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Revenue: </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; &nbsp;Asset liquidation </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Asset sales </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;2,046 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;7,901 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Commissions and other </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">6,022 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">6,227 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Total asset
      liquidation revenue </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>8,068 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>14,128 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; &nbsp;Intellectual property licensing </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">824 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp; &nbsp; &nbsp;Total revenue </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>8,892 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>14,128 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Operating costs and expenses: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; &nbsp;Asset liquidation </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">2,423 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">7,001 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Inventory maintenance </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>283 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>89 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Patent licensing and maintenance </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">191 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">50 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Selling, general and
      administrative, including expenses paid to related parties </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>9,660 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>11,057 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Depreciation and amortization </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">472 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">407 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Total operating costs
      and expenses </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>13,029 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>18,604 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(4,137</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(4,476</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Earnings of equity accounted asset
      liquidation investments </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>1,200 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>2,023 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Operating loss </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(2,937</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(2,453</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Other income (expenses): </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Other income </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">64 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Interest expense &#150; third party    </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(388</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(290</TD>
  <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)  </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Interest expense &#150; related party </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(168</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Total other income
      (expenses) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(556</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(226</TD>
  <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)  </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Loss before the undernoted </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(3,493</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(2,679</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Income tax expense (recovery)</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>3,029</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(978</TD>
  <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)  </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Earnings (loss) of other equity accounted investments (net
      of $0 tax) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">126 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(112</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Net loss </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(6,396</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(1,813</TD>
  <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)  </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Other comprehensive loss: </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; &nbsp;Currency translation
      adjustment (net of tax of $0) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(37</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(7</TD>
  <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)  </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Comprehensive loss </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;(6,433</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;(1,820</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Weighted average common shares outstanding &#150; basic and diluted (in
      thousands) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">28,610 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">28,292 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>

  <TR>
    <TD bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="1%" vAlign=bottom bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="12%" vAlign=bottom bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" vAlign=bottom bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" vAlign=bottom bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="12%" vAlign=bottom bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" vAlign=bottom bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Net loss per share &#150; basic and diluted</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;(0.22</TD>
    <TD vAlign=bottom align=left width="2%">)</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;(0.06</TD>
  <TD vAlign=bottom align=left width="2%">)  </TD></TR>
</TABLE>
<P align=center>The accompanying notes are an integral part of these
consolidated financial statements</P>
<P align=center>F-4 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F5></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD align=center><B>HERITAGE GLOBAL INC.</B> </TD></TR>
  <TR vAlign=top>
    <TD align=center><B>CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS&#146;
      EQUITY</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>for the years ended December 31, 2012 and 2013</B>
  </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(In thousands of US dollars, except share amounts)</B>
    </TD></TR></TABLE><BR>
<DIV>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%"><B>Accumulated</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%"><B>Additional</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%"><B>Accumulated</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%"><B>other</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="17%"
    colSpan=4><B>Preferred stock</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="17%"
    colSpan=4><B>Common stock</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%"><B>paid-in</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%"><B>equity</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%"><B>comprehensive</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><B>Shares</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><B>Amount</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><B>Shares</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><B>Amount</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><B>capital</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><B>(deficit)</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><B>income (loss)</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><B>Total</B> </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt"><B>Balance at December 31,</B> <B>2011</B>
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>592 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;6 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>27,117,450 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;271 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;278,408 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;(235,745</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;42,940 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Issuance of common stock </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">1,800,000 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">19 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">3,135 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">3,154 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Issuance of options </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>1,131 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>1,131 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Exercise of options </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">27,778 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">14 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">14 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Compensation cost related to stock options
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>593 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>593 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Comprehensive loss </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(1,813</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(7</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(1,820</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt"><B>Balance at December 31,</B> <B>2012</B>
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>592 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;6 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>28,945,228 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;290 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;283,281 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;(237,558</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;(7</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;46,012 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Cancellation of shares </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">(800,000</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">(8</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">(616</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">(624</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Exercise of options </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>21,500 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>10 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>10 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Conversion of Series N preferred shares </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">(13</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">520 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Compensation cost related to stock options
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>532 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>532 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Comprehensive loss </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(6,396</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(37</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(6,433</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt"><B>Balance at December 31,</B> <B>2013</B>
    </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>579 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;6 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>28,167,248 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;282 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;283,207 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;(243,954</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;(44</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>39,497 </TD>
    <TD vAlign=bottom align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=center>The accompanying notes are an integral part of these
consolidated financial statements. </P>
<P align=center>F-5 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F6></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD align=center><B>HERITAGE GLOBAL INC.</B> </TD></TR>
  <TR vAlign=top>
    <TD align=center><B>CONSOLIDATED STATEMENTS OF CASH FLOWS</B> </TD></TR>
  <TR vAlign=top>
    <TD align=center><B>for the years ended December 31, 2013 and 2012</B>
  </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(In thousands of US dollars)</B>
</TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2013</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt"><B>Cash flows from operating
      activities:</B> </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Net loss </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;(6,396</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;(1,813</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Adjustments to reconcile net
      loss to net cash provided by (used in) operating activities: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Accrued interest included in third
      party debt </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">11 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">41 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Amortization of
      financing costs on debt payable to third party </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>9 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Accrued interest included in related
      party debt </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">168 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Stock-based
      compensation expense </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>532 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,647 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Loss (earnings) of other equity
      accounted investments </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(126</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">112 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;&nbsp; &nbsp;Revenue from sale
      of intellectual property license </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(624</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Writedown of inventory </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">573 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Depreciation and
      amortization </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>472 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>407 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Changes in operating
      assets and liabilities: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Decrease (increase) in amounts
      receivable </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(602</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">728 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Decrease (increase) in
      deposits </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,464 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(1,412</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Decrease (increase) in inventory </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>

    <TD vAlign=bottom align=right width="12%">242 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(4,327</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Decrease (increase) in
      asset liquidation investments </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>2,238 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(163</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Increase in other assets </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(156</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(117</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Decrease (increase) in deferred
      income tax assets </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>2,911</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(973</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Decrease in accounts
      payable and accrued liabilities </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">2,058 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">817 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Increase (decrease) in
      income taxes payable </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>69 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(331</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Net cash provided by (used in)
      operating activities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">2,261 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right

    width="12%">(4,802</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt"><B>Cash flows from investing activities:</B> </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Net cash paid for
      business acquisition </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(2,344</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Investment in other equity accounted
      investments </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(56</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(61</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Cash distributions
      from other equity accounted investments </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>839 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>295 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Purchase of property, plant and
      equipment </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(10</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(28</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Net cash provided by
      (used in) investing activities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>773 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(2,138</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt"><B>Cash flows from financing
      activities:</B> </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Proceeds of debt payable to third
      parties </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">2,090 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">17,186 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Repayment of debt
      payable to third parties </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(11,546</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(9,435</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Advances from related parties </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">9,003 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">3,006 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Advances to related
      parties </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(3,692</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(6,189</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Proceeds from exercise of options to
      purchase common shares </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">10 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">14 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Net cash provided by
      (used in) financing activities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(4,135</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>4,582 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Decrease in cash </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(1,101</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(2,358</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Cash at beginning of year </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>4,314 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>6,672 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Cash at end of year </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;3,213 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;4,314 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE>
<P align=center>The accompanying notes are an integral part of these
consolidated financial statements. </P>
<P align=center>F-6 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F7></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD align=center><B>HERITAGE GLOBAL INC.</B> </TD></TR>
  <TR vAlign=top>
    <TD align=center><B>CONSOLIDATED STATEMENTS OF CASH FLOWS (continued)</B>
    </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>for the years ended December 31, 2013 and 2012</B>
  </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(In thousands of US dollars)</B>
</TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2013</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt"><B>Supplemental schedule of non-cash
      investing and financing activities:</B> </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; &nbsp;Issuance of common stock in exchange for
      assets of acquired business </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;2,100 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Issuance of options to
      purchase common stock in exchange for assets of acquired business </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,131 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt"><B>Supplemental cash flow information:</B>
    </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Income taxes paid </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">41 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">364 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp;&nbsp; Interest paid </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>490 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>256 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=center>The accompanying notes are an integral part of these
consolidated financial statements. </P>
<P align=center>F-7 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
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<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=center><B>HERITAGE GLOBAL INC.</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</B> </TD></TR>
  <TR vAlign=top>
    <TD align=center>(in thousands of $US, except share and per share amounts
      and where specifically indicated) </TD></TR></TABLE>
<P align=justify><B>Note 1 &#150; Description of Business and Principles of
Consolidation</B></P>
<P align=justify style="text-indent: 5%">These consolidated financial statements include the accounts of
Heritage Global Inc. together with its subsidiaries, including Heritage Global
LLC (&#147;HG LLC&#148;), Equity Partners HG LLC (&#147;Equity Partners&#148;), Heritage Global
Partners, Inc. (&#147;HGP&#148;), C2 Communications Technologies Inc., and C2 Investments
Inc. These entities, collectively, are referred to as &#147;HGI&#148;, the &#147;Company&#148;, &#147;we&#148;
or &#147;our&#148; in these consolidated financial statements. These consolidated
financial statements were prepared in conformity with accounting principles
generally accepted in the United States of America (&#147;GAAP&#148;), as outlined in the
Financial Accounting Standards Board (&#147;FASB&#148;) Accounting Standards Codification
(&#147;ASC&#148;) and include the assets, liabilities, revenues, and expenses of all
subsidiaries over which HGI exercises control. All significant intercompany
accounts and transactions have been eliminated upon consolidation. </P>
<P align=justify style="text-indent: 5%">The Company operates in two business segments, Asset
Liquidation and Patent Licensing. The Company&#146;s segments are discussed in more
detail in Note 15. </P>
<P align=justify style="text-indent: 5%">The Company&#146;s Asset Liquidation segment, which began operations
in the second quarter of 2009, specializes in services relating to the
acquisition and disposition of distressed and surplus assets, including
appraisal and auctions. It consists of the operations of HG LLC, Equity Partners
and HGP. These operations are discussed in more detail in Note 2. </P>
<P align=justify style="text-indent: 5%">Licensing of intellectual property constitutes the Company&#146;s
Patent Licensing segment. HGI owns certain patents, including two foundational
patents in voice over internet protocol (&#147;VoIP&#148;) technology &#150; U.S. Patent Nos.
6,243,373 (the &#147;VoIP Patent&#148;) and 6,438,124 (the &#147;C2 Patent&#148;) (together the
&#147;VoIP Patent Portfolio&#148;), which it licenses. HGI&#146;s target market consists of
carriers, equipment manufacturers, service providers and end users in the
internet protocol telephony market who are using HGI&#146;s patented VoIP
technologies by deploying VoIP networks for phone-to-phone communications. </P>
<P align=justify style="text-indent: 5%">In 2007, the Company began investing in Internet-based
e-commerce businesses by acquiring minority positions in several companies. The
Company&#146;s most significant investment took place in 2009, when it indirectly
acquired an approximate 5% interest in Polaroid Corporation, pursuant to a
Chapter 11 reorganization in a U.S. bankruptcy court. The Company&#146;s investments
are discussed in more detail in Note 5. </P>
<P align=justify><B>Note 2 &#150; Asset Liquidation Operations </B></P>
<P align=justify style="text-indent: 5%">The Company began its asset liquidation operations in the
second quarter of 2009, through its subsidiary HG LLC, which specializes in
capital asset solutions. These involve finding, acquiring and monetizing
distressed and surplus capital assets. In addition to acquiring turn-key
manufacturing facilities and used industrial machinery and equipment, HG LLC
arranges traditional asset disposition sales, including liquidation and auction
sales, earning commission revenue from the latter. HG LLC was originally owned
75% by the Company and 25% by HG LLC&#146;s Co-CEOs. In November 2010, the Company
acquired the Co-CEOs&#146; 25% interest in exchange for approximately 3.2 million
shares of the Company. </P>
<P align=justify style="text-indent: 5%">In June 2011, HG LLC expanded its operations through its
acquisition of 100% of the business of EP USA, LLC (d/b/a Equity Partners )
(&#147;Equity Partners&#148;), a boutique investment banking firm and provider of
financial solutions. Equity Partners was founded in 1988, and works with
financially distressed companies and properties to arrange customized financial
solutions in the form of debt/refinancing or equity investments, to create joint
venture relationships, or to organize going concern sales of a business or
property. Its services are intended to allow distressed businesses to remain
intact in order to maintain their going concern values, which typically are
significantly higher than their liquidation values. As part of the acquisition,
HGI entered into employment and consulting agreements with the previous owners
and employees of Equity Partners.</P>
<P align=center>F-8 </P>
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<P align=justify style="text-indent: 5%">On February 29, 2012 the Company again expanded its asset
liquidation operations through the acquisition of 100% of the issued and
outstanding capital stock in Heritage Global Partners, a full-service, global
auction, appraisal and asset advisory firm. In connection with the acquisition,
HGI entered into employment agreements with the previous owners and employees of
HGP. The following table summarizes the consideration paid for HGP and the
amounts of the assets acquired and liabilities assumed recognized at the
acquisition date: </P>
<DIV>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD width="5%"  >&nbsp;</TD>
    <TD align=left><B>At February 29, 2012</B> </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left width="1%" ></TD>
    <TD vAlign=bottom align=right width="12%"><STRONG>$</STRONG></TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff><B>Consideration paid</B> </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Cash <SUP>1</SUP> </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">3,000 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Promissory notes, net of receivable from
      owners <SUP>2</SUP> </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>849 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Equity instruments: </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>1,000,000 HGI common shares <SUP>3</SUP>
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>2,100 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>625,000 options to purchase HGI common shares at $2.00 per
      share <SUP>4</SUP> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">1,131 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Fair value of total consideration </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>7,080 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD>&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff><B>Acquisition related costs </B>(included
      in selling, general, and administrative expenses in HGI&#146;s consolidated
      statement of operations for the year ended December 31, 2012) </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>78 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD>&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff><B>Recognized amounts of identifiable
      assets acquired and liabilities assumed</B> </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Cash <SUP>1</SUP> </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">656 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Accounts receivable (net of $0 allowance
      for doubtful accounts) </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>870 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Deposits </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">20 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Prepaid expenses </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>43 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Property, plant and equipment </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">37 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Identifiable intangible assets </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>5,640 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Accounts payable and accrued liabilities </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(1,212</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Client liability account </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(1,424</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Short-term note payable </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(100</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Future income taxes payable </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(2,178</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>Total identifiable net assets assumed </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">2,352 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left bgColor=#e6efff>Goodwill </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>4,728 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="5%" >&nbsp;</TD>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">7,080 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE></DIV>
<P style="MARGIN-LEFT: 5%" align=justify><SUP>1</SUP> Net cash used for the
acquisition was $2,344. </P>
<P style="MARGIN-LEFT: 5%" align=justify><SUP>2</SUP> The notes (the &#147;Promissory
Notes&#148;) were paid in full on their August 31, 2012 maturity date. </P>
<P style="MARGIN-LEFT: 5%" align=justify><SUP>3</SUP> Value determined using the
closing price of the Company&#146;s common shares on February 29, 2012 </P>
<P style="MARGIN-LEFT: 5%" align=justify><SUP>4</SUP> Value determined using the
Black-Scholes Option Pricing Model. Inputs to the model included an expected
volatility rate of 133%, a risk-free interest rate of 1.25%, an expected life of
4.75 years, and an expected dividend yield of $nil.<SUP> </SUP></P>
<P align=justify style="text-indent: 5%">The fair value of the accounts receivable is the value as
reported in the above table. <br>
</P>
<P align=justify style="text-indent: 5%">The goodwill and identifiable intangible assets are discussed
in Note 6. </P>
<P align=justify style="text-indent: 5%">To date, the only transactions recognized separately from the
acquisition were the acquisition costs noted in the above table.</P>
<P align=center>F-9 </P>
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<P align=justify><B>Note 3 &#150; Summary of Significant Accounting Policies</B> </P>
<P align=justify><B><I>Use of estimates</I></B><I> </I></P>
<P align=justify style="text-indent: 5%">The preparation of the Company&#146;s consolidated financial
statements in conformity with GAAP requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities and the
disclosure of contingent assets and liabilities at the date of the financial
statements, as well as the reported amounts of revenues and expenses during the
reporting period. Management bases its estimates and judgments on historical
experience and various other factors that are believed to be reasonable under
the circumstances. Actual results could differ from those estimates. </P>
<P align=justify style="text-indent: 5%">Significant estimates include the assessment of collectability
of revenue recognized, and the valuation of amounts receivable, inventory,
investments, assets acquired, deferred income tax assets, goodwill and
intangible assets, liabilities, and stock-based compensation. These estimates
have the potential to significantly impact our consolidated financial
statements, either because of the significance of the financial statement item
to which they relate, or because they require judgment and estimation due to the
uncertainty involved in measuring, at a specific point in time, events that are
continuous in nature.</P>
<P align=justify><B><I>Asset liquidation accounting </I></B></P>
<P align=justify style="text-indent: 5%">The Company&#146;s asset liquidation transactions are generally conducted
through two different formats. GAAP requires that they be reported separately in
the consolidated financial statements. </P>
<P align=justify style="text-indent: 5%">The majority of asset liquidation transactions are conducted
directly by the Company. Revenue is reported as Asset Liquidation revenue, and
the associated direct costs are reported as Asset Liquidation costs. At the
balance sheet date, any unsold assets are reported as Inventory, any outstanding
accounts receivable are included in the Company&#146;s Amounts Receivable, and any
associated liabilities are included in the Company&#146;s Accrued Liabilities.
Although all inventory is expected to be sold in less than one year, real estate
inventory is not recorded as a current asset.</P>
<P align=justify style="text-indent: 5%">The remaining transactions involve the Company acting jointly
with one or more additional purchasers, pursuant to a partnership, joint venture
or limited liability company (&#147;LLC&#148;) agreement (collectively, &#147;Joint Ventures&#148;).
For these transactions, the Company&#146;s proportionate share of the net income
(loss) is reported as Earnings (Loss) of Equity Accounted Asset Liquidation
Investments. At each balance sheet date, the Company&#146;s investments in these
Joint Ventures are reported in the consolidated balance sheet as Asset
Liquidation Investments. Although the Company expects to exit each of its
investments in Joint Ventures in less than one year, they are reported on the
balance sheet as non-current Asset Liquidation Investments. The Company monitors
the value of the Joint Ventures&#146; underlying assets and liabilities, and records
a write down of its investments if the Company concludes that there has been a
decline in the value of the net assets. </P>
<P align=justify><B><I>Cash and cash equivalents</I></B><I> </I></P>
<P align=justify style="text-indent: 5%">The Company considers all highly liquid investments with an
original maturity of three months or less to be cash equivalents. The Company
maintains its cash and cash equivalents with financial institutions in Toronto,
Canada; New York, NY and San Diego, CA. These accounts may from time to time
exceed federally insured limits. The Company has not experienced any losses on
such accounts.</P>
<P align=justify><B><I>Amounts receivable</I></B></P>
<P align=justify style="text-indent: 5%">The Company&#146;s amounts receivable primarily relate to the
operations of its asset liquidation business. They consist of three major
categories: fees and retainers relating to appraisals and auctions, receivables
from asset sales, and receivables from Joint Venture partners. The initial value
of an amount receivable corresponds to the fair value of the underlying goods or
services. To date all receivables have been classified as current and, due to
their short-term nature, any decline in fair value would be due to issues
involving collectability. At each financial statement date the collectability of
each outstanding amount receivable is evaluated, and an allowance is recorded if
the book value exceeds the amount that is deemed collectable. Collectability is
determined on the basis of payment history. See Note 6 for more detail regarding
the Company&#146;s amounts receivable. </P>
<P align=justify><B><I>Inventory </I></B></P>
<P align=justify style="text-indent: 5%">The Company&#146;s inventory consists of assets acquired for resale,
which are normally expected to be sold within a one-year operating cycle. They
are recorded at the lower of cost and net realizable value. During 2012 the
Company recorded write downs of $363 on its real estate inventory and $210 on
its equipment inventory, both of which were reported as part of Asset
Liquidation Expenses. There were no write downs during 2013.</P>
<P align=center>F-10 </P>
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<P align=justify><B><I>Investments</I></B><I> </I></P>
<P align=justify style="text-indent: 5%">At December 31, 2013 and 2012 the Company held two investments
in private companies, both of which were accounted for under the equity method.
Under this method, the investments are carried at cost, plus or minus the
Company&#146;s share of increases and decreases, respectively, in the investee&#146;s net
assets and certain other adjustments. Impairments, equity pick-ups, and realized
gains and losses on equity securities are reported separately in the
consolidated statement of operations. The Company monitors its investments for
impairment by considering factors such as the economic environment and market
conditions, as well as the operational performance of, and other specific
factors relating to, the businesses underlying the investments. The fair values
of the securities are estimated quarterly using the best available information
as of the evaluation date, such as recent financing rounds of the investee, and
other investee-specific information. See Note 5 for further discussion of the
Company&#146;s investments. </P>
<P align=justify><B><I>Fair value of financial instruments </I></B></P>
<P align=justify style="text-indent: 5%">The fair value of financial  instruments is the amount at which the instruments could be exchanged in a  current transaction between willing parties, other than in a forced sale or  liquidation. At December 31, 2013 and 2012, the carrying values of the  Company&rsquo;s cash, amounts receivable, receivable from a related party, deposits,  accounts payable and accrued liabilities and debt payable to a third party approximate  fair value. There are three levels within the fair value hierarchy:&nbsp; Level 1 &ndash; quoted prices in active markets for  identical assets or liabilities; Level 2 &ndash; significant other observable inputs;  and Level 3 &ndash; significant unobservable inputs. Although the Company does not  employ fair value accounting for any of its assets or liabilities, in assessing  the fair values of its financial instruments, the Company applies the Level 1,  2 and 3 valuation principles required by GAAP.</p>
<P align=justify><B><I>Assets and liabilities acquired</I></B><B> </B></P>
<P align=justify style="text-indent: 5%">In the course of its operations, most recently with  respect to the HGP acquisition in February 2012, the Company acquires assets  and liabilities as components of a business combination. Valuations are  assigned to the acquired assets and liabilities based primarily on management&rsquo;s  assessment of their fair market value. With respect to the acquisition of HGP,  the Company engaged the services of an independent third party to assist  management with management&rsquo;s determination of the value of the acquired  intangible assets and goodwill.</P>
<P align=justify><B><I>Intangible assets </I></B></P>
<P align=justify style="text-indent: 5%">Intangible assets are recorded at fair value upon acquisition
and are amortized over their estimated lives. The Company monitors events and
changes in circumstances which require an assessment of recoverability. If the
carrying amount of the intangible assets is not recoverable, an impairment loss
is recognized in the statement of operations, determined by comparing the
carrying amount of the asset to its fair value. </P>
<P align=justify style="text-indent: 5%">At December 31, 2013 the Company&#146;s intangible assets relate to
its acquisition of HGP in February 2012. See Note 2 and Note 6 for more detail
regarding the Company&#146;s intangible assets. </P>
<P align=justify><B><I>Goodwill </I></B></P>
<P align=justify style="text-indent: 5%">Goodwill, which results from the difference between the
purchase price and the fair value of net identifiable assets acquired, is not
amortized but is tested annually at December 31 for impairment in accordance
with GAAP. Testing is a two-step process, in which the carrying amount of the
reporting unit associated with the goodwill is first compared to the reporting
unit&#146;s estimated fair value. If the carrying amount of the reporting unit
exceeds its estimated fair value, the fair values of the reporting unit&#146;s assets
and liabilities are analyzed to determine whether the goodwill of the reporting
unit has been impaired. An impairment loss is recognized to the extent that the
Company&#146;s recorded goodwill exceeds its implied fair value as determined by this
two-step process. FASB Accounting Standards Update 2011-08, <I>Testing Goodwill
for Impairment</I>, provides the option to perform a qualitative assessment
prior to performing the two-step process, which may eliminate the need for
further testing. Goodwill, in addition to being tested for impairment annually,
is tested for impairment between annual tests if an event occurs or
circumstances change such that it is more likely than not that the carrying
amount of goodwill may be impaired. </P>
<P align=justify style="text-indent: 5%">At December 31, 2013 the Company&#146;s goodwill relates to its
acquisition of Equity Partners in June 2011 and its acquisition of HGP in
February 2012. See Note 2 and Note 6 for more detail regarding the Company&#146;s
goodwill. </P>
<P align=justify><B><I>Deferred income tax assets</I></B></P>
<P align=justify style="text-indent: 5%">The Company recognizes deferred tax assets and liabilities for
temporary differences between the tax bases of assets and liabilities and the
amounts at which they are carried in the financial statements, based upon the
enacted tax rates in effect for the year in which the differences are expected
to reverse. The Company establishes a valuation allowance when necessary to
reduce deferred tax assets to the amount expected to be realized. In 2013, the Company recorded a valuation  allowance of $4,740; there were no similar transactions in 2012. See Note 10
for further discussion of the Company&#146;s income taxes. </P>
<P align=center>F-11 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
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<P align=justify><B><I>Liabilities and contingencies </I></B></P>
<P align=justify style="text-indent: 5%">The Company is involved from time to time in various legal
matters arising out of its operations in the normal course of business. On a
case by case basis, the Company evaluates the likelihood of possible outcomes
for this litigation. Based on this evaluation, the Company determines whether a
liability accrual is appropriate. If the likelihood of a negative outcome is
probable, and the amount is estimable, the Company accounts for the liability in
the current period.</P>
<P align=justify><B><I>Asset liquidation revenue </I></B></P>
<P align=justify style="text-indent: 5%">Asset liquidation revenue generally consists of commissions and
fees from acting as the agent for asset sales by third parties, and gross
proceeds from auctions and negotiated sales of asset inventory. Revenue is
recognized when persuasive evidence of an arrangement exists, the amount of the
proceeds is fixed, delivery terms are arranged and collectability is reasonably
assured. </P>
<P align=justify><B><I>Stock-based compensation </I></B></P>
<P align=justify style="text-indent: 5%">The Company&#146;s stock-based compensation is primarily in the form
of options to purchase common shares. The fair value is calculated using the
Black-Scholes Option Pricing Model, and subsequently expensed over the vesting
period. The provisions of the Company&#146;s stock-based compensation plans do not
require the Company to settle any options by transferring cash or other assets,
and therefore the Company classifies the option awards as equity. See Note 14
for further discussion of the Company&#146;s stock-based compensation. </P>
<P align=justify><B><I>Segment reporting</I></B><I> </I></P>
<P align=justify style="text-indent: 5%">Since the second quarter of 2009, the Company has operated in
two business segments, Asset Liquidation and Intellectual Property Licensing.
The asset liquidation segment includes the operations of HG LLC, Equity Partners
and HGP. The intellectual property licensing segment includes all operations
relating to licensing of the Company&#146;s intellectual property. See Note 15 for
further discussion of the Company&#146;s segments. </P>
<P align=justify><B><I>Recent accounting pronouncements </I></B></P>
<P align=justify style="text-indent: 5%">In February 2013, the FASB issued Accounting Standards Update
2013-02, <I>Other Comprehensive Income (Topic 220)</I> (&#147;ASU 2013-02&#148;). ASU
2013-02 requires entities to disclose additional information about items
reclassified out of accumulated other comprehensive income (&#147;AOCI&#148;).
Specifically, entities must report 1) changes in AOCI balances by component,
including the income tax benefit or expense attributed to each component, and 2)
significant items reclassified out of AOCI by component, either on the face of
the income statement or as a separate footnote to the financial statements. ASU
2013-02 does not change the current GAAP requirement for a total for
comprehensive income to be reported in financial statements in
either a single continuous statement or two separate but consecutive statements.
ASU 2013-02 is effective for interim periods and fiscal years beginning after
December 15, 2012, with early adoption permitted. The Company adopted ASU
2013-02 in the first quarter of 2013. As the Company&#146;s AOCI is immaterial, and
consists solely of cumulative foreign currency translation adjustments of a
subsidiary, its adoption did not have a significant impact on the Company&#146;s
consolidated financial statements.</P>
<P align=justify><B><I>Future accounting pronouncements </I></B></P>
<P align=justify style="text-indent: 5%">In March 2013, the FASB issued Accounting Standards Update
2013-05, <I>Foreign Currency Matters (Topic 83)</I> (&#147;ASU 2013-05&#148;). ASU 2013-05
specifies that a cumulative translation adjustment (CTA) is attached to a parent
company&#146;s investment in a foreign entity and should be released in a manner
consistent with derecognition guidance on investments in entities. Therefore,
the entire amount of the CTA associated with a foreign entity would be released
upon 1) sale of a subsidiary or group of net assets within a foreign entity,
which represents the substantially complete liquidation of the investment in the
entity, 2) loss of a controlling financial interest in an investment in a
foreign entity, or 3) step acquisition of a foreign entity. ASU 2013-05 does not
change the requirement to release a pro rata portion of the CTA of the foreign
entity into earnings for a partial sale of an equity method investment in a
foreign entity. ASU 2013-05 is effective for interim periods and fiscal years
beginning on or after December 15, 2013, with early adoption permitted. The
Company does not expect that the adoption of ASU 2013-05 will have a significant
impact on its consolidated financial statements. </P>
<P align=justify style="text-indent: 5%">In July 2013, the FASB issued Accounting Standards Update
2013-11, <I>Presentation of an Unrecognized Tax Benefit When a Net Operating
Loss Carryforward, a Similar Tax Loss, or Tax Credit Carryforward Exists</I>
(&#147;ASU 2013-11&#148;). ASU 2013-11 requires that an unrecognized tax benefit must be
presented as a reduction to a deferred tax asset for a net operating loss
carryforward, a similar tax loss, or a tax credit carryforward. An exception to
this presentation can be made when the carryforward or tax loss is not available
at the reporting date under applicable tax law to settle taxes that would result
from the disallowance of the tax position, or when the reporting entity does not
intend to use the deferred tax asset for this purpose. In those circumstances,
the unrecognized tax benefit would be presented as a liability. ASU 2013-11 does
not require any additional disclosures. The ASU is effective for annual periods
beginning after December 15, 2013, and interim periods within those years. Early
adoption is permitted. The Company has not yet assessed the impact of ASU
2013-11 on its consolidated financial statements. </P>
<P align=center>F-12 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F13></A>
<P align=justify><B>Note 4 &#150; Earnings (Loss) per Share</B> </P>
<P align=justify style="text-indent: 5%">The Company is required, in periods in which it has net income,
to calculate basic earnings per share (&#147;basic EPS&#148;) using the two-class method.
The two-class method is required because the Company&#146;s Class N preferred shares,
each of which is convertible to 40 common shares, have the right to receive
dividends or dividend equivalents should the Company declare dividends on its
common stock. Under the two-class method, earnings for the period are allocated
on a pro-rata basis to the common and preferred stockholders. The
weighted-average number of common and preferred shares outstanding during the
period is then used to calculate basic EPS for each class of shares. </P>
<P align=justify style="text-indent: 5%">In periods in which the Company has a net loss, basic loss per
share is calculated by dividing the loss attributable to common stockholders by
the weighted-average number of common shares outstanding during the period. The
two-class method is not used, because the preferred stock does not participate
in losses. </P>
<P align=justify style="text-indent: 5%">Options are included in the calculation of diluted earnings per
share, since they are assumed to be exercised, except when their effect would be
anti-dilutive. For the years ended December 31, 2013 and 2012, all of the
Company&#146;s outstanding options were excluded due to the Company&#146;s net loss.</P>
<P align=justify><B>Note 5 &#150;Asset Liquidation Investments and
Investments</B></P>
<P align=justify style="text-indent: 5%">The table below details the summarized results of operations,
for the years ended December 31, 2013 and 2012, attributable to HGI from the
Joint Ventures in which it was invested during those years. </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="70%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2013</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="12%" >&nbsp;</TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%" >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Gross revenues </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;7,589 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;8,666 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%" >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%" >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Gross profit </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;1,200 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;2,099 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%" >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%" >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Income from continuing operations </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;1,200 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;2,023 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%" >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%" >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net income </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;1,200 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;2,023 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent: 5%">The table below details the summarized components of assets and
liabilities, as at December 31, 2013 and 2012, attributable to HGI from the
Joint Ventures in which it was invested at those dates. </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="70%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2013</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="12%" >&nbsp;</TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="12%" >&nbsp;</TD>
    <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Current assets </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;1,415 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;3,733 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="12%" >&nbsp;</TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%" >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Noncurrent assets </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;87 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;222 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="12%" >&nbsp;</TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%" >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Current liabilities </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;122 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;337 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%" >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%" >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Noncurrent liabilities </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;&#151; </TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent: 5%">The Company&#146;s other investments as at December 31, 2013 and
2012 consisted of the following:</P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2013</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="12%" >&nbsp;</TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="12%" >&nbsp;</TD>
    <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Knight&#146;s Bridge Capital Partners Internet
      Fund No. 1 GP LLC </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;19 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;20 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Polaroid </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">1,750 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">2,406 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD align=left  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Total investments </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;1,769 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;2,426 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE></DIV>
<P align=center>F-13 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F14></A>
<P align=justify><B><I>Knight&#146;s Bridge Capital Partners Internet Fund No. 1 GP
LLC </I></B></P>
<P align=justify style="text-indent: 5%">In December 2007 the Company acquired a one-third interest in
Knight&#146;s Bridge Capital Partners Internet Fund No. 1 GP LLC (&#147;Knight&#146;s Bridge
GP&#148;), a private company, for a purchase price of $20. The additional two-thirds
interest in Knight&#146;s Bridge GP was acquired by parties affiliated with Counsel Corporation, the Company&rsquo;s majority shareholder  (together with its subsidiaries, &ldquo;Counsel&rdquo;).
Knight&#146;s Bridge GP is the general partner of Knight&#146;s Bridge Capital Partners
Internet Fund No. 1 LP (the &#147;Fund&#148;). The Fund holds investments in several
non-public Internet-based e-commerce businesses. Since the Company&#146;s initial
investment, the Company&#146;s share of earnings has been exactly offset by cash
distributions, and at December 31, 2013 the Company&#146;s net investment was $19.
Based on the Company&#146;s analysis of Knight&#146;s Bridge GP&#146;s financial statements and
projections as at December 31, 2013, the Company concluded that there has been
no impairment in the fair value of its investment, and that its book value is
the best estimate of its fair value. </P>
<P align=justify><B><I>Polaroid</I></B><I> </I></P>
<P align=justify style="text-indent: 5%">In the second quarter of 2009, the Company indirectly acquired
an approximate 5% interest in Polaroid Corporation, pursuant to a Chapter 11
reorganization in a U.S. bankruptcy court. The investment was made as part of a
joint venture investor group (the &#147;JV Group&#148;) that includes both related and
non-related parties. The JV Group formed two operating companies (collectively,
&#147;Polaroid&#148;) to hold the acquired Polaroid assets. The Company, the related
parties and two of the unrelated parties formed KPL, LLC (&#147;KPL&#148; or the &#147;LLC&#148;) to
pool their individual investments in Polaroid. The pooled investments totalled
approximately $19,000 of the aggregate purchase price of approximately $55,000.
KPL is managed by a related party, Knight&#146;s Bridge Capital Partners Management,
L.P. (the &#147;Management LP&#148;), which acts as the General Partner of the LLC. The
Management LP is a wholly-owned subsidiary Counsel.</P>
<P align=justify style="text-indent: 5%">The Company&#146;s investment in the LLC has two components: </P>
<UL style="TEXT-ALIGN: justify">
  <LI>
  <p style="margin-left: 3%; margin-bottom: 12">HGI acquired Counsel&#146;s rights and obligations as an indirect limited
  partner (but not Counsel&#146;s limited partnership interest) in Knight&#146;s Bridge
  Capital Partners Fund I, L.P. (&#147;Knight&#146;s Bridge Fund&#148;), a related party, with
  respect to its investment in Class A units. The investment is held by Knight&#146;s
  Bridge Fund in the name of a Canadian limited partnership (the &#147;LP&#148;) comprised
  of Counsel (95.24%) and several parties related to Counsel. HGI is also
  responsible for Counsel&#146;s share of the management fees, which are
  approximately $40 per year. The economic interest entitles HGI to an 8% per
  annum preferred return. Any profits generated in addition to the preferred
  return, subsequent to the return of invested capital, are subject to the
  Management LP&#146;s 20% carried interest.
  <LI>
  <p style="margin-left: 3%; margin-bottom: 12">HGI directly acquired Class D units. These units are subject to a 2%
  annual management fee, payable to the General Partner, of approximately $11
  per year. The units have a 10% per annum preferred return. Any profits
  generated in addition to the preferred return, subsequent to the return of
  invested capital, are subject to the Management LP&#146;s 20% carried interest.
  </LI></UL>
<P align=justify style="text-indent: 5%">The components of the Company&#146;s investment in Polaroid at
December 31, 2013 and 2012 are detailed below: </P>
<P align=center><B><U>As at December 31, 2013</U></B><B> </B></P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="70%" border=0>

  <TR vAlign=top>
    <TD noWrap align=center width="19%">&nbsp; </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="18%"><B>Capital</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="18%"><B>Equity in</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="18%"><B>Capital</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="18%"><B>Net</B> </TD>
    <TD align=left width="1%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="19%"><B>Unit
      type</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="18%"><B>invested</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="18%"><B>earnings</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="18%"><B>returned</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="18%"><B>investment</B> </TD>
    <TD align=left width="1%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#e6efff width="19%">Class A </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="18%" bgColor=#e6efff>&nbsp;2,492 </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="18%" bgColor=#e6efff>&nbsp;209 </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="18%" bgColor=#e6efff>&nbsp;(1,300</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="18%" bgColor=#e6efff>&nbsp;1,401 </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left width="19%">Class D </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="18%">617 </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="18%">50 </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="18%">(318</TD>
    <TD vAlign=bottom align=left width="1%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="18%">349 </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#e6efff width="19%">Total </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="18%" bgColor=#e6efff>&nbsp;3,109 </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="18%" bgColor=#e6efff>&nbsp;259 </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="18%" bgColor=#e6efff>&nbsp;(1,618</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="18%" bgColor=#e6efff>&nbsp;1,750 </TD>
    <TD vAlign=bottom align=left width="1%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=center><B><U>As at December 31, 2012</U></B><B> </B></P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="70%" border=0>

  <TR vAlign=top>
    <TD noWrap align=center width="19%" >&nbsp; </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="18%"><B>Capital</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="18%"><B>Equity in</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="18%"><B>Capital</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="18%"><B>Net</B> </TD>
    <TD align=left width="1%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="19%"
    ><B>Unit type</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="18%"><B>invested</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="18%"><B>earnings</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="18%"><B>returned</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="18%"><B>investment</B> </TD>
    <TD align=left width="1%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#e6efff width="19%" >Class A </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="18%" bgColor=#e6efff>&nbsp;2,447 </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="18%" bgColor=#e6efff>&nbsp;137 </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="18%" bgColor=#e6efff>&nbsp;(654</TD>
    <TD align=left width="1%" bgColor=#e6efff>) </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="18%" bgColor=#e6efff>&nbsp;1,930 </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left width="19%" >Class D </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="18%">606
    </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="18%">30
</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="18%">(160</TD>
    <TD align=left width="1%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="18%">476
    </TD>
    <TD align=left width="1%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#e6efff width="19%" >Total </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="18%"
    bgColor=#e6efff>&nbsp;3,053 </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="18%"
    bgColor=#e6efff>&nbsp;167 </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="18%"
    bgColor=#e6efff>&nbsp;(814</TD>
    <TD align=left width="1%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="18%"
    bgColor=#e6efff>&nbsp;2,406 </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=center>F-14 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F15></A>
<P align=justify><B>Note 6 &#150; Composition of Certain Financial Statement
Captions</B> </P>
<P align=justify><B><I>Amounts receivable </I></B></P>
<P align=justify style="text-indent: 5%">As described in Note 3, the Company&#146;s amounts receivable are
primarily related to the operations of its asset liquidation business. With
respect to auction proceeds and asset dispositions, the goods are not released
to the buyer until payment has been received, and therefore the Company has not
experienced any significant collectability issues relating to these receivables.
Given this experience, together with the ongoing business relationships between
the Company and its joint venture partners, the Company has not yet been
required to develop a policy for formal credit quality assessment. The Company
has also not experienced any significant collectability issues with receivables
relating to appraisal fees. As the Company&#146;s asset liquidation business
continues to develop, more comprehensive credit assessments may be required.
</P>
<P align=justify style="text-indent: 5%">During the year ended December 31, 2013, there were no changes
in the Company&#146;s accounting policies for financing receivables, and therefore no
related change in the current-period provision for credit losses. During the
same period, there were no purchases, sales or reclassifications of financing
receivables. There were no troubled debt restructurings during the years ended
December 31, 2013 and 2012. </P>
<P align=justify><B><I>Intangible assets </I></B></P>
<P align=justify style="text-indent: 5%">The Company&#146;s intangible assets are related to its asset
liquidation business. </P>
<P align=justify style="text-indent: 5%">As discussed in Note 2, on February 29, 2012 the Company
acquired HGP for a total purchase price of $7,080, of which $5,640 was assigned
to identifiable intangible assets. Of this amount, $4,180 was assigned to
Customer/Broker Network and $1,460 was assigned to Trade Name. The
Customer/Broker Network intangible asset is being amortized over 12 years, and
the Trade Name intangible asset is being amortized over 14 years. Based on the
Company&#146;s assessment at December 31, 2013, these assets were not impaired. The
details are as shown below: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>December 31,</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>December 31,</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>2013</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Customer/Broker Network </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;4,180 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;4,180 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Accumulated amortization </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(639</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(290</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>3,541 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>3,890 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Trade Name </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,460 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,460 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Accumulated amortization </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(191</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(87</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>1,269 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>1,373 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Total net intangible assets </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;4,810 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;5,263 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify><B><I>Goodwill </I></B></P>
<P align=justify style="text-indent: 5%">The Company&#146;s goodwill is related to its asset liquidation
business. </P>
<P align=justify style="text-indent: 5%">As part of its acquisition of Equity Partners in June 2011, the
Company recognized goodwill of $573. No goodwill impairment resulted from the
completion of the impairment tests at December 31, 2013, and there have been no
events or changes in circumstances in 2013 that make it more likely than not
that the carrying amount of this goodwill may be impaired.</P>
<P align=justify style="text-indent: 5%">As part of its acquisition of HGP in February 2012, the Company
recognized goodwill of $4,728, as discussed in more detail in Note 2. This
valuation was finalized in the third quarter of 2012, and the goodwill was
subsequently tested for impairment at December 31, 2013. Based on the testing,
management concluded that the goodwill was not impaired at December 31, 2013.
</P>
<P align=center>F-15 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F16></A>
<P align=justify><B><I>Accounts payable and accrued liabilities </I></B></P>
<P align=justify style="text-indent: 5%">Accounts payable and accrued liabilities consisted of the
following at December 31: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2013</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Due to auction clients </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;3,586 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;2,242 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Due to Joint Venture partners </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">639 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">487 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Sales and other taxes </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>966 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>552 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Customer deposits </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">50 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Remuneration and benefits </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>579 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>373 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Asset liquidation expenses </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">76 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">184 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Auction expenses </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>135 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>134 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Regulatory and legal fees </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">45 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">87 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Accounting, auditing and tax consulting </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>153 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>170 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Patent licensing and maintenance </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">25 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">9 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Other </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>256 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>177 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;6,510 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;4,415 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify><B>Note 7 &#150; Debt</B></P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>December 31,</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>December 31,</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>2013</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Credit Facility </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;1,438 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;10, 883 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Counsel Loan </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">2,550
    </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">&#151; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Total debt </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;3,988 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>&nbsp;10,883 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent: 5%">At both December 31, 2013 and 2012, all of the Company&#146;s
outstanding debt was current. At December 31, 2013 it consisted of a revolving
credit facility (the &#147;Credit Facility&#148;), which had a balance of $1,438, and debt
payable to a related party (the &#147;Counsel Loan&#148;), which had a balance of $2,550.
At December 31, 2012, the only outstanding debt was the $10,883 balance of the
Credit Facility. </P>
<P align=justify style="text-indent: 5%">The Credit Facility is provided to HG  LLC by a U.S. bank under the terms and provisions of a certain Loan and  Security Agreement (the &ldquo;Loan Agreement&rdquo;) dated as of June 2, 2009 and most  recently amended as of September 27, 2012 (the &ldquo;Amendment Date&rdquo;). It is  utilized to finance the acquisition of eligible property and equipment for  purposes of resale. The Credit Facility bears interest at the greater of prime  rate + 1.0%, or 4.5%, and the maximum borrowing available under the Credit  Facility is US $15,000, subject to HG LLC maintaining a 1:2 ratio of capital  funds, i.e. the sum of HG LLC&rsquo;s tangible net worth plus subordinated  indebtedness, as defined in the Loan Agreement, to the outstanding balance. The  amount of any advance is determined based upon the value of the eligible assets  being acquired, which serve as collateral. At December 31, 2013, $606 of such  assets served as collateral for the loan (December 31, 2012 - $13,392). A monthly  fee is payable with respect to unused borrowing (&ldquo;Unused Line Fee&rdquo;). The Unused  Line Fee is equal to the product of 0.50% per annum multiplied by the  difference between $15,000 and the average loan amount outstanding during the  month. Effective the Amendment Date, an annual facility fee (&ldquo;Facility Fee&rdquo;) of  $75 was payable to the lender. Subsequent payments of $50 will be due on each  anniversary of the Amendment Date. The Credit Facility also contains other  terms and provisions customary for agreements of this nature, and has been guaranteed by both the  Company and Counsel. At December 31, 2013, the Company was in breach of one of  the covenants of the Credit Facility. The breach has been waived by the bank. At  December 31, 2012 the Company was in compliance with all covenants of the  Credit Facility.</P>
<P align=justify style="text-indent: 5%">The Counsel Loan outstanding at December 31, 2013 consisted of
net advances received by the Company from Counsel under an existing loan
facility, and accrued interest payable of $168. The Counsel Loan, which was
originally entered into during the fourth quarter of 2003, accrues interest at
10% per annum compounded quarterly from the date funds are advanced, and is due
on demand. Any outstanding balance under the Counsel Loan is secured by the
assets of the Company. At December 31, 2012, the balance of the Counsel Loan was
zero due to the Company having a net receivable of $2,929 from Counsel. For
further discussion of transactions with Counsel, see Note 11. </P>
<P align=center>F-16 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F17></A>
<P align=justify><B>Note 8 &#150; Commitments and Contingencies </B></P>
<P align=justify style="text-indent: 5%">At December 31, 2013, HGI has no commitments other than the
Unused Line Fee on its third party debt and leases on the HGP offices in
California and Washington. The California leases expire on December 11, 2015 and
July 31, 2016; the Washington lease expires on March 14, 2014. The annual lease
obligations are as shown below: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="40%" border=0>

  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>2014 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="24%" bgColor=#e6efff >&nbsp;289 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>2015 </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="24%" >293 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>2016 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="24%"
    bgColor=#e6efff >145 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="24%"
    >&nbsp;727 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent: 5%">In the normal course of its business, HGI may be subject to
contingent liability with respect to assets sold either directly or through
Joint Ventures. At December 31, 2013 HGI does not expect any of these
liabilities, individually or in the aggregate, to have a material adverse effect
on its assets or results of operations. </P>
<P align=justify><B>Note 9 &#150; Patent Participation Fee </B></P>
<P align=justify style="text-indent: 5%">In 2003, HGI acquired a VoIP patent from a third party.
Consideration provided was $100 plus a 35% residual payable to the third party
relating to the net proceeds from future licensing and/or enforcement actions
from the HGI VoIP Patent Portfolio. Net proceeds are defined as amounts
collected from third parties net of the direct costs associated with putting the
licensing or enforcement in place and related collection costs. The vendor of
the VoIP Patent was also granted a first priority security interest in the
patent in order to secure HGI&#146;s obligations under the associated purchase
agreement. </P>
<P align=justify style="text-indent: 5%">In March 2013, the Company concluded a patent infringement
lawsuit, which had initially been filed in August 2009, by entering into a
settlement and license agreement in return for a payment of $200. No amounts
were payable with respect to the residual discussed above, as the direct costs
incurred since the Company last entered into settlement and licensing agreements
were in excess of $200. </P>
<P align=justify><B>Note 10 &#150; Income Taxes </B></P>
<P align=justify style="text-indent: 5%">In 2013  the Company recognized a net income tax expense of $3,029 comprised of a  current income tax expense of $117 and a net deferred income tax expense of $2,912.  In 2012 the Company recognized a net income tax recovery of $978 comprised of a  current income tax recovery of $5 and a net deferred income tax recovery of $973.  The deferred income tax recovery for 2012 is primarily due to the recognition  of the tax benefit of available tax loss carry forwards generated during the  year that were more likely than not expected to be utilized against future  income. </P>
<P align=justify style="text-indent: 5%">The Company has recorded a deferred tax asset of $24,667, reflecting the  benefit of approximately  $58,894 of unrestricted net operating tax losses and approximately $28,800 of  restricted net operating tax losses, which expire  in varying amounts between 2024 and 2033, net of a valuation allowance of $4,740.  Realization is dependent on generating sufficient taxable income prior to  expiration of the loss carryforwards. Although realization is not assured,  management believes it is more likely than not that all of the deferred tax  asset will be realized. The amount of the deferred tax asset considered  realizable, however, could be reduced in the near term if estimates of future  taxable income during the carryforward period are reduced.</P>
<P align=justify style="text-indent: 5%">The reported tax expense or benefit varies from the amount that would be
provided by applying the statutory U.S. Federal income tax rate to the loss from
continuing operations before taxes for the following reasons: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2013</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Expected federal statutory tax expenses
      (benefit) </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(1,284</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(944</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)  </TD></TR>
  <TR vAlign=top>
    <TD align=left>Increase (reduction) in taxes resulting from: </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp;&nbsp;&nbsp;State income taxes
      recoverable </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>117 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(5</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)  </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;&nbsp;&nbsp;Non-deductible expenses (permanent
      differences) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">29 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">36 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;&nbsp;&nbsp;Change in valuation allowance</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>4,740</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>&#151;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#E6EFFF>&nbsp;&nbsp;&nbsp;Adjustment to effective
      tax rate </TD>
    <TD width="1%" align=left vAlign=bottom
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD width="12%" align=right vAlign=bottom bgColor=#E6EFFF>112 </TD>
    <TD width="2%" align=left vAlign=bottom
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD width="12%" align=right vAlign=bottom bgColor=#E6EFFF>(12</TD>
    <TD width="2%" align=left vAlign=bottom  bgColor=#E6EFFF>)  </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;&nbsp;&nbsp;Other </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(685</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(53</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#E6EFFF>Income tax expense (recovery) </TD>
    <TD
    width="1%" align=left vAlign=bottom  bgColor=#E6EFFF style="BORDER-BOTTOM: #000000 3px double">$</TD>
    <TD
    width="12%" align=right vAlign=bottom bgColor=#E6EFFF style="BORDER-BOTTOM: #000000 3px double">3,029</TD>
    <TD width="2%" align=left vAlign=bottom  bgColor=#E6EFFF>&nbsp;</TD>
    <TD
    width="1%" align=left vAlign=bottom  bgColor=#E6EFFF style="BORDER-BOTTOM: #000000 3px double">$</TD>
    <TD
    width="12%" align=right vAlign=bottom bgColor=#E6EFFF style="BORDER-BOTTOM: #000000 3px double">(978</TD>
  <TD width="2%" align=left vAlign=bottom  bgColor=#E6EFFF>)  </TD></TR></TABLE>
</DIV>
<P align=center>F-17 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F18></A>
<P align=justify style="text-indent: 5%">The Company&#146;s utilization of restricted net operating tax loss
carry forwards against future income for tax purposes is restricted pursuant to
the &#147;change in ownership&#148; rules in Section 382 of the Internal Revenue Code.
These rules, in general, provide that an ownership change occurs when the
percentage shareholdings of 5% direct or indirect stockholders of a loss
corporation have, in aggregate, increased by more than 50 percentage points
during the immediately preceding three years. </P>
<P align=justify style="text-indent: 5%">Restrictions in net operating loss carry forwards occurred in
2001 as a result of the acquisition of the Company by Counsel. Further
restrictions may have occurred as a result of subsequent changes in the share
ownership and capital structure of the Company and Counsel and disposition of
business interests by the Company. Pursuant to Section 382 of the Internal
Revenue Code, the annual usage of the Company&#146;s net operating loss carry
forwards was limited to approximately $2,500 per annum until 2008 and $1,700 per
annum thereafter. There is no certainty that the application of these &#147;change in
ownership&#148; rules may not recur, resulting in further restrictions on the
Company&#146;s income tax loss carry forwards existing at a particular time. In
addition, further restrictions, reductions in, or expiry of net operating loss
and net capital loss carry forwards may occur through future merger, acquisition
and/or disposition transactions or failure to continue a significant level of
business activities. Any such additional limitations could require the Company
to pay income taxes on its future earnings and record an income tax expense to
the extent of such liability, despite the existence of such tax loss carry
forwards. Furthermore, any such additional limitations may result in the Company
having to reverse all or a portion of its deferred tax balance or set up a
valuation allowance at such time. </P>
<P align=justify style="text-indent: 5%">The Company, until recently, has had a history of incurring
annual tax losses, beginning in1991. All loss taxation years remain open for
audit pending the application of the respective tax losses against income in a
subsequent taxation year. In general, the statute of limitations expires three
years from the date that a company files a tax return applying prior year tax
loss carry forwards against income for tax purposes in the later year. The
Company applied historic tax loss carry forwards to offset income for tax
purposes in 2010, 2011 and 2012, respectively. The 2010 through 2012 taxation
years remain open for audit.</P>
<P align=justify style="text-indent: 5%">The Company is subject to state income tax in multiple
jurisdictions. In most states, the Company does not have tax loss carry forwards
available to shield income attributable to a particular state from being subject
to tax in that particular state.</P>
<P align=justify style="text-indent: 5%">The components of the deferred tax asset and liability as of
December 31 (after derecognizing uncertain tax positions) are as follows: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2013</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net operating loss carry-forwards </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>29,816 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>28,736 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Valuation allowance</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(4,740 </TD>
    <TD vAlign=bottom align=left width="2%" >)</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Intangibles </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(24</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(7</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD align=left>Stock based compensation </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">679 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">469 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Start-up costs </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(14</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>32 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Depreciation and amortization </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(3</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">15 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Other </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>848 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>398 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Heritage Global Partners &#150; Trade Name </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(1,395</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(459</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Heritage Global Partners &#150; Customer
      List/Business Network </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(500</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(1,606</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD align=left>Net deferred tax assets </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">24,667 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">27,578 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE></DIV>
<P align=center>F-18 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F19></A>
<P align=justify><B><I>Uncertain Tax Positions</I></B></P>
<P align=justify style="text-indent: 5%">The accounting for uncertainty in
income taxes requires a more-likely-than-not threshold for financial statement
recognition and measurement of tax positions taken or expected to be taken in a
tax return. Upon adoption of this principle, effective January 1, 2007, the
Company derecognized certain tax positions that, upon examination, more likely
than not would not have been sustained as a recognized tax benefit. As a result
of derecognizing uncertain tax positions, the Company has recorded a cumulative
reduction in its deferred tax assets of approximately $12,000 associated with
prior years&rsquo; tax benefits, which are not expected to be available primarily due
to change of control usage restrictions, and a reduction in the rate of the tax
benefit associated with all of its tax attributes. </P>
<P align=justify style="text-indent: 5%">Due to the Company&rsquo;s historic policy of
applying a valuation allowance against its deferred tax assets, the effect of
the above was an offsetting reduction in the Company&rsquo;s valuation allowance.
Accordingly, the above reduction had no net impact on the Company&rsquo;s financial
position, operations or cash flow. As of December 31, 2013, the unrecognized tax
benefit has been determined to be $12,059, which is unchanged from the balance
as of December 31, 2012. </P>
<P align=justify style="text-indent: 5%">In the unlikely event that these tax
benefits are recognized in the future, the amount recognized at that time should
result in a reduction in the Company&rsquo;s effective tax rate. </P>
<P align=justify style="text-indent: 5%">The Company&rsquo;s policy is to recognize
accrued interest and penalties related to unrecognized tax benefits in income
tax expense. Because the Company has tax loss carry forwards in excess of the
unrecognized tax benefits, the Company did not accrue for interest and penalties
related to unrecognized tax benefits either upon the initial derecognition of
uncertain tax positions or in the current period.</P>
<P align=justify style="text-indent: 5%">It is possible that the total amount of
the Company&rsquo;s unrecognized tax benefits will significantly increase or decrease
within the next 12 months. These changes may be the result of future audits, the
application of &ldquo;change in ownership&rdquo; rules leading to further restrictions in
tax losses arising from changes in the capital structure of the Company and/or
that of its parent company Counsel, reductions in available tax loss carry
forwards through future merger, acquisition and/or disposition transactions,
failure to continue a significant level of business activities, or other
circumstances not known to management at this time. At this time, an estimate of
the range of reasonably possible outcomes cannot be made.</P>
<P align=justify><B>Note 11 &#150; Related Party Transactions </B></P>
<P align=justify><B>Related Party Debt with Counsel</B><I> </I></P>
<P align=justify style="text-indent: 5%">At December 31, 2013 the Company had a
balance of $2,550 owing to Counsel under the Counsel Loan, of which $168 was
accrued interest, as compared to a non-interest bearing receivable of $2,929 at
December 31, 2012. For further discussion of the terms of the Counsel Loan, see
Note 7. </P>
<P align=justify><B>Counsel Services Provided to Company </B></P>
<P align=justify style="text-indent: 5%">Beginning in December 2004, HGI and
Counsel have entered into successive annual management services agreements
(collectively, the &ldquo;Agreement&rdquo;). Under the terms of the Agreement, HGI has
agreed to pay Counsel for ongoing services provided to HGI by Counsel personnel.
These services include preparation of the Company&rsquo;s financial statements and
regulatory filings, taxation matters, stock-based compensation administration,
Board administration, patent portfolio administration and litigation matters.
The Counsel employees providing the services are: 1) its Executive Vice
President, Secretary and Chief Financial Officer, 2) its Tax Manager, 3) an
Accounting Manager, and 4) its Accounts Payable Clerk. These employees have the
same or similar positions with HGI, but none of them receive compensation from
HGI. Rather, Counsel allocates to HGI a percentage, based on time incurred, of
the employees&rsquo; base compensation paid by Counsel. Beginning in the first quarter
of 2011, additional amounts were charged to HGI for Counsel services relating to
the ongoing operations of HGI&rsquo;s asset liquidation business. The amounts due
under the Agreement are payable within 30 days following the respective year
end, subject to applicable restrictions. Any unpaid amounts bear interest at 10%
per annum commencing on the day after such year end.</P>
<P align=center>F-19 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F20></A>
<P align=justify style="text-indent: 5%">All amounts charged by Counsel are detailed below: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="70%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="27%" colSpan=4><B>Year ended</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><B>Item</B> </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="27%" colSpan=4><B>December 31,</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>2013</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Management fees </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>360 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>360 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Other charges </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">74
</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">75
</TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>434 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>435 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent: 5%">On March 20, 2014, Counsel  declared a dividend in kind, consisting of Counsel&rsquo;s distribution of its  majority interest in HGI to Counsel shareholders. The record date is April 1,  2014 and the payment date is April 30, 2014. This transaction completes  Counsel&rsquo;s planned disposition of its interest in HGI, as announced in the first  quarter of 2013. Following this declaration, the Company and Counsel have agreed  to enter into a replacement management services agreement (the &ldquo;Services  Agreement&rdquo;). Under the terms of the agreement, Counsel will remain as external  manager and will continue to provide the same services, at similar rates.  Payment will be due within thirty days following the end of each quarter.  Unpaid balances will accrue interest at a rate per annum equal to the lesser of  the then current rate announced from  time to time by the Wall Street Journal as the &ldquo;prime rate&rdquo;, plus two  percent (2%), or the maximum rate allowable by law. The Services Agreement has  an initial term of one year, which renews automatically for successive one-year  terms unless notice by either party is given within ninety days before the  expiration. The Services Agreement may be terminated at any time upon mutual  agreement of the Company and Counsel. The Company is currently considering the  internalization of its management in the future, but expects that it will  continue to avail itself of the services provided under the Services Agreeement  until such time.</P>
<P align=justify><B>Transactions with Other Related Parties </B></P>
<P align=justify style="text-indent: 5%">On July 26, 2013, the Company and its Co-CEOs entered into an
agreement by which the Co-CEOs terminated their employment with the Company and
HG LLC. Under the agreement, as disclosed in the Company&#146;s Current Report on
Form 8-K filed on July 31, 2013, effective June 30, 2013 the Co-CEOs departed
the Company along with the personnel in the New York and Los Angeles offices of
HG LLC. In August 2012, each Co-CEO had acquired 400,000 common shares of the
Company, with a total value of $1,054, in return for intellectual property
licensing agreements. The $1,054 was recorded as stock-based compensation in
2012. On July 26, 2013, the Co-CEOs returned these common shares, which had a
fair value of $624, in order to re-acquire the licensing agreements. The Company
therefore recorded intellectual property licensing revenue of $624. The shares
have been cancelled. </P>
<P align=justify style="text-indent: 5%">The Company, beginning in 2009, leased office space in White
Plains, NY and Los Angeles, CA as part of the operations of HG LLC. Both
premises are owned by entities that are controlled by a former Co-CEO of HG LLC
and the Company. In connection with the departure of the Co-CEOs, these lease
agreements were terminated, without penalty, effective June 30, 2013.</P>
<P align=justify style="text-indent: 5%">Additionally, the Company leases office space in Foster City,
CA as part of the operations of HGP. The premises are owned by an entity that is
jointly controlled by the former owners of HGP. </P>
<P align=justify style="text-indent: 5%">The lease amounts paid by the Company to the related parties
are detailed below: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="70%" border=0>


  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="27%" colSpan=4><B>Year ended</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><B>Leased premises location</B> </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="27%" colSpan=4><B>December 31,</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>2013</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>White Plains, NY </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>66 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>126 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Los Angeles, CA </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">12 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">26 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Foster City, CA </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>228 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>130 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">306 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">282 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent: 5%">As discussed in Note 2, as part of the acquisition of HGP
during the first quarter of 2012, the Company issued Promissory Notes totaling
$1,000 to its two former owners, partially offset by $151 of accounts receivable
from the former owners. During the third quarter of 2012, the Promissory Notes,
which did not accrue interest, were repaid in full, and the accounts receivable
were collected.</P>
<P align=center>F-20 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F21></A>
<P align=justify><B>Note 12 &#150; Legal Proceedings</B> </P>
<P align=justify><B><I>Intellectual Property Enforcement Litigation</I></B></P>
<P align=justify style="text-indent: 5%">On August 27, 2009 the Company&#146;s wholly-owned subsidiary, C2
Communications Technologies Inc., filed a patent infringement lawsuit against
PAETEC Corporation, Matrix Telecom, Inc., Windstream Corporation, and Telephone
and Data Systems, Inc. The complaint was filed in the United States District
Court for the Eastern District of Oklahoma and alleged that the defendants&#146;
services and systems utilizing VoIP infringe the Company&#146;s U.S. Patent No.
6,243,373. The complaint sought an injunction, monetary damages and costs. In
the fourth quarter of 2009, the complaint against Matrix Telecom, Windstream
Corporation, and Telephone and Data Systems, Inc., was dismissed without
prejudice. Also in the fourth quarter of 2009, the case was transferred to the
Eastern District of Texas. A trial date was set for March 13, 2013, but in the
first quarter of 2013 the Company entered into a settlement and license
agreement with the remaining defendant and received a payment of $200.</P>
<P align=justify style="text-indent: 5%">The Company is involved in various other legal matters arising
out of its operations in the normal course of business, none of which are
expected, individually or in the aggregate, to have a material adverse effect on
the Company. </P>
<P align=justify><B>Note 13 &#150; Capital Stock </B></P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="23%" colSpan=4><B>Number of Shares</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="23%" colSpan=4><B>Capital Stock</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><B>Issued and outstanding</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="10%"><B>2013</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="10%"><B>2012</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="10%"><B>2013</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="10%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="10%" >&nbsp;</TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="10%" >&nbsp;</TD>
    <TD align=right width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="10%" >&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=right width="1%" >&nbsp;</TD>
    <TD align=right width="10%" >&nbsp;</TD>
    <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Common shares, $0.01 par value </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>28,167,248 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>28,945,228 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>282 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>290 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Class N preferred shares, $10.00 par value
    </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>579 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>592 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;6 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;6 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent: 5%">The Company&#146;s authorized capital stock consists of 300,000,000
common shares, with a par value of $0.01 per share, and 10,000,000 preferred
shares with a par value of $10.00 per share. </P>
<P align=justify style="text-indent: 5%">On February 29, 2012, as discussed in Note 2, the Company
issued 1,000,000 shares in connection with its acquisition of HGP. On August 10,
2012, as discussed in Note 11, the Company issued 400,000 shares to each of its
Co-CEOS, in exchange for intellectual property licensing agreements. On July 26,
2013, as also discussed in Note 11, the Co-CEOs returned the 800,000  shares in order
to reacquire the licensing agreements. The shares were cancelled. </P>
<P align=justify style="text-indent: 5%">During the second quarter of 2013, the Company issued 21,500
shares due to option exercises. During the first and third quarters of 2012, the
Company issued 17,778 and 10,000 shares, respectively, due to option exercises.
</P>
<P align=justify style="text-indent: 5%">Each Class N preferred share has a voting entitlement equal to
40 common shares, votes with the common stock on an as-converted basis and is
senior to all other preferred stock of the Company. Dividends, if any, will be
paid on an as-converted basis equal to common stock dividends. The value of each
Class N preferred share is $1,000.00, and each share is convertible to 40 common
shares at the rate of $25.00 per common share. During 2013, 13 shares of the
Company&#146;s Class N preferred stock were converted into 520 shares of the
Company&#146;s common stock. There were no conversions during 2012. At December 31,
2013 and 2012, of the 10,000,000 shares of preferred stock authorized, 9,486,500
remain undesignated and unissued. </P>
<P align=justify><B>Note 14 &#150; Stock-Based Compensation</B> </P>
<P align=justify><B><I>Stock- Based Compensation Plans</I></B><I> </I></P>
<P align=justify style="text-indent: 5%">At December 31, 2013, the Company had six stock-based
compensation plans, which are described below. All share amounts disclosed below
reflect the effect of the 1-for-20 reverse stock split which was approved by the
stockholders on November 26, 2003. </P>
<P align=justify style="text-indent: 5%"><B><I>1995 Director Stock Option and Appreciation Rights Plan
</I></B></P>
<P align=justify style="text-indent: 5%">The 1995 Director Stock Option and Appreciation Rights Plan
(the &#147;1995 Director Plan&#148;) provides for the issuance of incentive stock options,
non-qualified stock options and stock appreciation rights (&#147;SARs&#148;) to directors
of the Company, for up to 12,500 shares of common stock (subject to adjustment
in the event of stock dividends, stock splits, and other similar events). If any
incentive option, non-qualified option or SAR terminates prior to exercise
thereof and during the duration of the 1995 Director Plan, the shares of common
stock as to which such option or right was not exercised become available under
the 1995 Director Plan for the grant of additional options or rights to any
eligible director. Each option is immediately exercisable for a period of ten
years from the date of grant. The Company has 12,500 shares of common stock
reserved for issuance under the 1995 Director Plan. As of December 31, 2013 and
2012, there were no options outstanding under the 1995 Director Plan. </P>
<P align=center>F-21 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F22></A>
<P align=justify style="text-indent: 5%"><B><I>1995 Employee Stock Option and Appreciation Rights Plan
</I></B></P>
<P align=justify style="text-indent: 5%">The 1995 Employee Stock Option and Appreciation Rights Plan
(the &#147;1995 Employee Plan&#148;) provides for the grant of incentive stock options,
non-qualified stock options, and SARs of up to 20,000 shares of common stock
(subject to adjustment in the event of stock dividends, stock splits, and other
similar events). Directors of the Company are not eligible to participate in the
1995 Employee Plan. The 1995 Employee Plan provides for the grant of stock
options, which qualify as incentive stock options under Section 422 of the
Internal Revenue Code, to be issued to officers who are employees and other
employees, as well as for the grant of non-qualified options to be issued to
officers, employees and consultants. In addition, SARs may be granted in
conjunction with the grant of incentive and non-qualified options. To the extent
that an incentive option or non-qualified option is not exercised within the
period of exercisability specified therein, it expires as to the then
unexercisable portion. If any incentive option, non-qualified option or SAR
terminates prior to exercise thereof and during the duration of the 1995
Employee Plan, the shares of common stock as to which such option or right was
not exercised become available under the 1995 Employee Plan for the grant of
additional options or rights to any eligible employee. The shares of common
stock subject to the 1995 Employee Plan may be made available from either
authorized but unissued shares, treasury shares, or both. The Company has 20,000
shares of common stock reserved for issuance under the 1995 Employee Plan. As of
December 31, 2013 and 2012, there were no options outstanding under the 1995
Employee Plan. </P>
<P align=justify style="text-indent: 5%"><B><I>1997 Recruitment Stock Option Plan </I></B></P>
<P align=justify style="text-indent: 5%">In October 2000, the stockholders of the Company approved an
amendment of the 1997 Recruitment Stock Option Plan (the &#147;1997 Plan&#148;) which
provides for the issuance of incentive stock options, non-qualified stock
options and SARs up to an aggregate of 370,000 shares of common stock (subject
to adjustment in the event of stock dividends, stock splits, and other similar
events). The price at which shares of common stock covered by the option can be
purchased is determined by the Company&#146;s Board; however, in all instances the
exercise price is never less than the fair market value of the Company&#146;s common
stock on the date the option is granted. The Board also has discretion to
determine, for each grant, the requisite service, vesting and exercise periods.
The Company has not awarded any SARs under the 1997 Plan. </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=center width="12%"><B>2013</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Options outstanding, beginning of year </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>228,198 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>231,198 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Options exercised </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(1,750</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Options expired </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(228,198</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(1,250</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD align=left>Options outstanding, end of year </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">228,198 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent: 5%"><B><I>2003 Stock Option and Appreciation Rights Plan
</I></B></P>
<P align=justify style="text-indent: 5%">In November 2003, the stockholders of the Company approved the
2003 Stock Option and Appreciation Rights Plan (the &#147;2003 Plan&#148;) which provides
for the issuance of incentive stock options, non-qualified stock options and
SARs up to an aggregate of 2,000,000 shares of common stock (subject to
adjustment in the event of stock dividends, stock splits, and other similar
events). The price at which shares of common stock covered by the option can be
purchased is determined by the Company&#146;s Board or a committee thereof; however,
in the case of incentive stock options the exercise price shall not be less than
the fair market value of the Company&#146;s common stock on the date the option is
granted.</P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=center width="12%"><B>2013</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Options outstanding, beginning of year </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,565,000 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,430,000 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Options granted </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">200,000 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">415,000 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Options exercised </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(30,000</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(30,000</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD align=left>Options forfeited </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(280,000</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(250,000</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Options expired </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(180,000</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Options outstanding, end of year </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">1,275,000 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">1,565,000 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent: 5%">The outstanding options vest over four years at exercise prices
ranging from $0.08 to $2.00 per share. No SARs have been issued under the 2003
Plan. </P>
<P align=center>F-22 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F23></A>
<P align=justify style="text-indent: 5%"><B><I>2010 Non-Qualified Stock Option Plan</I></B></P>
<P align=justify style="text-indent: 5%">In the fourth quarter of 2010, the Company&#146;s Board approved the
2010 Non-Qualified Stock Option Plan (the &#147;2010 Plan&#148;) to induce certain key
employees of the Company or any of its subsidiaries who are in a position to
contribute materially to the Company&#146;s prosperity to remain with the Company, to
offer such persons incentives and rewards in recognition of their contributions
to the Company&#146;s progress, and to encourage such persons to continue to promote
the best interests of the Company. The Company reserved 1,250,000 shares of
common stock (subject to adjustment under certain circumstances) for issuance or
transfer upon exercise of options granted under the 2010 Plan. Options may be
issued under the 2010 Plan to any key employees or consultants selected by the
Company&#146;s Board (or a committee appointed by the Board). Options may not be
granted with an exercise price less than the fair market value of the common
stock of the Company as of the day of the grant. Options granted pursuant to the
plan are subject to limitations on transfer and execution and may be issued
subject to vesting conditions. Options may also be forfeited in certain
circumstances.</P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=center width="12%"><B>2013</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Options outstanding, beginning of year </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,250,000 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,250,000 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Options forfeited </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(1,250,000</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Options outstanding, end of year </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>1,250,000 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent: 5%"><B><I>Equity Partners Stock Option Plan</I></B></P>
<P align=justify style="text-indent: 5%">In the second quarter of 2011, the Company&#146;s Board approved the
Equity Partners Stock Option Plan (the &#147;Equity Partners Plan&#148;) to allow the
Company to issue options to purchase common stock as a portion of the purchase
price of Equity Partners. The Company reserved 230,000 shares of common stock
for issuance upon exercise of options granted under the Equity Partners Plan.
During 2011, 230,000 options with an exercise price of $1.83, vesting
immediately, were granted under the Equity Partners Plan. There were no grants,
exercises or forfeitures during 2013 or 2012, and therefore there were 230,000 options outstanding at  December 31, 2013 and 2012.</P>
<P align=justify><B><I>Other Options Issued </I></B></P>
<P align=justify style="text-indent: 5%">In the first quarter of 2012, the Company&#146;s Board approved the
issuance of options as part of the acquisition of HGP, and reserved 625,000
shares of common stock for issuance upon option exercise. Unlike other options
issued by the Company under its stock option plans, the options issued as part
of the HGP acquisition survive termination of employment. During 2013 and 2012
none of the option holders terminated their employment with the Company. </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=center width="12%"><B>2013</B> </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Options outstanding, beginning of year </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>625,000 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Options granted </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">625,000 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Options outstanding, end of year </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>625,000 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>625,000 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify><B><I>Stock-Based Compensation Expense </I></B></P>
<P align=justify style="text-indent: 5%">Total compensation cost related to stock options in 2013 and
2012 was $532 and $593, respectively. These amounts were recorded in selling,
general and administrative expense in both years. During 2013, a tax benefit of
$3 was recognized in connection with the exercise of 30,000 options, compared to
$25 recognized in 2012 in connection with the exercise of 31,750 options. During
2013, the Company received $10 of cash in connection with the exercise of
options, as compared to receiving $14 in 2012. Option holders are not entitled
to receive dividends or dividend equivalents. </P>
<P align=justify style="text-indent: 5%">During 2012 the Company also recognized $1,054 of stock-based
compensation expense, which was included in selling, general and administrative
expense, with respect to the 400,000 common shares of the Company that were
issued to each of its Co-CEOs in exchange for intellectual property licensing
agreements, as discussed above in Notes 11 and 13. There were no similar
transactions in 2013. </P>
<P align=justify style="text-indent: 5%">During 2013, the Company granted a total of 200,000 options. Of
these, 150,000 were issued to an officer of the Company, and 50,000 were issued
to the Company&#146;s independent directors in accordance with their standard
compensation. During 2012, the Company granted a total of 1,040,000 options. Of
these, 365,000 were issued to employees of the Company. 625,000 were issued to
the former owners of HGP in connection with the Company&#146;s acquisition of HGP,
and 50,000 were issued to the Company&#146;s independent directors in accordance with
their standard compensation.</P>
<P align=center>F-23 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F24></A>
<P align=justify style="text-indent: 5%">The fair value of each option grant was estimated on the date
of the grant using the Black-Scholes option pricing model with the following
assumptions: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="70%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="30%"><B>2013</B> </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="30%"><B>2012</B> </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#e6efff>Risk-free interest rate </TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=center width="30%" bgColor=#e6efff>0.39% - 0.40% </TD>
    <TD noWrap align=center width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=center width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=center width="30%" bgColor=#e6efff>0.36% - 0.51% </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left>Expected life (years) </TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=center width="30%">4.75 </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="30%">4.75 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#e6efff>Expected volatility </TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=center width="30%" bgColor=#e6efff>124% - 125% </TD>
    <TD noWrap align=center width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=center width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=center width="30%" bgColor=#e6efff>133% - 135% </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left>Expected dividend yield </TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=center width="30%">Zero </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="30%">Zero </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#e6efff>Expected forfeitures </TD>
    <TD noWrap align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=center width="30%" bgColor=#e6efff>Zero </TD>
    <TD noWrap align=center width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=center width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD noWrap align=center width="30%" bgColor=#e6efff>Zero </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent: 5%">The risk-free interest rates are those for U.S. Treasury
constant maturities, for terms matching the expected term of the option. The
expected life of the options is calculated according to the simplified method
for estimating the expected term of the options, based on the vesting period and
contractual term of each option grant. Expected volatility is based on the
Company&#146;s historical volatility. The Company has never paid a dividend on its
common stock and therefore the expected dividend yield is zero. </P>
<P align=justify style="text-indent: 5%">The following summarizes the changes in common stock options
for the years ended December 31, 2013 and 2012: </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="23%"
    colSpan=4><B>2013</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="23%"
    colSpan=4><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%"><B>Weighted</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%"><B>Weighted</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%"><B>Average</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%"><B>Average</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%"><B>Exercise</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%"><B>Exercise</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="10%"><B>Options</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="10%"><B>Price</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="10%"><B>Options</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="10%"><B>Price</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Outstanding at beginning of year </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>3,898,198 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;1.75 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>3,141,198 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;1.65 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Granted </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">200,000 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;1.00 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">1,040,000 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;2.04 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Exercised </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>(30,000</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;0.51 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>(31,750</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;0.61 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Expired </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(408,198</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;0.85 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(1,250</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;1.40 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Forfeited </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(1,530,000</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;1.91 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(250,000</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;1.83 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Outstanding at end of year </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">2,130,000 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;1.75 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">3,898,198 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;1.75 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Options exercisable at year end </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">930,000 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;1.69 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">1,298,198 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;1.39 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Weighted-average fair value of options granted during the
      year </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%"></TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;0.76 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%"></TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;1.75 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE>
<P align=justify style="text-indent: 5%">As of December 31, 2013, the total unrecognized stock-based
compensation expense related to unvested stock options was $837, which is
expected to be recognized over a weighted-average period of twenty-six months.
</P>
<P align=justify style="text-indent: 5%">The following summarizes the changes in unvested common stock
options for the years ending December 31, 2013 and 2012: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="70%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>Weighted</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>Average</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>Grant Date</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>Options</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>Fair Value</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Unvested at December 31, 2012 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>2,600,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>1.23 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Granted </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">200,000 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">0.76 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Vested </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(790,000</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>1.16 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Forfeited </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%">(810,000</TD>
    <TD align=left width="2%" >) </TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">0.53 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Unvested at December 31, 2013</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>1,200,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>1.67 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV><BR>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="70%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>Weighted</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>Average</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>Grant Date</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>Options</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>Fair Value</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Unvested at December 31, 2011 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>2,350,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>0.83 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Granted </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">1,040,000 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">1.75 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Vested </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(540,000</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>0.87 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Forfeited </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%">(250,000</TD>
    <TD align=left width="2%" >) </TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">0.20 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Unvested at December 31, 2012 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff>2,600,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>1.23 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=center>F-24 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F25></A>
<P align=justify style="text-indent: 5%">The total fair value of options vesting during the years ending
December 31, 2013 and 2012 was $914 and $468, respectively. The unvested options
have no associated performance conditions. In general, the Company&#146;s employee
turnover is low, and the Company expects that the majority of the unvested
options will vest according to the standard four-year timetable. </P>
<P align=justify style="text-indent: 5%">The following table summarizes information about all stock
options outstanding at December 31, 2013: </P>
<DIV>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD noWrap align=center>&nbsp; </TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%"><B>Weighted</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%"><B>Weighted</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%"><B>Weighted</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%"><B>Weighted</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=center>&nbsp; </TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%"><B>Average</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%"><B>Average</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%">&nbsp; </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%"><B>Average</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%"><B>Average</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=center>&nbsp; </TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%"><B>Options</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%"><B>Remaining</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%"><B>Exercise</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%"><B>Number</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%"><B>Remaining</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="11%"><B>Exercise</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap
      align=center><B>Exercise price</B> </TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="11%"><B>Outstanding</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="11%"><B>Life (years)</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="11%"><B>Price</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="11%"><B>Exercisable</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="11%"><B>Life (years)</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="11%"><B>Price</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>$ 0.08 to $ 0.15 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="11%" bgColor=#e6efff>80,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="11%" bgColor=#e6efff>2.75 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="11%" bgColor=#e6efff>&nbsp;0.12 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="11%" bgColor=#e6efff>70,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="11%" bgColor=#e6efff>2.68 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="11%" bgColor=#e6efff>&nbsp;0.12 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>$ 0.70 to $ 1.00 </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="11%">310,000 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="11%">4.74 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="11%">&nbsp;0.95 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="11%">90,000 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="11%">1.58 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="11%">&nbsp;0.84 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>$ 1.83 to $ 2.00 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="11%"
    bgColor=#e6efff>1,740,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="11%" bgColor=#e6efff>4.83 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="11%" bgColor=#e6efff>&nbsp;1.97 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="11%"
    bgColor=#e6efff>770,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="11%" bgColor=#e6efff>4.68 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="11%" bgColor=#e6efff>&nbsp;1.94 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="11%">2,130,000 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="11%">4.74 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="11%">&nbsp;1.75 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="11%">930,000 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="11%">4.23 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="11%">&nbsp;1.69 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR></TABLE></DIV>
<P align=justify><B>Note 15 &#150; Segment Reporting </B></P>
<P align=justify style="text-indent: 5%">From 2005 until the second quarter of 2009, the Company
operated in a single business segment, Intellectual Property Licensing. With the
commencement of HG LLC&#146;s operations in the second quarter of 2009, the Company
diversified into a second segment, Asset Liquidation. For the years ending
December 31, 2013 and 2012, only the Asset Liquidation segment had revenues and
assets sufficiently significant to require separate reporting, as the other operations were  considered to be quantitatively immaterial.</P>
<P align=justify style="text-indent: 5%">There are no material inter-segment revenues or expenses. To
date the Company&#146;s business has been conducted principally in North America, but
the establishment of offices in Europe in the third quarter of 2012 is expected
to result in more international operations in future periods. </P>
<P align=justify style="text-indent: 5%">The table below presents information about the Asset
Liquidation segment of the Company as of and for the years ended December 31,
2013 and 2012: </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="27%"
    colSpan=4><B>Year Ended December 31</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>2013</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="27%"
    colSpan=4><B>Asset Liquidation</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -4pt; margin-left: 4pt">&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Revenues from external customers </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;8,068 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;14,128 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Earnings from equity accounted asset liquidation
      investments </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1,200 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">2,023 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Other income </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>63 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Interest expense </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">388 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">289 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Depreciation and amortization </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>472 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>407 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Segment income (loss) from continuing operations </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(2,404</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">92 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Investment in equity accounted asset
      liquidation investees </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,380 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>3,618 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Segment assets </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">20,399 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">27,752 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE>
<P align=center>F-25 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F26></A>
<P align=justify style="text-indent: 5%">The following table reconciles reportable segment information
to the consolidated financial statements of the Company: </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="27%"
    colSpan=4><B>Year ended December 31,</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>2013</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="12%"><B>2012</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <td width="352" valign="bottom" bgcolor="#E6EFFF">Total revenue for reportable    segments</td>
    <TD bgcolor="#E6EFFF" >$</TD>
    <td width="95" align="right" valign="bottom" bgcolor="#E6EFFF">8,068</td>
    <TD bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD bgcolor="#E6EFFF" >$</TD>
    <td width="91" align="right" valign="bottom" bgcolor="#E6EFFF">14,128</td>
    <TD bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR>
    <td width="352" valign="bottom">Unallocated intellectual    property licensing revenue</td>
    <TD style="BORDER-BOTTOM: #000000 1px solid" >$</TD>
    <td width="95" align="right" valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">824</td>
    <TD >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" >$</TD>
    <td width="91" align="right" valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">&mdash;</td>
    <TD >&nbsp;</TD>
  </TR>
  <TR>
    <td width="352" valign="top" bgcolor="#E6EFFF">Total revenue</td>
    <TD bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 3px double" >$</TD>
    <td width="95" align="right" valign="top" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 3px double">8,892</td>
    <TD bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 3px double" >$</TD>
    <td width="91" align="right" valign="top" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 3px double">14,128</td>
    <TD bgcolor="#E6EFFF" >&nbsp;</TD>
  </TR>
  <TR>
    <TD>
    <p style="text-indent: -4pt; margin-left: 4pt">&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Total other income for reportable segments    </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;63 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Unallocated other income </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">1 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Total other income </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;64 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -4pt; margin-left: 4pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Total interest expense for reportable
      segments </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;388 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;289 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Unallocated interest expense from third party debt </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Unallocated interest expense from related
      party debt </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>168 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Total interest expense </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;556 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;290 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom  bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR>
    <td width="205">Total depreciation and amortization for    reportable segments</td>
    <TD vAlign=bottom>&nbsp;</TD>
    <td width="64" align="right">472 </td>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <td width="64" align="right">407 </td>
    <TD vAlign=bottom>&nbsp;</TD>
  </TR>
  <TR>
    <td width="205" bgcolor="#E6EFFF">Other unallocated depreciation from    corporate assets</td>
    <TD vAlign=bottom  bgColor=#E6EFFF style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <td width="64" align="right" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid">&mdash;</td>
    <TD vAlign=bottom  bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom  bgColor=#E6EFFF style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <td width="64" align="right" bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 1px solid">&mdash;</td>
    <TD vAlign=bottom  bgColor=#E6EFFF>&nbsp;</TD>
  </TR>
  <TR>
    <td width="205">Total depreciation and amortization</td>
    <TD vAlign=bottom style="BORDER-BOTTOM: #000000 3px double">&nbsp;</TD>
    <td width="64" align="right" style="BORDER-BOTTOM: #000000 3px double">472 </td>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom style="BORDER-BOTTOM: #000000 3px double">&nbsp;</TD>
    <td width="64" align="right" style="BORDER-BOTTOM: #000000 3px double">407 </td>
    <TD vAlign=bottom>&nbsp;</TD>
  </TR>
  <TR>
    <TD bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Total segment income (loss) </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;(2,404</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;92 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Intellectual property licensing revenue not allocated to reportable
      segments</p></TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>824 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Other income (expense) and earnings (loss) of other equity
      accounted investments </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">126 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(111</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Other corporate expenses (primarily
      corporate level interest, general and administrative expenses) </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(1,913</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(2,772</TD>
  <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)  </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Income tax (expense) recovery </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(3,029 </TD>
    <TD vAlign=bottom align=left width="2%" >)</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">978 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Net loss from continuing
      operations </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;(6,396</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;(1,813</TD>
  <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)  </TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -4pt; margin-left: 4pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Segment assets </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;20,399 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;27,752 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -4pt; margin-left: 4pt">Other assets not allocated to segments<SUP>(1)</SUP> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">29,596 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">33,558 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -4pt; margin-left: 4pt">Total assets </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>49,995 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;61,310 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD vAlign=top width="5%">(1) </TD>
    <TD>
      <P align=justify>Other assets not allocated to segments are corporate
      assets such as cash, non-trade accounts receivable, prepaid insurance,
      investments and deferred income tax assets.</P></TD></TR></TABLE>
<P align=justify><B>Note 16 &#150; Subsequent Events </B></P>
<P align=justify style="text-indent: 5%">The Company has evaluated events subsequent to December 31,
2013 for disclosure and has one non-recognized subsequent event.</P>
<P align=justify style="text-indent: 5%">On March 20,  2014, Counsel completed its planned disposition of its majority interest in HGI  by the declaration of a dividend in kind consisting of all of the common shares  of HGI owned by Counsel. The shares will be distributed to Counsel&rsquo;s  shareholders of record as of April 1, 2014, with the payment date being April  30, 2014.</P>
<P align=center>F-26 </P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_F27></A>
<P align=center><B>HERITAGE GLOBAL INC. <BR></B><B>SCHEDULE OF VALUATION AND
QUALIFYING ACCOUNTS</B> </P>
<DIV>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD noWrap align=center width="9%"><B>Balance at</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="9%"><B>Charged to</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="9%">&nbsp; </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="9%">&nbsp; </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="9%"><B>Balance at</B> </TD>
    <TD align=left width="1%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD noWrap align=center width="9%"><B>Beginning</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="9%"><B>Costs and</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="9%"><B>Deductions</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="9%">&nbsp; </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="9%"><B>End of</B> </TD>
    <TD align=left width="1%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left bgColor=#e6efff
    ><B>Description</B> </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="9%"
    bgColor=#e6efff><B>of Period</B> </TD>
    <TD noWrap align=center width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="9%"
    bgColor=#e6efff><B>Expenses</B> </TD>
    <TD noWrap align=center width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="9%"
    bgColor=#e6efff><B>(a)</B> </TD>
    <TD noWrap align=center width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="9%"
    bgColor=#e6efff><B>Other</B> </TD>
    <TD noWrap align=center width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="9%"
    bgColor=#e6efff><B>Period</B> </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Allowance for doubtful accounts: </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="9%">&nbsp; </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="9%">&nbsp; </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="9%">&nbsp; </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="9%">&nbsp; </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="9%">&nbsp; </TD>
    <TD align=left width="1%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >&nbsp;December 31, 2012 </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="9%" bgColor=#e6efff>&nbsp;186 </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="9%" bgColor=#e6efff>&nbsp;&#151; </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="9%" bgColor=#e6efff>186 </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="9%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="9%" bgColor=#e6efff>&nbsp;&#151; </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;December 31, 2013 </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="9%">&nbsp;&#151; </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="9%">&nbsp;&#151; </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="9%">&nbsp;&#151; </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="9%">&#151; </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="9%">&nbsp;&#151; </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD></TR></TABLE></DIV>
<P align=justify>____________ <BR>(a) Deductions represents allowance amounts
written off as uncollectible and recoveries of previously reserved amounts. </P>
<P align=center>S-1 </P>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>2
<FILENAME>exhibit21.htm
<DESCRIPTION>EXHIBIT 21
<TEXT>
<HTML>
<HEAD>
   <TITLE>Heritage Global Inc.: Exhibit 21 - Filed by newsfilecorp.com</TITLE>
</HEAD>
<BODY style="font-size:10pt;">
<HR noshade align="center" width=100% size=3 color="black">
<!--$$/page=--><A name=page_1></A>
<P align=right><B>Exhibit 21 </B></P>
<P align=justify><B>List of Subsidiaries of the Registrant</B></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left><B>Name</B> </TD>
    <TD align=left width="50%"><B>State of Incorporation</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>C2 Communications Technologies, Inc. </TD>
    <TD align=left width="50%" bgColor=#e6efff>Delaware </TD></TR>
  <TR vAlign=top>
    <TD align=left>C2 Investments Inc. </TD>
    <TD align=left width="50%">Delaware </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>I-Link Systems Inc. </TD>
    <TD align=left width="50%" bgColor=#e6efff>Utah </TD></TR>
  <TR vAlign=top>
    <TD align=left>Mibridge Inc. </TD>
    <TD align=left width="50%">Utah </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Heritage Global LLC </TD>
    <TD align=left width="50%" bgColor=#e6efff>Delaware </TD></TR>
  <TR vAlign=top>
    <TD align=left>Equity Partners HG LLC </TD>
    <TD align=left width="50%">Delaware </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Heritage Global Partners, Inc. </TD>
    <TD align=left width="50%" bgColor=#e6efff>California </TD></TR>
  <TR vAlign=top>
    <TD align=left>Heritage Global Partners UK Limited </TD>
    <TD align=left width="50%">N/A </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Heritage Global Partners Germany GmbH </TD>
    <TD align=left width="50%" bgColor=#e6efff>N/A </TD></TR>
  <TR vAlign=top>
    <TD align=left>Heritage Global Partners Spain, S.L. </TD>
    <TD align=left width="50%">N/A </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Moving Images NY LLC </TD>
    <TD align=left width="50%" bgColor=#e6efff>Delaware </TD></TR>
  <TR vAlign=top>
    <TD align=left>Greystone Private Equity LLC </TD>
    <TD align=left width="50%">Delaware </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Greystone Post Production Equipment </TD>
    <TD align=left width="50%" bgColor=#e6efff>Delaware </TD></TR>
  <TR vAlign=top>
    <TD align=left>221 Fabritek Dr LLC </TD>
    <TD align=left width="50%">Delaware </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>FP Acquisitions LLC </TD>
    <TD align=left width="50%" bgColor=#e6efff>Delaware </TD></TR>
  <TR vAlign=top>
    <TD align=left>737 Gerrard Rd, LLC </TD>
    <TD align=left width="50%">Delaware </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>C2 Opportunity GP, LP </TD>
    <TD align=left width="50%" bgColor=#e6efff>Delaware </TD></TR>
  <TR vAlign=top>
    <TD align=left>C2 Realty GP, LP </TD>
    <TD align=left width="50%">Delaware </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>C2 Capital, LP </TD>
    <TD align=left width="50%" bgColor=#e6efff>Delaware </TD></TR>
  <TR vAlign=top>
    <TD align=left>C2 Capital GP LLC </TD>
    <TD align=left width="50%">Delaware </TD></TR></TABLE><BR>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>3
<FILENAME>exhibit31-1.htm
<DESCRIPTION>EXHIBIT 31.1
<TEXT>
<HTML>
<head>
<title>Heritage Global Inc.: Exhibit 31.1 - Filed by newsfilecorp.com</title>
</head>
<BODY style="font-size:10pt;">
<HR noshade align="center" width=100% size=3 color="black">
<a name="page_1" id="page_1"></a>
<p align="right"><b>Exhibit 31.1</b> </p>
<p align="center"><b>CERTIFICATION</b> </p>
<p align="justify">I, Allan C. Silber, certify that:</p>
<table
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse;"
cellspacing="0" cellpadding="0" width="100%" border="0" bcllist="BCLLIST">
  <tr>
    <td valign="top" width="5%"><font size="2">1. </font></td>
    <td><p align="justify"><font size="2">I have reviewed this Annual Report on Form 10-K of
      Heritage Global Inc.;</font></p></td>
  </tr>
  <tr>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="5%"><font size="2">2. </font></td>
    <td><p align="justify"><font size="2">Based on my knowledge, this report does not contain any
      untrue statement of a material fact or omit to state a material fact
      necessary to make the statements made, in light of the circumstances under
      which such statements were made, not misleading with respect to the period
      covered by this report;</font></p></td>
  </tr>
  <tr>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="5%"><font size="2">3. </font></td>
    <td><p align="justify"><font size="2">Based on my knowledge, the financial statements, and
      other financial information included in this report, fairly present in all
      material respects the financial condition, results of operations and cash
      flows of the registrant as of, and for, the periods presented in this
      report;</font></p></td>
  </tr>
  <tr>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="5%"><font size="2">4. </font></td>
    <td><p align="justify"><font size="2">The registrant&#146;s other certifying officer(s) and I are
      responsible for establishing and maintaining disclosure controls and
      procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
      internal control over financial reporting (as defined in Exchange Act
      Rules 13a-15(f) and 15d-15(f)) for the registrant and
      have:</font></p></td>
  </tr>
</table>
<font size="2"><br>
</font>
<table
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse;"
cellspacing="0" cellpadding="0" width="100%" border="0" bcllist="BCLLIST">
  <tr>
    <td valign="top" width="5%">&nbsp;</td>
    <td valign="top" width="5%"><font size="2">(a) </font></td>
    <td><p align="justify"><font size="2">Designed such disclosure controls and procedures, or
      caused such disclosure controls and procedures to be designed under our
      supervision, to ensure that material information relating to the
      registrant, including its consolidated subsidiaries, is made known to us
      by others within those entities, particularly during the period in which
      this report is being prepared;</font></p></td>
  </tr>
  <tr>
    <td width="5%">&nbsp;</td>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="5%">&nbsp;</td>
    <td valign="top" width="5%"><font size="2">(b) </font></td>
    <td><p align="justify"><font size="2">Designed such internal control over financial reporting,
      or caused such internal control over financial reporting to be designed
      under our supervision, to provide reasonable assurance regarding the
      reliability of financial reporting and the preparation of financial
      statements for external purposes in accordance with generally accepted
      accounting principles;</font></p></td>
  </tr>
  <tr>
    <td width="5%">&nbsp;</td>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="5%">&nbsp;</td>
    <td valign="top" width="5%"><font size="2">(c) </font></td>
    <td><p align="justify"><font size="2">Evaluated the effectiveness of the registrant&#146;s
      disclosure controls and procedures and presented in this report our
      conclusions about the effectiveness of the disclosure controls and
      procedures, as of the end of the period covered by this report based on
      such evaluation; and</font></p></td>
  </tr>
  <tr>
    <td width="5%">&nbsp;</td>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="5%">&nbsp;</td>
    <td valign="top" width="5%"><font size="2">(d) </font></td>
    <td><p align="justify"><font size="2">Disclosed in this report any change in the registrant&#146;s
      internal control over financial reporting that occurred during the
      registrant&#146;s fourth fiscal quarter that has materially affected, or is
      reasonably likely to materially affect, the registrant&#146;s internal control
      over financial reporting; and</font></p></td>
  </tr>
</table>
<font size="2"><br>
</font>
<table
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse;"
cellspacing="0" cellpadding="0" width="100%" border="0" bcllist="BCLLIST">
  <tr>
    <td valign="top" width="5%"><font size="2">5. </font></td>
    <td><p align="justify"><font size="2">The registrant&#146;s other certifying officer(s) and I have
      disclosed, based on our most recent evaluation of internal control over
      financial reporting, to the registrant&#146;s auditors and the audit committee
      of registrant&#146;s board of directors (or persons performing the equivalent
      functions):</font></p></td>
  </tr>
</table>
<font size="2"><br>
</font>
<table
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse;"
cellspacing="0" cellpadding="0" width="100%" border="0" bcllist="BCLLIST">
  <tr>
    <td width="5%"  >&nbsp;</td>
    <td valign="top" width="5%"><font size="2">(a) </font></td>
    <td><p align="justify"><font size="2">All significant deficiencies and material weaknesses in
      the design or operation of internal control over financial reporting which
      are reasonably likely to adversely affect the registrant&#146;s ability to
      record, process, summarize and report financial information; and</font></p></td>
  </tr>
  <tr>
    <td width="5%" >&nbsp;</td>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td width="5%" >&nbsp;</td>
    <td valign="top" width="5%"><font size="2">(b) </font></td>
    <td><p align="justify"><font size="2">Any fraud, whether or not material, that involves
      management or other employees who have a significant role in the
      registrant&#146;s internal control over financial
      reporting.</font></p></td>
  </tr>
</table>
<font size="2"><br>
</font>
<table
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse;"
cellspacing="0" cellpadding="0" width="100%" border="0">
  <tr valign="top">
    <td align="left"><font size="2">Date: </font></td>
    <td align="left" width="45%"  ><font size="2">March 31, 2014 </font></td>
    <td align="left" width="50%"  >&nbsp;</td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td width="45%" >&nbsp;</td>
    <td width="50%"  >&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2">By: </font></td>
    <td style="BORDER-BOTTOM: #000000 1px solid" align="left" width="45%"
    ><font size="2">/s/ Allan C. Silber </font></td>
    <td align="left" width="50%"  >&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left">&nbsp;</td>
    <td align="left" width="45%" ><font size="2">Allan C. Silber </font></td>
    <td align="left" width="50%"  >&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left">&nbsp;</td>
    <td align="left" width="45%" ><font size="2">Chairman of the Board and
      President </font></td>
    <td align="left" width="50%"  >&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left">&nbsp;</td>
    <td align="left" width="45%" ><font size="2">Principal Executive Officer </font></td>
    <td align="left" width="50%"
>&nbsp;</td>
  </tr>
</table>
<font size="2"><br>
</font>
<hr align="center" width="100%" color="black" noshade="noshade" size="5">
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>4
<FILENAME>exhibit31-2.htm
<DESCRIPTION>EXHIBIT 31.2
<TEXT>
<HTML>
<head>
<title>Heritage Global Inc. - Exhibit 31.2 - Filed by newsfilecorp.com</title>
</head>
<BODY style="font-size:10pt;">
<HR noshade align="center" width=100% size=3 color="black">
<p align="right"><b>Exhibit 31.2</b> </p>
<p align="center"><b>CERTIFICATION</b> </p>
<p align="justify">I, Stephen A. Weintraub, certify that:</p>
<table
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse;"
cellspacing="0" cellpadding="0" width="100%" border="0" bcllist="BCLLIST">
  <tr>
    <td valign="top" width="5%"><font size="2">1. </font></td>
    <td><p align="justify"><font size="2">I have reviewed this Annual Report on Form 10-K of
      Heritage Global Inc.;</font></p></td>
  </tr>
  <tr>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="5%"><font size="2">2. </font></td>
    <td><p align="justify"><font size="2">Based on my knowledge, this report does not contain any
      untrue statement of a material fact or omit to state a material fact
      necessary to make the statements made, in light of the circumstances under
      which such statements were made, not misleading with respect to the period
      covered by this report;</font></p></td>
  </tr>
  <tr>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="5%"><font size="2">3. </font></td>
    <td><p align="justify"><font size="2">Based on my knowledge, the financial statements, and
      other financial information included in this report, fairly present in all
      material respects the financial condition, results of operations and cash
      flows of the registrant as of, and for, the periods presented in this
      report;</font></p></td>
  </tr>
  <tr>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="5%"><font size="2">4. </font></td>
    <td><p align="justify"><font size="2">The registrant&#146;s other certifying officer(s) and I are
      responsible for establishing and maintaining disclosure controls and
      procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
      internal control over financial reporting (as defined in Exchange Act
      Rules 13a-15(f) and 15d-15(f)) for the registrant and
      have:</font></p></td>
  </tr>
</table>
<font size="2"><br>
</font>
<table
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse;"
cellspacing="0" cellpadding="0" width="100%" border="0" bcllist="BCLLIST">
  <tr>
    <td width="5%"  >&nbsp;</td>
    <td valign="top" width="5%"><font size="2">(a) </font></td>
    <td><p align="justify"><font size="2">Designed such disclosure controls and procedures, or
      caused such disclosure controls and procedures to be designed under our
      supervision, to ensure that material information relating to the
      registrant, including its consolidated subsidiaries, is made known to us
      by others within those entities, particularly during the period in which
      this report is being prepared;</font></p></td>
  </tr>
  <tr>
    <td width="5%" >&nbsp;</td>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td width="5%" >&nbsp;</td>
    <td valign="top" width="5%"><font size="2">(b) </font></td>
    <td><p align="justify"><font size="2">Designed such internal control over financial reporting,
      or caused such internal control over financial reporting to be designed
      under our supervision, to provide reasonable assurance regarding the
      reliability of financial reporting and the preparation of financial
      statements for external purposes in accordance with generally accepted
      accounting principles;</font></p></td>
  </tr>
  <tr>
    <td width="5%" >&nbsp;</td>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td width="5%" >&nbsp;</td>
    <td valign="top" width="5%"><font size="2">(c) </font></td>
    <td><p align="justify"><font size="2">Evaluated the effectiveness of the registrant&#146;s
      disclosure controls and procedures and presented in this report our
      conclusions about the effectiveness of the disclosure controls and
      procedures, as of the end of the period covered by this report based on
      such evaluation; and</font></p></td>
  </tr>
  <tr>
    <td width="5%" >&nbsp;</td>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td width="5%" >&nbsp;</td>
    <td valign="top" width="5%"><font size="2">(d) </font></td>
    <td><p align="justify"><font size="2">Disclosed in this report any change in the registrant&#146;s
      internal control over financial reporting that occurred during the
      registrant&#146;s fourth fiscal quarter that has materially affected, or is
      reasonably likely to materially affect, the registrant&#146;s internal control
      over financial reporting; and</font></p></td>
  </tr>
</table>
<font size="2"><br>
</font>
<table
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse;"
cellspacing="0" cellpadding="0" width="100%" border="0" bcllist="BCLLIST">
  <tr>
    <td valign="top" width="5%"><font size="2">5. </font></td>
    <td><p align="justify"><font size="2">The registrant&#146;s other certifying officer(s) and I have
      disclosed, based on our most recent evaluation of internal control over
      financial reporting, to the registrant&#146;s auditors and the audit committee
      of registrant&#146;s board of directors (or persons performing the equivalent
      functions):</font></p></td>
  </tr>
</table>
<font size="2"><br>
</font>
<table
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse;"
cellspacing="0" cellpadding="0" width="100%" border="0" bcllist="BCLLIST">
  <tr>
    <td width="5%"  >&nbsp;</td>
    <td valign="top" width="5%"><font size="2">(a) </font></td>
    <td><p align="justify"><font size="2">All significant deficiencies and material weaknesses in
      the design or operation of internal control over financial reporting which
      are reasonably likely to adversely affect the registrant&#146;s ability to
      record, process, summarize and report financial information; and</font></p></td>
  </tr>
  <tr>
    <td width="5%" >&nbsp;</td>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td width="5%" >&nbsp;</td>
    <td valign="top" width="5%"><font size="2">(b) </font></td>
    <td><p align="justify"><font size="2">Any fraud, whether or not material, that involves
      management or other employees who have a significant role in the
      registrant&#146;s internal control over financial
      reporting.</font></p></td>
  </tr>
</table>
<font size="2"><br>
</font>
<table
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse;"
cellspacing="0" cellpadding="0" width="100%" border="0">
  <tr valign="top">
    <td align="left"><font size="2">Date: </font></td>
    <td align="left" width="45%"  ><font size="2">March 31,
      2014&nbsp;&nbsp;</font></td>
    <td align="left" width="50%"  >&nbsp;</td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td width="45%" >&nbsp;</td>
    <td width="50%"  >&nbsp;</td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td width="45%" >&nbsp;</td>
    <td width="50%"  >&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2">By: </font></td>
    <td style="BORDER-BOTTOM: #000000 1px solid" align="left" width="45%"
    ><font size="2">/s/ Stephen A. Weintraub </font></td>
    <td align="left" width="50%"  >&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left">&nbsp;</td>
    <td width="45%" align="left" nowrap ><font size="2">Stephen A. Weintraub </font></td>
    <td align="left" width="50%"  >&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left">&nbsp;</td>
    <td width="45%" align="left" nowrap ><font size="2">Executive Vice President, Chief
      Financial Officer and Corporate Secretary </font></td>
    <td align="left" width="50%"  >&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left">&nbsp;</td>
    <td width="45%" align="left" nowrap ><font size="2">Principal Financial Officer </font></td>
    <td align="left" width="50%"
>&nbsp;</td>
  </tr>
</table>
<font size="2"><br>
</font>
<hr align="center" width="100%" color="black" noshade="noshade" size="5">
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>5
<FILENAME>exhibit32-1.htm
<DESCRIPTION>EXHIBIT 32.1
<TEXT>
<HTML>
<head>
<title>Heritage Global Inc.: Exhibit 32.1 - Filed by newsfilecorp.com</title>
</head>
<BODY style="font-size:10pt;">
<HR noshade align="center" width=100% size=3 color="black">
<p align="right"><b>Exhibit 32.1</b> </p>
<p align="center"><b>HERITAGE GLOBAL INC.</b> </p>
<p align="center"><b>OFFICER&#146;S CERTIFICATION</b> <br>
  <b>PURSUANT TO</b> <br>
  <b>SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</b> <br>
  <b>(18 U.S.C.
    1350)</b></p>
<p align="justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Allan C. Silber,
  duly appointed and incumbent officer of Heritage Global Inc., a Florida
  corporation (the &#147;Corporation&#148;), in connection with the Corporation&#146;s Annual
  Report on Form 10-K for the annual period ended December 31, 2013, as filed with
  the Securities and Exchange Commission on the date hereof (the &#147;Report&#148;), does
  hereby certify pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, as
  amended, that, to the best of his knowledge: </p>
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style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse;"
cellspacing="0" cellpadding="0" width="100%" border="0" bcllist="BCLLIST">
  <tr>
    <td width="5%"  >&nbsp;</td>
    <td valign="top" width="5%"><font size="2">1. </font></td>
    <td><p align="justify"><font size="2">The Report is in full compliance with reporting
      requirements of Section 13(a) of the Securities Exchange Act of 1934, as
      amended; and</font></p></td>
  </tr>
  <tr>
    <td width="5%" >&nbsp;</td>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td width="5%" >&nbsp;</td>
    <td valign="top" width="5%"><font size="2">2. </font></td>
    <td><p align="justify"><font size="2">The information contained in the Report fairly presents,
      in all material respects, the financial condition and results of
      operations of the Corporation.</font></p></td>
  </tr>
</table>
<p align="justify"><font size="2">March 31, 2014 </font></p>
<table
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse;"
cellspacing="0" cellpadding="0" width="100%" border="0">
  <tr valign="top">
    <td align="left" >&nbsp;</td>
    <td style="BORDER-BOTTOM: #000000 1px solid" align="left" width="50%"><font size="2">/s/
      Allan C. Silber </font></td>
  </tr>
  <tr valign="top">
    <td align="left" >&nbsp;</td>
    <td align="left" width="50%"><font size="2">Allan Silber </font></td>
  </tr>
  <tr valign="top">
    <td align="left" >&nbsp;</td>
    <td align="left" width="50%"><font size="2">Chairman of the Board and President </font></td>
  </tr>
  <tr valign="top">
    <td align="left" >&nbsp;</td>
    <td align="left" width="50%"><font size="2">Principal Executive Officer </font></td>
  </tr>
</table>
<font size="2"><br>
</font>
<hr align="center" width="100%" color="black" noshade="noshade" size="5">
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>6
<FILENAME>exhibit32-2.htm
<DESCRIPTION>EXHIBIT 32.2
<TEXT>
<HTML>
<head>
<title>Heritage Global Inc.: Exhibit 32.2 - Filed by newsfilecorp.com</title>
</head>
<BODY style="font-size:10pt;">
<HR noshade align="center" width=100% size=3 color="black">
<p align="right"><b>Exhibit 32.2</b> </p>
<p align="center"><b>HERITAGE GLOBAL INC.</b> </p>
<p align="center"><b>OFFICER&#146;S CERTIFICATION</b> <br>
  <b>PURSUANT TO</b> <br>
  <b>SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 </b><br>
  <b>(18 U.S.C.
    1350)</b></p>
<p align="justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Stephen A.
  Weintraub, duly appointed and incumbent officer of Heritage Global Inc., a
  Florida corporation (the &#147;Corporation&#148;), in connection with the Corporation&#146;s
  Annual Report on Form 10-K for the annual period ended December 31, 2013, as
  filed with the Securities and Exchange Commission on the date hereof (the
  &#147;Report&#148;), does hereby certify pursuant to Section 906 of the Sarbanes-Oxley Act
  of 2002, as amended, that, to the best of his knowledge: </p>
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cellspacing="0" cellpadding="0" width="100%" border="0" bcllist="BCLLIST">
  <tr>
    <td width="5%"  >&nbsp;</td>
    <td valign="top" width="5%"><font size="2">1. </font></td>
    <td><p align="justify"><font size="2">The Report is in full compliance with reporting
      requirements of Section 13(a) of the Securities Exchange Act of 1934, as
      amended; and</font></p></td>
  </tr>
  <tr>
    <td width="5%" >&nbsp;</td>
    <td width="5%">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td width="5%" >&nbsp;</td>
    <td valign="top" width="5%"><font size="2">2. </font></td>
    <td><p align="justify"><font size="2">The information contained in the Report fairly presents,
      in all material respects, the financial condition and results of
      operations of the Corporation.</font></p></td>
  </tr>
</table>
<p align="justify"><font size="2">March 31, 2014 </font></p>
<table
style="BORDER-COLOR: black; BORDER-COLLAPSE: collapse;"
cellspacing="0" cellpadding="0" width="100%" border="0">
  <tr valign="top">
    <td align="left" >&nbsp;</td>
    <td style="BORDER-BOTTOM: #000000 1px solid" align="left" width="50%"><font size="2">/s/
      Stephen A. Weintraub </font></td>
  </tr>
  <tr valign="top">
    <td align="left" >&nbsp;</td>
    <td align="left" width="50%"><font size="2">Stephen A. Weintraub </font></td>
  </tr>
  <tr valign="top">
    <td align="left" ></td>
    <td align="left" width="50%"><font size="2">Executive Vice President, Chief Financial
      Officer and Corporate Secretary </font></td>
  </tr>
  <tr valign="top">
    <td align="left" >&nbsp;</td>
    <td align="left" width="50%"><font size="2">Principal Financial Officer </font></td>
  </tr>
</table>
<br>
<hr align="center" width="100%" color="black" noshade="noshade" size="5">
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.INS
<SEQUENCE>7
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<DESCRIPTION>XBRL INSTANCE FILE
<TEXT>
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  <hgbl:IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">2100000</hgbl:IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness>
  <hgbl:IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">0</hgbl:IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness>
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  <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 1 &amp;#8211; Description of Business and Principles of Consolidation&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;These consolidated financial statements include the accounts of Heritage Global Inc. together with its subsidiaries, including Heritage Global LLC (&amp;#8220;HG LLC&amp;#8221;), Equity Partners HG LLC (&amp;#8220;Equity Partners&amp;#8221;), Heritage Global Partners, Inc. (&amp;#8220;HGP&amp;#8221;), C2 Communications Technologies Inc., and C2 Investments Inc. These entities, collectively, are referred to as &amp;#8220;HGI&amp;#8221;, the &amp;#8220;Company&amp;#8221;, &amp;#8220;we&amp;#8221; or &amp;#8220;our&amp;#8221; in these consolidated financial statements. These consolidated financial statements were prepared in conformity with accounting principles generally accepted in the United States of America (&amp;#8220;GAAP&amp;#8221;), as outlined in the Financial Accounting Standards Board (&amp;#8220;FASB&amp;#8221;) Accounting Standards Codification (&amp;#8220;ASC&amp;#8221;) and include the assets, liabilities, revenues, and expenses of all subsidiaries over which HGI exercises control. All significant intercompany accounts and transactions have been eliminated upon consolidation.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company operates in two business segments, Asset Liquidation and Patent Licensing. The Company&amp;#8217;s segments are discussed in more detail in Note 15.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s Asset Liquidation segment, which began operations in the second quarter of 2009, specializes in services relating to the acquisition and disposition of distressed and surplus assets, including appraisal and auctions. It consists of the operations of HG LLC, Equity Partners and HGP. These operations are discussed in more detail in Note 2.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Licensing of intellectual property constitutes the Company&amp;#8217;s Patent Licensing segment. HGI owns certain patents, including two foundational patents in voice over internet protocol (&amp;#8220;VoIP&amp;#8221;) technology &amp;#8211; U.S. Patent Nos. 6,243,373 (the &amp;#8220;VoIP Patent&amp;#8221;) and 6,438,124 (the &amp;#8220;C2 Patent&amp;#8221;) (together the &amp;#8220;VoIP Patent Portfolio&amp;#8221;), which it licenses. HGI&amp;#8217;s target market consists of carriers, equipment manufacturers, service providers and end users in the internet protocol telephony market who are using HGI&amp;#8217;s patented VoIP technologies by deploying VoIP networks for phone-to-phone communications.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In 2007, the Company began investing in Internet-based e-commerce businesses by acquiring minority positions in several companies. The Company&amp;#8217;s most significant investment took place in 2009, when it indirectly acquired an approximate
      5% interest in Polaroid Corporation, pursuant to a Chapter 11 reorganization in a U.S. bankruptcy court. The Company&amp;#8217;s investments are discussed in more detail in Note 5.
    &lt;/p&gt;</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
  <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="cx_30_June_2009_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidMember" unitRef="pure" decimals="2">0.05</us-gaap:EquityMethodInvestmentOwnershipPercentage>
  <us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 2 &amp;#8211; Asset Liquidation Operations&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company began its asset liquidation operations in the second quarter of 2009, through its subsidiary HG LLC, which specializes in capital asset solutions. These involve finding, acquiring and monetizing distressed and surplus capital assets. In addition to acquiring turn-key manufacturing facilities and used industrial machinery and equipment, HG LLC arranges traditional asset disposition sales, including liquidation and auction sales, earning commission revenue from the latter. HG LLC was originally owned
      75% by the Company and
      25% by HG LLC&amp;#8217;s Co-CEOs. In November 2010, the Company acquired the Co-CEOs&amp;#8217;
      25% interest in exchange for approximately
      3.2
      million shares of the Company.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In June 2011, HG LLC expanded its operations through its acquisition of
      100% of the business of EP USA, LLC (d/b/a Equity Partners ) (&amp;#8220;Equity Partners&amp;#8221;), a boutique investment banking firm and provider of financial solutions. Equity Partners was founded in 1988, and works with financially distressed companies and properties to arrange customized financial solutions in the form of debt/refinancing or equity investments, to create joint venture relationships, or to organize going concern sales of a business or property. Its services are intended to allow distressed businesses to remain intact in order to maintain their going concern values, which typically are significantly higher than their liquidation values. As part of the acquisition, HGI entered into employment and consulting agreements with the previous owners and employees of Equity Partners.
    &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On February 29, 2012 the Company again expanded its asset liquidation operations through the acquisition of
      100% of the issued and outstanding capital stock in Heritage Global Partners, a full-service, global auction, appraisal and asset advisory firm. In connection with the acquisition, HGI entered into employment agreements with the previous owners and employees of HGP. The following table summarizes the consideration paid for HGP and the amounts of the assets acquired and liabilities assumed recognized at the acquisition date:
    &lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;
                &lt;b&gt;At February 29, 2012&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                &lt;strong&gt;$&lt;/strong&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;b&gt;Consideration paid&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;
                Cash
                &lt;sup&gt;1&lt;/sup&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                3,000
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                Promissory notes, net of receivable from owners
                &lt;sup&gt;2&lt;/sup&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                849
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;Equity instruments:&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                1,000,000 HGI common shares
                &lt;sup&gt;3&lt;/sup&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                2,100
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;
                625,000 options to purchase HGI common shares at $2.00 per share
                &lt;sup&gt;4&lt;/sup&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                1,131
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Fair value of total consideration&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                7,080
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;b&gt;Acquisition related costs&lt;/b&gt;
                (included in selling, general, and administrative expenses in HGI&amp;#8217;s consolidated statement of operations for the year ended December 31, 2012)
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                78
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;b&gt;Recognized amounts of identifiable assets acquired and liabilities assumed&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;
                Cash
                &lt;sup&gt;1&lt;/sup&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                656
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Accounts receivable (net of $0 allowance for doubtful accounts)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                870
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;Deposits&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                20
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Prepaid expenses&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                43
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;Property, plant and equipment&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                37
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Identifiable intangible assets&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                5,640
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;Accounts payable and accrued liabilities&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                (1,212
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Client liability account&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                (1,424
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;Short-term note payable&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                (100
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Future income taxes payable&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                (2,178
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;Total identifiable net assets assumed&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                2,352
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Goodwill&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                4,728
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                7,080
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
    &lt;div&gt;&amp;#160;&lt;/div&gt;
              &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;sup&gt;1&lt;/sup&gt;
          Net cash used for the acquisition was $2,344.
        &lt;/p&gt;
        &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;sup&gt;2&lt;/sup&gt;
          The notes (the &amp;#8220;Promissory Notes&amp;#8221;) were paid in full on their August 31, 2012 maturity date.
        &lt;/p&gt;
        &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;sup&gt;3&lt;/sup&gt;
          Value determined using the closing price of the Company&amp;#8217;s common shares on February 29, 2012
        &lt;/p&gt;
        &lt;p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;sup&gt;4&lt;/sup&gt;
          Value determined using the Black-Scholes Option Pricing Model. Inputs to the model included an expected volatility rate of
          133%, a risk-free interest rate of
          1.25%, an expected life of
          4.75
          years, and an expected dividend yield of $nil.
          &lt;sup/&gt;
        &lt;/p&gt;
        &lt;p align="justify"&gt;
          &lt;font style="font-size:10pt;"&gt;
            &lt;font style="font-family: times new roman,times,serif;"&gt;The fair value of the accounts receivable is the value as reported in the above table.&lt;/font&gt;
          &lt;/font&gt;
        &lt;/p&gt;
        &lt;p align="justify"&gt;
          &lt;font style="font-size:10pt;"&gt;
            &lt;font style="font-family: times new roman,times,serif;"&gt;The goodwill and identifiable intangible assets are discussed in Note 6.&lt;/font&gt;
          &lt;/font&gt;
        &lt;/p&gt;
        &lt;p align="justify"&gt;
          &lt;font style="font-size:10pt;"&gt;
            &lt;font style="font-family: times new roman,times,serif;"&gt;To date, the only transactions recognized separately from the acquisition were the acquisition costs noted in the above table.&lt;/font&gt;
          &lt;/font&gt;
        &lt;/p&gt;</us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock>
  <us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;
          &lt;b&gt;At February 29, 2012&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          &lt;strong&gt;$&lt;/strong&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          &lt;b&gt;Consideration paid&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;
          Cash
          &lt;sup&gt;1&lt;/sup&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          3,000
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          Promissory notes, net of receivable from owners
          &lt;sup&gt;2&lt;/sup&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          849
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Equity instruments:&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          1,000,000 HGI common shares
          &lt;sup&gt;3&lt;/sup&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          2,100
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;
          625,000 options to purchase HGI common shares at $2.00 per share
          &lt;sup&gt;4&lt;/sup&gt;
        &lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          1,131
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Fair value of total consideration&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          7,080
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          &lt;b&gt;Acquisition related costs&lt;/b&gt;
          (included in selling, general, and administrative expenses in HGI&amp;#8217;s consolidated statement of operations for the year ended December 31, 2012)
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          78
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          &lt;b&gt;Recognized amounts of identifiable assets acquired and liabilities assumed&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;
          Cash
          &lt;sup&gt;1&lt;/sup&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          656
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Accounts receivable (net of $0 allowance for doubtful accounts)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          870
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Deposits&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          20
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Prepaid expenses&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          43
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Property, plant and equipment&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          37
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Identifiable intangible assets&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          5,640
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Accounts payable and accrued liabilities&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          (1,212
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Client liability account&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          (1,424
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Short-term note payable&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          (100
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Future income taxes payable&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          (2,178
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;Total identifiable net assets assumed&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          2,352
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Goodwill&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          4,728
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td width="5%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          7,080
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock>
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  <hgbl:PercentageOfEquityInterestAcquiredByParent contextRef="cx_30_November_2010_BusinessAcquisitionAxis-HgLlcMember" unitRef="pure" decimals="2">0.25</hgbl:PercentageOfEquityInterestAcquiredByParent>
  <us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued contextRef="cx_01_November_2010_TO_30_November_2010_BusinessAcquisitionAxis-HgLlcMember" unitRef="shares" decimals="-6">3200000</us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued>
  <us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="cx_30_June_2011_BusinessAcquisitionAxis-EquityPartnersMember" unitRef="pure" decimals="2">1.00</us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
  <us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="cx_29_February_2012_BusinessAcquisitionAxis-HeritageGlobalPartnersIncMember" unitRef="pure" decimals="2">1.00</us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
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  <us-gaap:FairValueAssumptionsExpectedVolatilityRate contextRef="cx_01_February_2012_TO_29_February_2012_BusinessAcquisitionAxis-HeritageGlobalPartnersIncMember" unitRef="pure" decimals="2">1.33</us-gaap:FairValueAssumptionsExpectedVolatilityRate>
  <us-gaap:FairValueAssumptionsRiskFreeInterestRate contextRef="cx_01_February_2012_TO_29_February_2012_BusinessAcquisitionAxis-HeritageGlobalPartnersIncMember" unitRef="pure" decimals="4">0.0125</us-gaap:FairValueAssumptionsRiskFreeInterestRate>
  <us-gaap:FairValueAssumptionsExpectedTerm contextRef="cx_01_February_2012_TO_29_February_2012_BusinessAcquisitionAxis-HeritageGlobalPartnersIncMember">P4Y9M</us-gaap:FairValueAssumptionsExpectedTerm>
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  <hgbl:BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued contextRef="cx_01_February_2012_TO_29_February_2012_BusinessAcquisitionAxis-HeritageGlobalPartnersIncMember" unitRef="shares" decimals="0">625000</hgbl:BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="cx_01_February_2012_TO_29_February_2012_BusinessAcquisitionAxis-HeritageGlobalPartnersIncMember" unitRef="usd_shares" decimals="0">2</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="cx_29_February_2012_BusinessAcquisitionAxis-HeritageGlobalPartnersIncMember" unitRef="usd" decimals="-3">0</us-gaap:AllowanceForDoubtfulAccountsReceivable>
  <us-gaap:DebtInstrumentMaturityDate contextRef="cx_01_February_2012_TO_29_February_2012_BusinessAcquisitionAxis-HeritageGlobalPartnersIncMember">2012-08-31</us-gaap:DebtInstrumentMaturityDate>
  <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 3 &amp;#8211; Summary of Significant Accounting Policies&lt;/b&gt;
    &lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Use of estimates&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The preparation of the Company&amp;#8217;s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Management bases its estimates and judgments on historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results could differ from those estimates.&lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Significant estimates include the assessment of collectability of revenue recognized, and the valuation of amounts receivable, inventory, investments, assets acquired, deferred income tax assets, goodwill and intangible assets, liabilities, and stock-based compensation. These estimates have the potential to significantly impact our consolidated financial statements, either because of the significance of the financial statement item to which they relate, or because they require judgment and estimation due to the uncertainty involved in measuring, at a specific point in time, events that are continuous in nature.&lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Asset liquidation accounting&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s asset liquidation transactions are generally conducted through two different formats. GAAP requires that they be reported separately in the consolidated financial statements.&lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The majority of asset liquidation transactions are conducted directly by the Company. Revenue is reported as Asset Liquidation revenue, and the associated direct costs are reported as Asset Liquidation costs. At the balance sheet date, any unsold assets are reported as Inventory, any outstanding accounts receivable are included in the Company&amp;#8217;s Amounts Receivable, and any associated liabilities are included in the Company&amp;#8217;s Accrued Liabilities. Although all inventory is expected to be sold in less than one year, real estate inventory is not recorded as a current asset.&lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The remaining transactions involve the Company acting jointly with one or more additional purchasers, pursuant to a partnership, joint venture or limited liability company (&amp;#8220;LLC&amp;#8221;) agreement (collectively, &amp;#8220;Joint Ventures&amp;#8221;). For these transactions, the Company&amp;#8217;s proportionate share of the net income (loss) is reported as Earnings (Loss) of Equity Accounted Asset Liquidation Investments. At each balance sheet date, the Company&amp;#8217;s investments in these Joint Ventures are reported in the consolidated balance sheet as Asset Liquidation Investments. Although the Company expects to exit each of its investments in Joint Ventures in less than one year, they are reported on the balance sheet as non-current Asset Liquidation Investments. The Company monitors the value of the Joint Ventures&amp;#8217; underlying assets and liabilities, and records a write down of its investments if the Company concludes that there has been a decline in the value of the net assets.&lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Cash and cash equivalents&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. The Company maintains its cash and cash equivalents with financial institutions in Toronto, Canada; New York, NY and San Diego, CA. These accounts may from time to time exceed federally insured limits. The Company has not experienced any losses on such accounts.&lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Amounts receivable&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s amounts receivable primarily relate to the operations of its asset liquidation business. They consist of three major categories: fees and retainers relating to appraisals and auctions, receivables from asset sales, and receivables from Joint Venture partners. The initial value of an amount receivable corresponds to the fair value of the underlying goods or services. To date all receivables have been classified as current and, due to their short-term nature, any decline in fair value would be due to issues involving collectability. At each financial statement date the collectability of each outstanding amount receivable is evaluated, and an allowance is recorded if the book value exceeds the amount that is deemed collectable. Collectability is determined on the basis of payment history. See Note 6 for more detail regarding the Company&amp;#8217;s amounts receivable.&lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Inventory&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          The Company&amp;#8217;s inventory consists of assets acquired for resale, which are normally expected to be sold within a one-year operating cycle. They are recorded at the lower of cost and net realizable value. During 2012 the Company recorded write downs of $363
          on its real estate inventory and $210
          on its equipment inventory, both of which were reported as part of Asset Liquidation Expenses. There were no write downs during 2013.
        &lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Investments&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;At December 31, 2013 and 2012 the Company held two investments in private companies, both of which were accounted for under the equity method. Under this method, the investments are carried at cost, plus or minus the Company&amp;#8217;s share of increases and decreases, respectively, in the investee&amp;#8217;s net assets and certain other adjustments. Impairments, equity pick-ups, and realized gains and losses on equity securities are reported separately in the consolidated statement of operations. The Company monitors its investments for impairment by considering factors such as the economic environment and market conditions, as well as the operational performance of, and other specific factors relating to, the businesses underlying the investments. The fair values of the securities are estimated quarterly using the best available information as of the evaluation date, such as recent financing rounds of the investee, and other investee-specific information. See Note 5 for further discussion of the Company&amp;#8217;s investments.&lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Fair value of financial instruments&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of financial instruments is the amount at which the instruments could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. At December 31, 2013 and 2012, the carrying values of the Company&amp;#8217;s cash, amounts receivable, receivable from a related party, deposits, accounts payable and accrued liabilities and debt payable to a third party approximate fair value. There are three levels within the fair value hierarchy: Level 1 &amp;#8211; quoted prices in active markets for identical assets or liabilities; Level 2 &amp;#8211; significant other observable inputs; and Level 3 &amp;#8211; significant unobservable inputs. Although the Company does not employ fair value accounting for any of its assets or liabilities, in assessing the fair values of its financial instruments, the Company applies the Level 1, 2 and 3 valuation principles required by GAAP.&lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Assets and liabilities acquired&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;In the course of its operations, most recently with respect to the HGP acquisition in February 2012, the Company acquires assets and liabilities as components of a business combination. Valuations are assigned to the acquired assets and liabilities based primarily on management&amp;#8217;s assessment of their fair market value. With respect to the acquisition of HGP, the Company engaged the services of an independent third party to assist management with management's determination of the value of the acquired intangible assets and goodwill.&lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Intangible assets&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Intangible assets are recorded at fair value upon acquisition and are amortized over their estimated lives. The Company monitors events and changes in circumstances which require an assessment of recoverability. If the carrying amount of the intangible assets is not recoverable, an impairment loss is recognized in the statement of operations, determined by comparing the carrying amount of the asset to its fair value.&lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;At December 31, 2013 the Company&amp;#8217;s intangible assets relate to its acquisition of HGP in February 2012. See Note 2 and Note 6 for more detail regarding the Company&amp;#8217;s intangible assets.&lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Goodwill&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          Goodwill, which results from the difference between the purchase price and the fair value of net identifiable assets acquired, is not amortized but is tested annually at December 31 for impairment in accordance with GAAP. Testing is a two-step process, in which the carrying amount of the reporting unit associated with the goodwill is first compared to the reporting unit&amp;#8217;s estimated fair value. If the carrying amount of the reporting unit exceeds its estimated fair value, the fair values of the reporting unit&amp;#8217;s assets and liabilities are analyzed to determine whether the goodwill of the reporting unit has been impaired. An impairment loss is recognized to the extent that the Company&amp;#8217;s recorded goodwill exceeds its implied fair value as determined by this two-step process. FASB Accounting Standards Update 2011-08,
          &lt;i&gt;Testing Goodwill for Impairment&lt;/i&gt;
          , provides the option to perform a qualitative assessment prior to performing the two-step process, which may eliminate the need for further testing. Goodwill, in addition to being tested for impairment annually, is tested for impairment between annual tests if an event occurs or circumstances change such that it is more likely than not that the carrying amount of goodwill may be impaired.
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;At December 31, 2013 the Company&amp;#8217;s goodwill relates to its acquisition of Equity Partners in June 2011 and its acquisition of HGP in February 2012. See Note 2 and Note 6 for more detail regarding the Company&amp;#8217;s goodwill.&lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Deferred income tax assets&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          The Company recognizes deferred tax assets and liabilities for temporary differences between the tax bases of assets and liabilities and the amounts at which they are carried in the financial statements, based upon the enacted tax rates in effect for the year in which the differences are expected to reverse. The Company establishes a valuation allowance when necessary to reduce deferred tax assets to the amount expected to be realized. In 2013, the Company recorded a valuation allowance of $4,740
          ; there were no similar transactions in 2012.&amp;#160; See Note 10 for further discussion of the Company&amp;#8217;s income taxes.
        &lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Liabilities and contingencies&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company is involved from time to time in various legal matters arising out of its operations in the normal course of business. On a case by case basis, the Company evaluates the likelihood of possible outcomes for this litigation. Based on this evaluation, the Company determines whether a liability accrual is appropriate. If the likelihood of a negative outcome is probable, and the amount is estimable, the Company accounts for the liability in the current period.&lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Asset liquidation revenue&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Asset liquidation revenue generally consists of commissions and fees from acting as the agent for asset sales by third parties, and gross proceeds from auctions and negotiated sales of asset inventory. Revenue is recognized when persuasive evidence of an arrangement exists, the amount of the proceeds is fixed, delivery terms are arranged and collectability is reasonably assured.&lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Stock-based compensation&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s stock-based compensation is primarily in the form of options to purchase common shares. The fair value is calculated using the Black-Scholes Option Pricing Model, and subsequently expensed over the vesting period. The provisions of the Company&amp;#8217;s stock-based compensation plans do not require the Company to settle any options by transferring cash or other assets, and therefore the Company classifies the option awards as equity. See Note 14 for further discussion of the Company&amp;#8217;s stock-based compensation.&lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Segment reporting&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Since the second quarter of 2009, the Company has operated in two business segments, Asset Liquidation and Intellectual Property Licensing. The asset liquidation segment includes the operations of HG LLC, Equity Partners and HGP. The intellectual property licensing segment includes all operations relating to licensing of the Company&amp;#8217;s intellectual property. See Note 15 for further discussion of the Company&amp;#8217;s segments.&lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Recent accounting pronouncements&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          In February 2013, the FASB issued Accounting Standards Update 2013-02,
          &lt;i&gt;Other Comprehensive Income (Topic 220)&lt;/i&gt;
          (&amp;#8220;ASU 2013-02&amp;#8221;). ASU 2013-02 requires entities to disclose additional information about items reclassified out of accumulated other comprehensive income (&amp;#8220;AOCI&amp;#8221;). Specifically, entities must report 1) changes in AOCI balances by component, including the income tax benefit or expense attributed to each component, and 2) significant items reclassified out of AOCI by component, either on the face of the income statement or as a separate footnote to the financial statements. ASU 2013-02 does not change the current GAAP requirement for a total for comprehensive income to be reported in financial statements in either a single continuous statement or two separate but consecutive statements. ASU 2013-02 is effective for interim periods and fiscal years beginning after December 15, 2012, with early adoption permitted. The Company adopted ASU 2013-02 in the first quarter of 2013. As the Company&amp;#8217;s AOCI is immaterial, and consists solely of cumulative foreign currency translation adjustments of a subsidiary, its adoption did not have a significant impact on the Company&amp;#8217;s consolidated financial statements.
        &lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;
            &lt;i&gt;Future accounting pronouncements&lt;/i&gt;
          &lt;/b&gt;
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          In March 2013, the FASB issued Accounting Standards Update 2013-05,
          &lt;i&gt;Foreign Currency Matters (Topic 83)&lt;/i&gt;
          (&amp;#8220;ASU 2013-05&amp;#8221;). ASU 2013-05 specifies that a cumulative translation adjustment (CTA) is attached to a parent company&amp;#8217;s investment in a foreign entity and should be released in a manner consistent with derecognition guidance on investments in entities. Therefore, the entire amount of the CTA associated with a foreign entity would be released upon 1) sale of a subsidiary or group of net assets within a foreign entity, which represents the substantially complete liquidation of the investment in the entity, 2) loss of a controlling financial interest in an investment in a foreign entity, or 3) step acquisition of a foreign entity. ASU 2013-05 does not change the requirement to release a pro rata portion of the CTA of the foreign entity into earnings for a partial sale of an equity method investment in a foreign entity. ASU 2013-05 is effective for interim periods and fiscal years beginning on or after December 15, 2013, with early adoption permitted. The Company does not expect that the adoption of ASU 2013-05 will have a significant impact on its consolidated financial statements.
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          In July 2013, the FASB issued Accounting Standards Update 2013-11,
          &lt;i&gt;Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or Tax Credit Carryforward Exists&lt;/i&gt;
          (&amp;#8220;ASU 2013-11&amp;#8221;). ASU 2013-11 requires that an unrecognized tax benefit must be presented as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward. An exception to this presentation can be made when the carryforward or tax loss is not available at the reporting date under applicable tax law to settle taxes that would result from the disallowance of the tax position, or when the reporting entity does not intend to use the deferred tax asset for this purpose. In those circumstances, the unrecognized tax benefit would be presented as a liability. ASU 2013-11 does not require any additional disclosures. The ASU is effective for annual periods beginning after December 15, 2013, and interim periods within those years. Early adoption is permitted. The Company has not yet assessed the impact of ASU 2013-11 on its consolidated financial statements.
        &lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
  <us-gaap:UseOfEstimates contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Use of estimates&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The preparation of the Company&amp;#8217;s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Management bases its estimates and judgments on historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results could differ from those estimates.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Significant estimates include the assessment of collectability of revenue recognized, and the valuation of amounts receivable, inventory, investments, assets acquired, deferred income tax assets, goodwill and intangible assets, liabilities, and stock-based compensation. These estimates have the potential to significantly impact our consolidated financial statements, either because of the significance of the financial statement item to which they relate, or because they require judgment and estimation due to the uncertainty involved in measuring, at a specific point in time, events that are continuous in nature.&lt;/p&gt;</us-gaap:UseOfEstimates>
  <hgbl:AssetLiquidationAccountingPolicyTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Asset liquidation accounting&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s asset liquidation transactions are generally conducted through two different formats. GAAP requires that they be reported separately in the consolidated financial statements.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The majority of asset liquidation transactions are conducted directly by the Company. Revenue is reported as Asset Liquidation revenue, and the associated direct costs are reported as Asset Liquidation costs. At the balance sheet date, any unsold assets are reported as Inventory, any outstanding accounts receivable are included in the Company&amp;#8217;s Amounts Receivable, and any associated liabilities are included in the Company&amp;#8217;s Accrued Liabilities. Although all inventory is expected to be sold in less than one year, real estate inventory is not recorded as a current asset.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The remaining transactions involve the Company acting jointly with one or more additional purchasers, pursuant to a partnership, joint venture or limited liability company (&amp;#8220;LLC&amp;#8221;) agreement (collectively, &amp;#8220;Joint Ventures&amp;#8221;). For these transactions, the Company&amp;#8217;s proportionate share of the net income (loss) is reported as Earnings (Loss) of Equity Accounted Asset Liquidation Investments. At each balance sheet date, the Company&amp;#8217;s investments in these Joint Ventures are reported in the consolidated balance sheet as Asset Liquidation Investments. Although the Company expects to exit each of its investments in Joint Ventures in less than one year, they are reported on the balance sheet as non-current Asset Liquidation Investments. The Company monitors the value of the Joint Ventures&amp;#8217; underlying assets and liabilities, and records a write down of its investments if the Company concludes that there has been a decline in the value of the net assets.&lt;/p&gt;</hgbl:AssetLiquidationAccountingPolicyTextBlock>
  <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Cash and cash equivalents&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. The Company maintains its cash and cash equivalents with financial institutions in Toronto, Canada; New York, NY and San Diego, CA. These accounts may from time to time exceed federally insured limits. The Company has not experienced any losses on such accounts.&lt;/p&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
  <us-gaap:ReceivablesPolicyTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Amounts receivable&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s amounts receivable primarily relate to the operations of its asset liquidation business. They consist of three major categories: fees and retainers relating to appraisals and auctions, receivables from asset sales, and receivables from Joint Venture partners. The initial value of an amount receivable corresponds to the fair value of the underlying goods or services. To date all receivables have been classified as current and, due to their short-term nature, any decline in fair value would be due to issues involving collectability. At each financial statement date the collectability of each outstanding amount receivable is evaluated, and an allowance is recorded if the book value exceeds the amount that is deemed collectable. Collectability is determined on the basis of payment history. See Note 6 for more detail regarding the Company&amp;#8217;s amounts receivable.&lt;/p&gt;</us-gaap:ReceivablesPolicyTextBlock>
  <us-gaap:InventoryPolicyTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Inventory&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company&amp;#8217;s inventory consists of assets acquired for resale, which are normally expected to be sold within a one-year operating cycle. They are recorded at the lower of cost and net realizable value. During 2012 the Company recorded write downs of $363
      on its real estate inventory and $210
      on its equipment inventory, both of which were reported as part of Asset Liquidation Expenses. There were no write downs during 2013.
    &lt;/p&gt;</us-gaap:InventoryPolicyTextBlock>
  <us-gaap:EquityAndCostMethodInvestmentsPolicy contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Investments&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;At December 31, 2013 and 2012 the Company held two investments in private companies, both of which were accounted for under the equity method. Under this method, the investments are carried at cost, plus or minus the Company&amp;#8217;s share of increases and decreases, respectively, in the investee&amp;#8217;s net assets and certain other adjustments. Impairments, equity pick-ups, and realized gains and losses on equity securities are reported separately in the consolidated statement of operations. The Company monitors its investments for impairment by considering factors such as the economic environment and market conditions, as well as the operational performance of, and other specific factors relating to, the businesses underlying the investments. The fair values of the securities are estimated quarterly using the best available information as of the evaluation date, such as recent financing rounds of the investee, and other investee-specific information. See Note 5 for further discussion of the Company&amp;#8217;s investments.&lt;/p&gt;</us-gaap:EquityAndCostMethodInvestmentsPolicy>
  <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Fair value of financial instruments&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of financial instruments is the amount at which the instruments could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. At December 31, 2013 and 2012, the carrying values of the Company&amp;#8217;s cash, amounts receivable, receivable from a related party, deposits, accounts payable and accrued liabilities and debt payable to a third party approximate fair value. There are three levels within the fair value hierarchy: Level 1 &amp;#8211; quoted prices in active markets for identical assets or liabilities; Level 2 &amp;#8211; significant other observable inputs; and Level 3 &amp;#8211; significant unobservable inputs. Although the Company does not employ fair value accounting for any of its assets or liabilities, in assessing the fair values of its financial instruments, the Company applies the Level 1, 2 and 3 valuation principles required by GAAP.&lt;/p&gt;</us-gaap:FairValueOfFinancialInstrumentsPolicy>
  <hgbl:AssetsandliabilitiesacquiredPolicyTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Assets and liabilities acquired&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;In the course of its operations, most recently with respect to the HGP acquisition in February 2012, the Company acquires assets and liabilities as components of a business combination. Valuations are assigned to the acquired assets and liabilities based primarily on management&amp;#8217;s assessment of their fair market value. With respect to the acquisition of HGP, the Company engaged the services of an independent third party to assist management with management's determination of the value of the acquired intangible assets and goodwill.&lt;/p&gt;</hgbl:AssetsandliabilitiesacquiredPolicyTextBlock>
  <us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Intangible assets&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Intangible assets are recorded at fair value upon acquisition and are amortized over their estimated lives. The Company monitors events and changes in circumstances which require an assessment of recoverability. If the carrying amount of the intangible assets is not recoverable, an impairment loss is recognized in the statement of operations, determined by comparing the carrying amount of the asset to its fair value.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;At December 31, 2013 the Company&amp;#8217;s intangible assets relate to its acquisition of HGP in February 2012. See Note 2 and Note 6 for more detail regarding the Company&amp;#8217;s intangible assets.&lt;/p&gt;</us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy>
  <us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Goodwill&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Goodwill, which results from the difference between the purchase price and the fair value of net identifiable assets acquired, is not amortized but is tested annually at December 31 for impairment in accordance with GAAP. Testing is a two-step process, in which the carrying amount of the reporting unit associated with the goodwill is first compared to the reporting unit&amp;#8217;s estimated fair value. If the carrying amount of the reporting unit exceeds its estimated fair value, the fair values of the reporting unit&amp;#8217;s assets and liabilities are analyzed to determine whether the goodwill of the reporting unit has been impaired. An impairment loss is recognized to the extent that the Company&amp;#8217;s recorded goodwill exceeds its implied fair value as determined by this two-step process. FASB Accounting Standards Update 2011-08,
      &lt;i&gt;Testing Goodwill for Impairment&lt;/i&gt;
      , provides the option to perform a qualitative assessment prior to performing the two-step process, which may eliminate the need for further testing. Goodwill, in addition to being tested for impairment annually, is tested for impairment between annual tests if an event occurs or circumstances change such that it is more likely than not that the carrying amount of goodwill may be impaired.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;At December 31, 2013 the Company&amp;#8217;s goodwill relates to its acquisition of Equity Partners in June 2011 and its acquisition of HGP in February 2012. See Note 2 and Note 6 for more detail regarding the Company&amp;#8217;s goodwill.&lt;/p&gt;</us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy>
  <us-gaap:IncomeTaxPolicyTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Deferred income tax assets&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company recognizes deferred tax assets and liabilities for temporary differences between the tax bases of assets and liabilities and the amounts at which they are carried in the financial statements, based upon the enacted tax rates in effect for the year in which the differences are expected to reverse. The Company establishes a valuation allowance when necessary to reduce deferred tax assets to the amount expected to be realized. In 2013, the Company recorded a valuation allowance of $4,740
      ; there were no similar transactions in 2012.&amp;#160; See Note 10 for further discussion of the Company&amp;#8217;s income taxes.
    &lt;/p&gt;</us-gaap:IncomeTaxPolicyTextBlock>
  <us-gaap:CommitmentsAndContingenciesPolicyTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Liabilities and contingencies&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company is involved from time to time in various legal matters arising out of its operations in the normal course of business. On a case by case basis, the Company evaluates the likelihood of possible outcomes for this litigation. Based on this evaluation, the Company determines whether a liability accrual is appropriate. If the likelihood of a negative outcome is probable, and the amount is estimable, the Company accounts for the liability in the current period.&lt;/p&gt;</us-gaap:CommitmentsAndContingenciesPolicyTextBlock>
  <hgbl:AssetLiquidationRevenuePolicyTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Asset liquidation revenue&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Asset liquidation revenue generally consists of commissions and fees from acting as the agent for asset sales by third parties, and gross proceeds from auctions and negotiated sales of asset inventory. Revenue is recognized when persuasive evidence of an arrangement exists, the amount of the proceeds is fixed, delivery terms are arranged and collectability is reasonably assured.&lt;/p&gt;</hgbl:AssetLiquidationRevenuePolicyTextBlock>
  <us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Stock-based compensation&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s stock-based compensation is primarily in the form of options to purchase common shares. The fair value is calculated using the Black-Scholes Option Pricing Model, and subsequently expensed over the vesting period. The provisions of the Company&amp;#8217;s stock-based compensation plans do not require the Company to settle any options by transferring cash or other assets, and therefore the Company classifies the option awards as equity. See Note 14 for further discussion of the Company&amp;#8217;s stock-based compensation.&lt;/p&gt;</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
  <us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Segment reporting&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Since the second quarter of 2009, the Company has operated in two business segments, Asset Liquidation and Intellectual Property Licensing. The asset liquidation segment includes the operations of HG LLC, Equity Partners and HGP. The intellectual property licensing segment includes all operations relating to licensing of the Company&amp;#8217;s intellectual property. See Note 15 for further discussion of the Company&amp;#8217;s segments.&lt;/p&gt;</us-gaap:SegmentReportingPolicyPolicyTextBlock>
  <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Recent accounting pronouncements&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In February 2013, the FASB issued Accounting Standards Update 2013-02,
      &lt;i&gt;Other Comprehensive Income (Topic 220)&lt;/i&gt;
      (&amp;#8220;ASU 2013-02&amp;#8221;). ASU 2013-02 requires entities to disclose additional information about items reclassified out of accumulated other comprehensive income (&amp;#8220;AOCI&amp;#8221;). Specifically, entities must report 1) changes in AOCI balances by component, including the income tax benefit or expense attributed to each component, and 2) significant items reclassified out of AOCI by component, either on the face of the income statement or as a separate footnote to the financial statements. ASU 2013-02 does not change the current GAAP requirement for a total for comprehensive income to be reported in financial statements in either a single continuous statement or two separate but consecutive statements. ASU 2013-02 is effective for interim periods and fiscal years beginning after December 15, 2012, with early adoption permitted. The Company adopted ASU 2013-02 in the first quarter of 2013. As the Company&amp;#8217;s AOCI is immaterial, and consists solely of cumulative foreign currency translation adjustments of a subsidiary, its adoption did not have a significant impact on the Company&amp;#8217;s consolidated financial statements.
    &lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
  <hgbl:FutureAccountingPronouncementsPolicyTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Future accounting pronouncements&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In March 2013, the FASB issued Accounting Standards Update 2013-05,
      &lt;i&gt;Foreign Currency Matters (Topic 83)&lt;/i&gt;
      (&amp;#8220;ASU 2013-05&amp;#8221;). ASU 2013-05 specifies that a cumulative translation adjustment (CTA) is attached to a parent company&amp;#8217;s investment in a foreign entity and should be released in a manner consistent with derecognition guidance on investments in entities. Therefore, the entire amount of the CTA associated with a foreign entity would be released upon 1) sale of a subsidiary or group of net assets within a foreign entity, which represents the substantially complete liquidation of the investment in the entity, 2) loss of a controlling financial interest in an investment in a foreign entity, or 3) step acquisition of a foreign entity. ASU 2013-05 does not change the requirement to release a pro rata portion of the CTA of the foreign entity into earnings for a partial sale of an equity method investment in a foreign entity. ASU 2013-05 is effective for interim periods and fiscal years beginning on or after December 15, 2013, with early adoption permitted. The Company does not expect that the adoption of ASU 2013-05 will have a significant impact on its consolidated financial statements.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In July 2013, the FASB issued Accounting Standards Update 2013-11,
      &lt;i&gt;Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or Tax Credit Carryforward Exists&lt;/i&gt;
      (&amp;#8220;ASU 2013-11&amp;#8221;). ASU 2013-11 requires that an unrecognized tax benefit must be presented as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward. An exception to this presentation can be made when the carryforward or tax loss is not available at the reporting date under applicable tax law to settle taxes that would result from the disallowance of the tax position, or when the reporting entity does not intend to use the deferred tax asset for this purpose. In those circumstances, the unrecognized tax benefit would be presented as a liability. ASU 2013-11 does not require any additional disclosures. The ASU is effective for annual periods beginning after December 15, 2013, and interim periods within those years. Early adoption is permitted. The Company has not yet assessed the impact of ASU 2013-11 on its consolidated financial statements.
    &lt;/p&gt;</hgbl:FutureAccountingPronouncementsPolicyTextBlock>
  <us-gaap:InventoryWriteDown contextRef="cx_01_January_2012_TO_31_December_2012_PublicUtilitiesInventoryAxis-RealEstateInvestmentMember" unitRef="usd" decimals="-3">363000</us-gaap:InventoryWriteDown>
  <us-gaap:InventoryWriteDown contextRef="cx_01_January_2012_TO_31_December_2012_PublicUtilitiesInventoryAxis-EquipmentInventoryMember" unitRef="usd" decimals="-3">210000</us-gaap:InventoryWriteDown>
  <us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">4740000</us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount>
  <us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">0</us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount>
  <us-gaap:EarningsPerShareTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 4 &amp;#8211; Earnings (Loss) per Share&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company is required, in periods in which it has net income, to calculate basic earnings per share (&amp;#8220;basic EPS&amp;#8221;) using the two-class method. The two-class method is required because the Company&amp;#8217;s Class N preferred shares, each of which is convertible to
      40
      common shares, have the right to receive dividends or dividend equivalents should the Company declare dividends on its common stock. Under the two-class method, earnings for the period are allocated on a pro-rata basis to the common and preferred stockholders. The weighted-average number of common and preferred shares outstanding during the period is then used to calculate basic EPS for each class of shares.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;In periods in which the Company has a net loss, basic loss per share is calculated by dividing the loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. The two-class method is not used, because the preferred stock does not participate in losses.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Options are included in the calculation of diluted earnings per share, since they are assumed to be exercised, except when their effect would be anti-dilutive. For the years ended December 31, 2013 and 2012, all of the Company&amp;#8217;s outstanding options were excluded due to the Company&amp;#8217;s net loss.&lt;/p&gt;</us-gaap:EarningsPerShareTextBlock>
  <us-gaap:ConvertiblePreferredStockTermsOfConversion contextRef="cx_01_January_2013_TO_31_December_2013_StatementClassOfStockAxis-ClassNPreferredSharesMember">The value of each Class N preferred share is $1,000, and each share is convertible to 40 common shares at the rate of $25 per common share.</us-gaap:ConvertiblePreferredStockTermsOfConversion>
  <us-gaap:EquityMethodInvestmentsDisclosureTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 5 &amp;#8211;Asset Liquidation Investments and Investments&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The table below details the summarized results of operations, for the years ended December 31, 2013 and 2012, attributable to HGI from the Joint Ventures in which it was invested during those years.&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2013&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2012&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Gross revenues&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  7,589
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  8,666
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Gross profit&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  1,200
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  2,099
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Income from continuing operations&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  1,200
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  2,023
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Net income&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  1,200
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  2,023
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The table below details the summarized components of assets and liabilities, as at December 31, 2013 and 2012, attributable to HGI from the Joint Ventures in which it was invested at those dates.&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2013&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2012&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Current assets&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  1,415
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  3,733
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Noncurrent assets&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  87
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  222
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Current liabilities&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  122
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  337
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Noncurrent liabilities&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  &amp;#160;
                  &amp;#8212;
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  &amp;#160;
                  &amp;#8212;
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s other investments as at December 31, 2013 and 2012 consisted of the following:&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2013&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2012&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Knight&amp;#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  19
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  20
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Polaroid&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  1,750
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  2,406
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Total investments&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  1,769
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  2,426
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Knight&amp;#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In December 2007 the Company acquired a one-third interest in Knight&amp;#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC (&amp;#8220;Knight&amp;#8217;s Bridge GP&amp;#8221;), a private company, for a purchase price of $20. The additional two-thirds interest in Knight&amp;#8217;s Bridge GP was acquired by parties affiliated with Counsel Corporation, the Company's majority shareholder (together with its subsidiaries, &amp;#8220;Counsel&amp;#8221;). Knight&amp;#8217;s Bridge GP is the general partner of Knight&amp;#8217;s Bridge Capital Partners Internet Fund No. 1 LP (the &amp;#8220;Fund&amp;#8221;). The Fund holds investments in several non-public Internet-based e-commerce businesses. Since the Company&amp;#8217;s initial investment, the Company&amp;#8217;s share of earnings has been exactly offset by cash distributions, and at December 31, 2013 the Company&amp;#8217;s net investment was $19. Based on the Company&amp;#8217;s analysis of Knight&amp;#8217;s Bridge GP&amp;#8217;s financial statements and projections as at December 31, 2013, the Company concluded that there has been no impairment in the fair value of its investment, and that its book value is the best estimate of its fair value.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Polaroid&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In the second quarter of 2009, the Company indirectly acquired an approximate
      5% interest in Polaroid Corporation, pursuant to a Chapter 11 reorganization in a U.S. bankruptcy court. The investment was made as part of a joint venture investor group (the &amp;#8220;JV Group&amp;#8221;) that includes both related and non-related parties. The JV Group formed two operating companies (collectively, &amp;#8220;Polaroid&amp;#8221;) to hold the acquired Polaroid assets. The Company, the related parties and two of the unrelated parties formed KPL, LLC (&amp;#8220;KPL&amp;#8221; or the &amp;#8220;LLC&amp;#8221;) to pool their individual investments in Polaroid. The pooled investments totalled approximately $19,000
      of the aggregate purchase price of approximately $55,000. KPL is managed by a related party, Knight&amp;#8217;s Bridge Capital Partners Management, L.P. (the &amp;#8220;Management LP&amp;#8221;), which acts as the General Partner of the LLC. The Management LP is a wholly-owned subsidiary of Counsel.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s investment in the LLC has two components:&lt;/p&gt;
    &lt;ul style="text-align: justify;"&gt;
      &lt;li style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
        &lt;p style="margin-left: 3%; margin-bottom: 12px; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          HGI acquired Counsel&amp;#8217;s rights and obligations as an indirect limited partner (but not Counsel&amp;#8217;s limited partnership interest) in Knight&amp;#8217;s Bridge Capital Partners Fund I, L.P. (&amp;#8220;Knight&amp;#8217;s Bridge Fund&amp;#8221;), a related party, with respect to its investment in Class A units. The investment is held by Knight&amp;#8217;s Bridge Fund in the name of a Canadian limited partnership (the &amp;#8220;LP&amp;#8221;) comprised of Counsel (
          95.24%) and several parties related to Counsel. HGI is also responsible for Counsel&amp;#8217;s share of the management fees, which are approximately $40
          per year. The economic interest entitles HGI to an
          8% per annum preferred return. Any profits generated in addition to the preferred return, subsequent to the return of invested capital, are subject to the Management LP&amp;#8217;s
          20% carried interest.
        &lt;/p&gt;
      &lt;/li&gt;
      &lt;li style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
        &lt;p style="margin-left: 3%; margin-bottom: 12px; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          HGI directly acquired Class D units. These units are subject to a
          2% annual management fee, payable to the General Partner, of approximately $11
          per year. The units have a
          10% per annum preferred return. Any profits generated in addition to the preferred return, subsequent to the return of invested capital, are subject to the Management LP&amp;#8217;s
          20% carried interest.
        &lt;/p&gt;
      &lt;/li&gt;
    &lt;/ul&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The components of the Company&amp;#8217;s investment in Polaroid at December 31, 2013 and 2012 are detailed below:&lt;/p&gt;
    &lt;p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;u&gt;As at December 31, 2013&lt;/u&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="center" nowrap="nowrap" width="19%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="18%"&gt;
                  &lt;b&gt;Capital&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="18%"&gt;
                  &lt;b&gt;Equity in&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="18%"&gt;
                  &lt;b&gt;Capital&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="18%"&gt;
                  &lt;b&gt;Net&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="19%"&gt;
                  &lt;b&gt;Unit type&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
                  &lt;b&gt;invested&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
                  &lt;b&gt;earnings&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
                  &lt;b&gt;returned&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
                  &lt;b&gt;investment&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="19%"&gt;Class A&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="18%"&gt;
                  2,492
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="18%"&gt;
                  209
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="18%"&gt;
                  (1,300
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;)&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="18%"&gt;
                  1,401
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" nowrap="nowrap" width="19%"&gt;Class D&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
                  617
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
                  50
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
                  (318
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;)&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
                  349
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="19%"&gt;Total&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
                  3,109
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
                  259
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
                  (1,618
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;)&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
                  1,750
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;u&gt;As at December 31, 2012&lt;/u&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="center" nowrap="nowrap" width="19%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="18%"&gt;
                  &lt;b&gt;Capital&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="18%"&gt;
                  &lt;b&gt;Equity in&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="18%"&gt;
                  &lt;b&gt;Capital&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="18%"&gt;
                  &lt;b&gt;Net&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="19%"&gt;
                  &lt;b&gt;Unit type&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
                  &lt;b&gt;invested&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
                  &lt;b&gt;earnings&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
                  &lt;b&gt;returned&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
                  &lt;b&gt;investment&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="19%"&gt;Class A&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="18%"&gt;
                  2,447
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="18%"&gt;
                  137
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="18%"&gt;
                  (654
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;)&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="18%"&gt;
                  1,930
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" nowrap="nowrap" width="19%"&gt;Class D&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
                  606
                &lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
                  30
                &lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
                  (160
                &lt;/td&gt;
                &lt;td align="left" width="1%"&gt;)&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
                  476
                &lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="19%"&gt;Total&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="18%"&gt;
                  3,053
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="18%"&gt;
                  167
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="18%"&gt;
                  (814
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;)&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="18%"&gt;
                  2,406
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;</us-gaap:EquityMethodInvestmentsDisclosureTextBlock>
  <hgbl:ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2013&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2012&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Gross revenues&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            7,589
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            8,666
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Gross profit&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            1,200
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            2,099
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Income from continuing operations&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            1,200
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            2,023
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Net income&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            1,200
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            2,023
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</hgbl:ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">7589000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">8666000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">1200000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">2099000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">1200000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">2023000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems>
  <hgbl:ScheduleofcomponentsofassetsandliabilitiesfromjointventureinvestmentsTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2013&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2012&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Current assets&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            1,415
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            3,733
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Noncurrent assets&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            87
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            222
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Current liabilities&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            122
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            337
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Noncurrent liabilities&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            &amp;#160;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            &amp;#160;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</hgbl:ScheduleofcomponentsofassetsandliabilitiesfromjointventureinvestmentsTableTextBlock>
  <hgbl:AssetLiquidationAssetsCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">1415000</hgbl:AssetLiquidationAssetsCurrent>
  <hgbl:AssetLiquidationAssetsCurrent contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">3733000</hgbl:AssetLiquidationAssetsCurrent>
  <hgbl:AssetLiquidationAssetsNoncurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">87000</hgbl:AssetLiquidationAssetsNoncurrent>
  <hgbl:AssetLiquidationAssetsNoncurrent contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">222000</hgbl:AssetLiquidationAssetsNoncurrent>
  <hgbl:AssetLiquidationLiabilitiesCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">122000</hgbl:AssetLiquidationLiabilitiesCurrent>
  <hgbl:AssetLiquidationLiabilitiesCurrent contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">337000</hgbl:AssetLiquidationLiabilitiesCurrent>
  <hgbl:AssetLiquidationLiabilitiesNoncurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">0</hgbl:AssetLiquidationLiabilitiesNoncurrent>
  <hgbl:AssetLiquidationLiabilitiesNoncurrent contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">0</hgbl:AssetLiquidationLiabilitiesNoncurrent>
  <us-gaap:EquityMethodInvestmentsTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2013&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2012&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Knight&amp;#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            19
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            20
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Polaroid&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            1,750
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            2,406
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Total investments&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            1,769
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            2,426
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:EquityMethodInvestmentsTextBlock>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_December_2013_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="-3">19000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_December_2012_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="-3">20000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_December_2013_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">1750000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_December_2012_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">2406000</us-gaap:EquityMethodInvestments>
  <hgbl:ComponentsEquityMethodInvestmentsTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="center" nowrap="nowrap" width="19%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="18%"&gt;
            &lt;b&gt;Capital&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="18%"&gt;
            &lt;b&gt;Equity in&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="18%"&gt;
            &lt;b&gt;Capital&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="18%"&gt;
            &lt;b&gt;Net&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="19%"&gt;
            &lt;b&gt;Unit type&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
            &lt;b&gt;invested&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
            &lt;b&gt;earnings&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
            &lt;b&gt;returned&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
            &lt;b&gt;investment&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="19%"&gt;Class A&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="18%"&gt;
            2,492
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="18%"&gt;
            209
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="18%"&gt;
            (1,300
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;)&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="18%"&gt;
            1,401
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" nowrap="nowrap" width="19%"&gt;Class D&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
            617
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
            50
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
            (318
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;)&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
            349
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="19%"&gt;Total&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
            3,109
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
            259
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
            (1,618
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;)&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="18%"&gt;
            1,750
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</hgbl:ComponentsEquityMethodInvestmentsTableTextBlock>
  <us-gaap:InvestmentOwnedAtCost contextRef="cx_31_December_2013_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">2492000</us-gaap:InvestmentOwnedAtCost>
  <hgbl:EquityInEarnings contextRef="cx_31_December_2013_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">209000</hgbl:EquityInEarnings>
  <hgbl:EquityMethodInvestmentsCapitalReturned contextRef="cx_31_December_2013_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">1300000</hgbl:EquityMethodInvestmentsCapitalReturned>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_December_2013_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">1401000</us-gaap:EquityMethodInvestments>
  <us-gaap:InvestmentOwnedAtCost contextRef="cx_31_December_2013_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">617000</us-gaap:InvestmentOwnedAtCost>
  <hgbl:EquityInEarnings contextRef="cx_31_December_2013_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">50000</hgbl:EquityInEarnings>
  <hgbl:EquityMethodInvestmentsCapitalReturned contextRef="cx_31_December_2013_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">318000</hgbl:EquityMethodInvestmentsCapitalReturned>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_December_2013_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">349000</us-gaap:EquityMethodInvestments>
  <us-gaap:InvestmentOwnedAtCost contextRef="cx_31_December_2013_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">3109000</us-gaap:InvestmentOwnedAtCost>
  <hgbl:EquityInEarnings contextRef="cx_31_December_2013_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">259000</hgbl:EquityInEarnings>
  <hgbl:EquityMethodInvestmentsCapitalReturned contextRef="cx_31_December_2013_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">1618000</hgbl:EquityMethodInvestmentsCapitalReturned>
  <hgbl:ComponentsEquityMethodInvestmentsTableTextBlock contextRef="cx_01_January_2012_TO_31_December_2012">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="center" nowrap="nowrap" width="19%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="18%"&gt;
            &lt;b&gt;Capital&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="18%"&gt;
            &lt;b&gt;Equity in&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="18%"&gt;
            &lt;b&gt;Capital&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="18%"&gt;
            &lt;b&gt;Net&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="19%"&gt;
            &lt;b&gt;Unit type&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
            &lt;b&gt;invested&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
            &lt;b&gt;earnings&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
            &lt;b&gt;returned&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
            &lt;b&gt;investment&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="19%"&gt;Class A&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="18%"&gt;
            2,447
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="18%"&gt;
            137
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="18%"&gt;
            (654
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;)&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="18%"&gt;
            1,930
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" nowrap="nowrap" width="19%"&gt;Class D&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
            606
          &lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
            30
          &lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
            (160
          &lt;/td&gt;
          &lt;td align="left" width="1%"&gt;)&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%"&gt;
            476
          &lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="19%"&gt;Total&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="18%"&gt;
            3,053
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="18%"&gt;
            167
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="18%"&gt;
            (814
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;)&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="18%"&gt;
            2,406
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</hgbl:ComponentsEquityMethodInvestmentsTableTextBlock>
  <us-gaap:InvestmentOwnedAtCost contextRef="cx_31_December_2012_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">2447000</us-gaap:InvestmentOwnedAtCost>
  <hgbl:EquityInEarnings contextRef="cx_31_December_2012_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">137000</hgbl:EquityInEarnings>
  <hgbl:EquityMethodInvestmentsCapitalReturned contextRef="cx_31_December_2012_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">654000</hgbl:EquityMethodInvestmentsCapitalReturned>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_December_2012_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">1930000</us-gaap:EquityMethodInvestments>
  <us-gaap:InvestmentOwnedAtCost contextRef="cx_31_December_2012_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">606000</us-gaap:InvestmentOwnedAtCost>
  <hgbl:EquityInEarnings contextRef="cx_31_December_2012_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">30000</hgbl:EquityInEarnings>
  <hgbl:EquityMethodInvestmentsCapitalReturned contextRef="cx_31_December_2012_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">160000</hgbl:EquityMethodInvestmentsCapitalReturned>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_December_2012_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">476000</us-gaap:EquityMethodInvestments>
  <us-gaap:InvestmentOwnedAtCost contextRef="cx_31_December_2012_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">3053000</us-gaap:InvestmentOwnedAtCost>
  <hgbl:EquityInEarnings contextRef="cx_31_December_2012_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">167000</hgbl:EquityInEarnings>
  <hgbl:EquityMethodInvestmentsCapitalReturned contextRef="cx_31_December_2012_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">814000</hgbl:EquityMethodInvestmentsCapitalReturned>
  <us-gaap:InvestmentOwnedAtCost contextRef="cx_31_December_2007_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="-3">20000</us-gaap:InvestmentOwnedAtCost>
  <hgbl:PolaroidInvestmentByAllParties contextRef="cx_30_June_2009_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KPLLLCMember" unitRef="usd" decimals="-3">19000000</hgbl:PolaroidInvestmentByAllParties>
  <hgbl:PolaroidInvestmentByAllParties contextRef="cx_30_June_2009_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-TotalInvestmentByAllPartiesMember" unitRef="usd" decimals="-3">55000000</hgbl:PolaroidInvestmentByAllParties>
  <hgbl:AmountOfLimitedPartnershipHeldByRelatedParty contextRef="cx_31_December_2013_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-CounselMember" unitRef="pure" decimals="4">0.9524</hgbl:AmountOfLimitedPartnershipHeldByRelatedParty>
  <hgbl:ManagementFeesPaidAnnually contextRef="cx_01_January_2013_TO_31_December_2013_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">40000</hgbl:ManagementFeesPaidAnnually>
  <hgbl:PreferredReturnOnInvestmentPercentage contextRef="cx_01_January_2013_TO_31_December_2013_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="pure" decimals="2">0.08</hgbl:PreferredReturnOnInvestmentPercentage>
  <hgbl:ManagingPartnerCarriedInterestPercentage contextRef="cx_01_January_2013_TO_31_December_2013_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="pure" decimals="2">0.20</hgbl:ManagingPartnerCarriedInterestPercentage>
  <hgbl:ManagementFeePercentage contextRef="cx_01_January_2013_TO_31_December_2013_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="pure" decimals="2">0.02</hgbl:ManagementFeePercentage>
  <hgbl:ManagementFeesPaidAnnually contextRef="cx_01_January_2013_TO_31_December_2013_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">11000</hgbl:ManagementFeesPaidAnnually>
  <hgbl:PreferredReturnOnInvestmentPercentage contextRef="cx_01_January_2013_TO_31_December_2013_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="pure" decimals="2">0.10</hgbl:PreferredReturnOnInvestmentPercentage>
  <hgbl:ManagingPartnerCarriedInterestPercentage contextRef="cx_01_January_2013_TO_31_December_2013_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="pure" decimals="2">0.20</hgbl:ManagingPartnerCarriedInterestPercentage>
  <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="cx_31_December_2007_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="pure" decimals="4">0.3333</us-gaap:EquityMethodInvestmentOwnershipPercentage>
  <hgbl:CompositionOfCertainFinancialStatementCaptionsTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 6 &amp;#8211; Composition of Certain Financial Statement Captions&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Amounts receivable&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;As described in Note 3, the Company&amp;#8217;s amounts receivable are primarily related to the operations of its asset liquidation business. With respect to auction proceeds and asset dispositions, the goods are not released to the buyer until payment has been received, and therefore the Company has not experienced any significant collectability issues relating to these receivables. Given this experience, together with the ongoing business relationships between the Company and its joint venture partners, the Company has not yet been required to develop a policy for formal credit quality assessment. The Company has also not experienced any significant collectability issues with receivables relating to appraisal fees. As the Company&amp;#8217;s asset liquidation business continues to develop, more comprehensive credit assessments may be required.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;During the year ended December 31, 2013, there were no changes in the Company&amp;#8217;s accounting policies for financing receivables, and therefore no related change in the current-period provision for credit losses. During the same period, there were no purchases, sales or reclassifications of financing receivables. There were no troubled debt restructurings during the years ended December 31, 2013 and 2012.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Intangible assets&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s intangible assets are related to its asset liquidation business.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As discussed in Note 2, on February 29, 2012 the Company acquired HGP for a total purchase price of $7,080, of which $5,640
      was assigned to identifiable intangible assets. Of this amount, $4,180
      was assigned to Customer/Broker Network and $1,460
      was assigned to Trade Name. The Customer/Broker Network intangible asset is being amortized over
      12
      years, and the Trade Name intangible asset is being amortized over
      14
      years. Based on the Company&amp;#8217;s assessment at December 31, 2013, these assets were not impaired. The details are as shown below:
    &lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                  &lt;b&gt;December 31,&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                  &lt;b&gt;December 31,&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2013&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2012&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Customer/Broker Network&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  4,180
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  4,180
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Accumulated amortization&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  (639
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  (290
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  3,541
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  3,890
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Trade Name&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  1,460
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  1,460
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Accumulated amortization&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  (191
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  (87
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  1,269
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  1,373
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Total net intangible assets&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  4,810
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  5,263
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Goodwill&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s goodwill is related to its asset liquidation business.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As part of its acquisition of Equity Partners in June 2011, the Company recognized goodwill of $573. No goodwill impairment resulted from the completion of the impairment tests at December 31, 2013, and there have been no events or changes in circumstances in 2013 that make it more likely than not that the carrying amount of this goodwill may be impaired.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As part of its acquisition of HGP in February 2012, the Company recognized goodwill of $4,728, as discussed in more detail in Note 2. This valuation was finalized in the third quarter of 2012, and the goodwill was subsequently tested for impairment at December 31, 2013. Based on the testing, management concluded that the goodwill was not impaired at December 31, 2013.
    &lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Accounts payable and accrued liabilities&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Accounts payable and accrued liabilities consisted of the following at December 31:&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2013&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2012&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Due to auction clients&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  3,586
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  2,242
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Due to Joint Venture partners&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  639
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  487
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Sales and other taxes&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  966
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  552
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Customer deposits&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  50
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  &amp;#8212;
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Remuneration and benefits&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  579
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  373
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Asset liquidation expenses&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  76
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  184
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Auction expenses&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  135
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  134
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Regulatory and legal fees&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  45
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  87
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Accounting, auditing and tax consulting&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  153
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  170
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Patent licensing and maintenance&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  25
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  9
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Other&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  256
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  177
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  6,510
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  4,415
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;</hgbl:CompositionOfCertainFinancialStatementCaptionsTextBlock>
  <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="12%"&gt;
            &lt;b&gt;December 31,&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="12%"&gt;
            &lt;b&gt;December 31,&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2013&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2012&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Customer/Broker Network&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            4,180
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            4,180
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Accumulated amortization&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            (639
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            (290
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            3,541
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            3,890
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Trade Name&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            1,460
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            1,460
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Accumulated amortization&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            (191
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            (87
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            1,269
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            1,373
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Total net intangible assets&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            4,810
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            5,263
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_December_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">4180000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_December_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">4180000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_December_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">639000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_December_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">290000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_December_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">3541000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_December_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">3890000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_December_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1460000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_December_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1460000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_December_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">191000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_December_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">87000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_December_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1269000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_December_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1373000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2013&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2012&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Due to auction clients&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            3,586
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            2,242
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Due to Joint Venture partners&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            639
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            487
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Sales and other taxes&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            966
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            552
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Customer deposits&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            50
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Remuneration and benefits&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            579
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            373
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Asset liquidation expenses&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            76
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            184
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Auction expenses&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            135
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            134
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Regulatory and legal fees&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            45
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            87
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Accounting, auditing and tax consulting&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            153
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            170
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Patent licensing and maintenance&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            25
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            9
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Other&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            256
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            177
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            6,510
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            4,415
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock>
  <hgbl:DueToAuctionClientsCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">3586000</hgbl:DueToAuctionClientsCurrent>
  <hgbl:DueToAuctionClientsCurrent contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">2242000</hgbl:DueToAuctionClientsCurrent>
  <hgbl:DueToJointVenturePartnersCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">639000</hgbl:DueToJointVenturePartnersCurrent>
  <hgbl:DueToJointVenturePartnersCurrent contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">487000</hgbl:DueToJointVenturePartnersCurrent>
  <us-gaap:TaxesPayableCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">966000</us-gaap:TaxesPayableCurrent>
  <us-gaap:TaxesPayableCurrent contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">552000</us-gaap:TaxesPayableCurrent>
  <us-gaap:CustomerDepositsCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">50000</us-gaap:CustomerDepositsCurrent>
  <us-gaap:CustomerDepositsCurrent contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">0</us-gaap:CustomerDepositsCurrent>
  <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">579000</us-gaap:EmployeeRelatedLiabilitiesCurrent>
  <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">373000</us-gaap:EmployeeRelatedLiabilitiesCurrent>
  <hgbl:AssetLiquidationExpense contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">76000</hgbl:AssetLiquidationExpense>
  <hgbl:AssetLiquidationExpense contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">184000</hgbl:AssetLiquidationExpense>
  <hgbl:AuctionExpenses contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">135000</hgbl:AuctionExpenses>
  <hgbl:AuctionExpenses contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">134000</hgbl:AuctionExpenses>
  <hgbl:RegulatoryAndLegalFees contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">45000</hgbl:RegulatoryAndLegalFees>
  <hgbl:RegulatoryAndLegalFees contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">87000</hgbl:RegulatoryAndLegalFees>
  <us-gaap:AccruedProfessionalFeesCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">153000</us-gaap:AccruedProfessionalFeesCurrent>
  <us-gaap:AccruedProfessionalFeesCurrent contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">170000</us-gaap:AccruedProfessionalFeesCurrent>
  <hgbl:PatentLicensingAndMaintenance contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">25000</hgbl:PatentLicensingAndMaintenance>
  <hgbl:PatentLicensingAndMaintenance contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">9000</hgbl:PatentLicensingAndMaintenance>
  <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">256000</us-gaap:OtherAccruedLiabilitiesCurrent>
  <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">177000</us-gaap:OtherAccruedLiabilitiesCurrent>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles contextRef="cx_29_February_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">4180000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles contextRef="cx_29_February_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1460000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles>
  <hgbl:FiniteLivedIntangibleAssetsAmortizationPeriod contextRef="cx_01_February_2012_TO_29_February_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember">12 years</hgbl:FiniteLivedIntangibleAssetsAmortizationPeriod>
  <hgbl:FiniteLivedIntangibleAssetsAmortizationPeriod contextRef="cx_01_February_2012_TO_29_February_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember">14 years</hgbl:FiniteLivedIntangibleAssetsAmortizationPeriod>
  <us-gaap:Goodwill contextRef="cx_30_June_2011_BusinessAcquisitionAxis-EquityPartnersMember" unitRef="usd" decimals="-3">573000</us-gaap:Goodwill>
  <us-gaap:Goodwill contextRef="cx_29_February_2012_BusinessAcquisitionAxis-HeritageGlobalPartnersIncMember" unitRef="usd" decimals="-3">4728000</us-gaap:Goodwill>
  <us-gaap:DebtDisclosureTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 7 &amp;#8211; Debt&lt;/b&gt;
    &lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                  &lt;b&gt;December 31,&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                  &lt;b&gt;December 31,&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2013&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2012&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td&gt;&amp;#160;&lt;/td&gt;
                &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Credit Facility&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  1,438
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  10,883
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Counsel Loan&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  2,550
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &amp;#8212;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Total debt&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
                  3,988
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
                  10,883
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      At both December 31, 2013 and 2012, all of the Company&amp;#8217;s outstanding debt was current. At December 31, 2013 it consisted of a revolving credit facility (the &amp;#8220;Credit Facility&amp;#8221;), which had a balance of $1,438, and debt payable to a related party (the &amp;#8220;Counsel Loan&amp;#8221;), which had a balance of $2,550. At December 31, 2012, the only outstanding debt was the $10,883
      balance of the Credit Facility.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Credit Facility is provided to HG LLC by a U.S. bank under the terms and provisions of a certain Loan and Security Agreement (the &amp;#8220;Loan Agreement&amp;#8221;) dated as of June 2, 2009 and most recently amended as of September 27, 2012 (the &amp;#8220;Amendment Date&amp;#8221;). It is utilized to finance the acquisition of eligible property and equipment for purposes of resale. The Credit Facility bears interest at the greater of prime rate +
      1.0%, or
      4.5%, and the maximum borrowing available under the Credit Facility is US $15,000, subject to HG LLC maintaining a
      1
      :2 ratio of capital funds, i.e. the sum of HG LLC&amp;#8217;s tangible net worth plus subordinated indebtedness, as defined in the Loan Agreement, to the outstanding balance. The amount of any advance is determined based upon the value of the eligible assets being acquired, which serve as collateral. At December 31, 2013, $606
      of such assets served as collateral for the loan (December 31, 2012 - $13,392). A monthly fee is payable with respect to unused borrowing (&amp;#8220;Unused Line Fee&amp;#8221;). The Unused Line Fee is equal to the product of
      0.50% per annum multiplied by the difference between $15,000
      and the average loan amount outstanding during the month. Effective the Amendment Date, an annual facility fee (&amp;#8220;Facility Fee&amp;#8221;) of $75
      was payable to the lender. Subsequent payments of $50
      will be due on each anniversary of the Amendment Date. The Credit Facility also contains other terms and provisions customary for agreements of this nature, and has been guaranteed by both the Company and Counsel. At December 31, 2013, the Company was in breach of one of the covenants of the Credit Facility.&amp;#160; The breach has been waived by the bank. At December 31, 2012 the Company was in compliance with all covenants of the Credit Facility.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Counsel Loan outstanding at December 31, 2013 consisted of net advances received by the Company from Counsel under an existing loan facility, and accrued interest payable of $168. The Counsel Loan, which was originally entered into during the fourth quarter of 2003, accrues interest at
      10% per annum compounded quarterly from the date funds are advanced, and is due on demand. Any outstanding balance under the Counsel Loan is secured by the assets of the Company. At December 31, 2012, the balance of the Counsel Loan was zero due to the Company having a net receivable of $2,929
      from Counsel. For further discussion of transactions with Counsel, see Note 11.
    &lt;/p&gt;</us-gaap:DebtDisclosureTextBlock>
  <us-gaap:ScheduleOfDebtTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="12%"&gt;
            &lt;b&gt;December 31,&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="12%"&gt;
            &lt;b&gt;December 31,&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2013&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2012&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Credit Facility&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            1,438
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            10,883
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Counsel Loan&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            2,550
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Total debt&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
            3,988
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
            10,883
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfDebtTableTextBlock>
  <us-gaap:ShortTermBankLoansAndNotesPayable contextRef="cx_31_December_2013_RelatedPartyTransactionsByRelatedPartyAxis-CreditRiskMember" unitRef="usd" decimals="-3">1438000</us-gaap:ShortTermBankLoansAndNotesPayable>
  <us-gaap:ShortTermBankLoansAndNotesPayable contextRef="cx_31_December_2012_RelatedPartyTransactionsByRelatedPartyAxis-CreditRiskMember" unitRef="usd" decimals="-3">10883000</us-gaap:ShortTermBankLoansAndNotesPayable>
  <us-gaap:DueToRelatedPartiesCurrent contextRef="cx_31_December_2013_RelatedPartyTransactionsByRelatedPartyAxis-CounselLoanMember" unitRef="usd" decimals="-3">2550000</us-gaap:DueToRelatedPartiesCurrent>
  <us-gaap:DueToRelatedPartiesCurrent contextRef="cx_31_December_2012_RelatedPartyTransactionsByRelatedPartyAxis-CounselLoanMember" unitRef="usd" decimals="-3">0</us-gaap:DueToRelatedPartiesCurrent>
  <us-gaap:ShortTermBorrowings contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">3988000</us-gaap:ShortTermBorrowings>
  <us-gaap:ShortTermBorrowings contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">10883000</us-gaap:ShortTermBorrowings>
  <us-gaap:LineOfCreditFacilityDescription contextRef="cx_01_January_2013_TO_31_December_2013">The Credit Facility bears interest at the greater of prime rate +1.0%, or 4.5%, and the maximum borrowing available under the Credit Facility is US $15,000, subject to HG LLC maintaining a 1:2 ratio of capital funds</us-gaap:LineOfCreditFacilityDescription>
  <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">15000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
  <hgbl:LineOfCreditFacilityCollateralAssets contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">606000</hgbl:LineOfCreditFacilityCollateralAssets>
  <hgbl:LineOfCreditFacilityCollateralAssets contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">13392000</hgbl:LineOfCreditFacilityCollateralAssets>
  <us-gaap:LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="pure" decimals="4">0.0050</us-gaap:LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage>
  <hgbl:UnusedLineFeeDescription contextRef="cx_01_January_2013_TO_31_December_2013">The unused Line Fee is equal to the product of 0.50% per annum multiplied by the difference between $15,000 and the average loan amount outstanding during the month</hgbl:UnusedLineFeeDescription>
  <hgbl:LineOfCreditOneTimeFacilityFeePayable contextRef="cx_27_September_2012" unitRef="usd" decimals="-3">75000</hgbl:LineOfCreditOneTimeFacilityFeePayable>
  <us-gaap:DebtInstrumentFee contextRef="cx_01_January_2013_TO_31_December_2013">50</us-gaap:DebtInstrumentFee>
  <hgbl:AccruedInterestPayableRelatedParty contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">168000</hgbl:AccruedInterestPayableRelatedParty>
  <us-gaap:RelatedPartyTransactionRate contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="pure" decimals="2">0.10</us-gaap:RelatedPartyTransactionRate>
  <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 8 &amp;#8211; Commitments and Contingencies&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;At December 31, 2013, HGI has no commitments other than the Unused Line Fee on its third party debt and leases on the HGP offices in California and Washington. The California leases expire on December 11, 2015 and July 31, 2016; the Washington lease expires on March 14, 2014. The annual lease obligations are as shown below:&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="40%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;2014&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="24%"&gt;
                  289
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;2015&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="24%"&gt;
                  293
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;2016&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="24%"&gt;
                  145
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="24%"&gt;
                  727
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;In the normal course of its business, HGI may be subject to contingent liability with respect to assets sold either directly or through Joint Ventures. At December 31, 2013 HGI does not expect any of these liabilities, individually or in the aggregate, to have a material adverse effect on its assets or results of operations.&lt;/p&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
  <us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="40%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;2014&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="24%"&gt;
            289
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;2015&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="24%"&gt;
            293
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;2016&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="24%"&gt;
            145
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="24%"&gt;
            727
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock>
  <hgbl:OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">289000</hgbl:OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear>
  <hgbl:OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">293000</hgbl:OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears>
  <hgbl:OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">145000</hgbl:OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDue contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">727000</us-gaap:OperatingLeasesFutureMinimumPaymentsDue>
  <hgbl:PatentParticipationFeeTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 9 &amp;#8211; Patent Participation Fee&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In 2003, HGI acquired a VoIP patent from a third party. Consideration provided was $100
      plus a
      35% residual payable to the third party relating to the net proceeds from future licensing and/or enforcement actions from the HGI VoIP Patent Portfolio. Net proceeds are defined as amounts collected from third parties net of the direct costs associated with putting the licensing or enforcement in place and related collection costs. The vendor of the VoIP Patent was also granted a first priority security interest in the patent in order to secure HGI&amp;#8217;s obligations under the associated purchase agreement.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In March 2013, the Company concluded a patent infringement lawsuit, which had initially been filed in August 2009, by entering into a settlement and license agreement in return for a payment of $200. No amounts were payable with respect to the residual discussed above, as the direct costs incurred since the Company last entered into settlement and licensing agreements were in excess of $200.
    &lt;/p&gt;</hgbl:PatentParticipationFeeTextBlock>
  <us-gaap:OtherIndefiniteLivedIntangibleAssets contextRef="cx_31_December_2003" unitRef="usd" decimals="-3">100000</us-gaap:OtherIndefiniteLivedIntangibleAssets>
  <hgbl:AssetAcquisitionContingentConsideration contextRef="cx_01_January_2013_TO_31_December_2013">Consideration provided was $100 plus a 35% residual payable to the third party relating to the net proceeds from future licensing and/or enforcement actions from the HGI VoIP patent portfolio.</hgbl:AssetAcquisitionContingentConsideration>
  <us-gaap:LicensesRevenue contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">200000</us-gaap:LicensesRevenue>
  <us-gaap:IncomeTaxDisclosureTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 10 &amp;#8211; Income Taxes&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In 2013 the Company recognized a net income tax expense of $3,029
      comprised of a current income tax expense of $117
      and a net deferred income tax expense of $2,912. In 2012 the Company recognized a net income tax recovery of $978
      comprised of a current income tax recovery of $5
      and a net deferred income tax recovery of $973. The deferred income tax recovery for 2012 is primarily due to the recognition of the tax benefit of available tax loss carry forwards generated during the year that were more likely than not expected to be utilized against future income.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company has recorded a deferred tax asset of $24,667, reflecting the benefit of approximately $58,894
      of unrestricted net operating tax losses and approximately $28,800
      of restricted net operating tax losses, which expire in varying amounts between 2024 and 2033, net of a valuation allowance of $4,740. Realization is dependent on generating sufficient taxable income prior to expiration of the loss carryforwards. Although realization is not assured, management believes it is more likely than not that all of the deferred tax asset will be realized. The amount of the deferred tax asset considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carryforward period are reduced.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The reported tax expense or benefit varies from the amount that would be provided by applying the statutory U.S. Federal income tax rate to the loss from continuing operations before taxes for the following reasons:&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2013&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2012&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Expected federal statutory tax expenses (benefit)&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  (1,284
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  (944
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Increase (reduction) in taxes resulting from:&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&amp;#160;&amp;#160;State income taxes recoverable&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  117
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  (5
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&amp;#160;&amp;#160;Non-deductible expenses (permanent differences)&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  29
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  36
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&amp;#160; Change in valuation allowance&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  4,740
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  &amp;#8212;
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&amp;#160;&amp;#160;Adjustment to effective tax rate&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  112
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  (12
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&amp;#160;&amp;#160;Other&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  (685
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  (53
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Income tax expense (recovery)&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  3,029
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  (978
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company&amp;#8217;s utilization of restricted net operating tax loss carry forwards against future income for tax purposes is restricted pursuant to the &amp;#8220;change in ownership&amp;#8221; rules in Section 382 of the Internal Revenue Code. These rules, in general, provide that an ownership change occurs when the percentage shareholdings of
      5% direct or indirect stockholders of a loss corporation have, in aggregate, increased by more than
      50
      percentage points during the immediately preceding three years.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Restrictions in net operating loss carry forwards occurred in 2001 as a result of the acquisition of the Company by Counsel. Further restrictions may have occurred as a result of subsequent changes in the share ownership and capital structure of the Company and Counsel and disposition of business interests by the Company. Pursuant to Section
      382
      of the Internal Revenue Code, the annual usage of the Company&amp;#8217;s net operating loss carry forwards was limited to approximately $2,500
      per annum until 2008 and $1,700
      per annum thereafter. There is no certainty that the application of these &amp;#8220;change in ownership&amp;#8221; rules may not recur, resulting in further restrictions on the Company&amp;#8217;s income tax loss carry forwards existing at a particular time. In addition, further restrictions, reductions in, or expiry of net operating loss and net capital loss carry forwards may occur through future merger, acquisition and/or disposition transactions or failure to continue a significant level of business activities. Any such additional limitations could require the Company to pay income taxes on its future earnings and record an income tax expense to the extent of such liability, despite the existence of such tax loss carry forwards. Furthermore, any such additional limitations may result in the Company having to reverse all or a portion of its deferred tax balance or set up a valuation allowance at such time.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company, until recently, has had a history of incurring annual tax losses, beginning in1991. All loss taxation years remain open for audit pending the application of the respective tax losses against income in a subsequent taxation year. In general, the statute of limitations expires three years from the date that a company files a tax return applying prior year tax loss carry forwards against income for tax purposes in the later year. The Company applied historic tax loss carry forwards to offset income for tax purposes in 2010, 2011 and 2012, respectively. The 2010 through 2012 taxation years remain open for audit.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company is subject to state income tax in multiple jurisdictions. In most states, the Company does not have tax loss carry forwards available to shield income attributable to a particular state from being subject to tax in that particular state.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The components of the deferred tax asset and liability as of December 31 (after derecognizing uncertain tax positions) are as follows:&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2013&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2012&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Net operating loss carry-forwards&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  29,816
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  28,736
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Valuation allowance&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  (4,740
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  &amp;#8212;
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Intangibles&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  (24
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  (7
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Stock based compensation&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  679
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  469
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Start-up costs&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  (14
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  32
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Depreciation and amortization&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  (3
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  15
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Other&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  848
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  398
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Heritage Global Partners &amp;#8211; Trade Name&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  (1,395
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  (459
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Heritage Global Partners &amp;#8211; Customer List/Business Network&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  (500
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  (1,606
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Net deferred tax assets&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  24,667
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  27,578
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Uncertain Tax Positions&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The accounting for uncertainty in income taxes requires a more-likely-than-not threshold for financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. Upon adoption of this principle, effective January 1, 2007, the Company derecognized certain tax positions that, upon examination, more likely than not would not have been sustained as a recognized tax benefit. As a result of derecognizing uncertain tax positions, the Company has recorded a cumulative reduction in its deferred tax assets of approximately $12,000
      associated with prior years' tax benefits, which are not expected to be available primarily due to change of control usage restrictions, and a reduction in the rate of the tax benefit associated with all of its tax attributes.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Due to the Company's historic policy of applying a valuation allowance against its deferred tax assets, the effect of the above was an offsetting reduction in the Company's valuation allowance. Accordingly, the above reduction had no net impact on the Company's financial position, operations or cash flow. As of December 31, 2013, the unrecognized tax benefit has been determined to be $12,059, which is unchanged from the balance as of December 31, 2012.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;In the unlikely event that these tax benefits are recognized in the future, the amount recognized at that time should result in a reduction in the Company's effective tax rate.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company's policy is to recognize accrued interest and penalties related to unrecognized tax benefits in income tax expense. Because the Company has tax loss carry forwards in excess of the unrecognized tax benefits, the Company did not accrue for interest and penalties related to unrecognized tax benefits either upon the initial derecognition of uncertain tax positions or in the current period.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      It is possible that the total amount of the Company's unrecognized tax benefits will significantly increase or decrease within the next
      12
      months. These changes may be the result of future audits, the application of "change in ownership"&amp;#239;&amp;#191;&amp;#189;? rules leading to further restrictions in tax losses arising from changes in the capital structure of the Company and/or that of its parent company Counsel, reductions in available tax loss carry forwards through future merger, acquisition and/or disposition transactions, failure to continue a significant level of business activities, or other circumstances not known to management at this time. At this time, an estimate of the range of reasonably possible outcomes cannot be made.
    &lt;/p&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
  <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2013&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2012&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Expected federal statutory tax expenses (benefit)&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            (1,284
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            (944
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Increase (reduction) in taxes resulting from:&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&amp;#160;&amp;#160;State income taxes recoverable&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            117
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            (5
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&amp;#160;&amp;#160;Non-deductible expenses (permanent differences)&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            29
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            36
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&amp;#160; Change in valuation allowance&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            4,740
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;&amp;#160;&amp;#160;Adjustment to effective tax rate&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            112
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            (12
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&amp;#160;&amp;#160;Other&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            (685
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            (53
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Income tax expense (recovery)&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            3,029
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            (978
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
  <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">-1284000</us-gaap:CurrentFederalTaxExpenseBenefit>
  <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">-944000</us-gaap:CurrentFederalTaxExpenseBenefit>
  <us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">117000</us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">-5000</us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:IncomeTaxReconciliationNondeductibleExpense contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">29000</us-gaap:IncomeTaxReconciliationNondeductibleExpense>
  <us-gaap:IncomeTaxReconciliationNondeductibleExpense contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">36000</us-gaap:IncomeTaxReconciliationNondeductibleExpense>
  <us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">4740000</us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
  <us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">0</us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
  <us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">112000</us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
  <us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">-12000</us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
  <us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">685000</us-gaap:IncomeTaxReconciliationOtherAdjustments>
  <us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">53000</us-gaap:IncomeTaxReconciliationOtherAdjustments>
  <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2013&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2012&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Net operating loss carry-forwards&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            29,816
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            28,736
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Valuation allowance&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            (4,740
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Intangibles&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            (24
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            (7
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Stock based compensation&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            679
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            469
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Start-up costs&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            (14
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            32
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Depreciation and amortization&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            (3
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            15
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Other&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            848
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            398
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Heritage Global Partners &amp;#8211; Trade Name&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            (1,395
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            (459
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Heritage Global Partners &amp;#8211; Customer List/Business Network&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            (500
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            (1,606
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Net deferred tax assets&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            24,667
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            27,578
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
  <hgbl:DeferredTaxAssetsNetOperatingLossCarryForward contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">29816000</hgbl:DeferredTaxAssetsNetOperatingLossCarryForward>
  <hgbl:DeferredTaxAssetsNetOperatingLossCarryForward contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">28736000</hgbl:DeferredTaxAssetsNetOperatingLossCarryForward>
  <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">4740000</us-gaap:DeferredTaxAssetsValuationAllowance>
  <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">0</us-gaap:DeferredTaxAssetsValuationAllowance>
  <hgbl:DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">-24000</hgbl:DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets>
  <hgbl:DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">-7000</hgbl:DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets>
  <hgbl:DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">679000</hgbl:DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts>
  <hgbl:DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">469000</hgbl:DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts>
  <hgbl:DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">-14000</hgbl:DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts>
  <hgbl:DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">32000</hgbl:DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts>
  <hgbl:DeferredTaxAssetsNetDepreciationAndAmortization contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">-3000</hgbl:DeferredTaxAssetsNetDepreciationAndAmortization>
  <hgbl:DeferredTaxAssetsNetDepreciationAndAmortization contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">15000</hgbl:DeferredTaxAssetsNetDepreciationAndAmortization>
  <hgbl:DeferredTaxAssetsNetOthers contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">848000</hgbl:DeferredTaxAssetsNetOthers>
  <hgbl:DeferredTaxAssetsNetOthers contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">398000</hgbl:DeferredTaxAssetsNetOthers>
  <us-gaap:DeferredTaxLiabilities contextRef="cx_31_December_2013_BusinessAcquisitionAxis-HeritageGlobalPartnersIncMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1395000</us-gaap:DeferredTaxLiabilities>
  <us-gaap:DeferredTaxLiabilities contextRef="cx_31_December_2012_BusinessAcquisitionAxis-HeritageGlobalPartnersIncMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">459000</us-gaap:DeferredTaxLiabilities>
  <us-gaap:DeferredTaxLiabilities contextRef="cx_31_December_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HeritageGlobalPartnersIncMember" unitRef="usd" decimals="-3">500000</us-gaap:DeferredTaxLiabilities>
  <us-gaap:DeferredTaxLiabilities contextRef="cx_31_December_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HeritageGlobalPartnersIncMember" unitRef="usd" decimals="-3">1606000</us-gaap:DeferredTaxLiabilities>
  <us-gaap:DeferredTaxAssetsNet contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">24667000</us-gaap:DeferredTaxAssetsNet>
  <us-gaap:DeferredTaxAssetsNet contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">27578000</us-gaap:DeferredTaxAssetsNet>
  <us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">-117000</us-gaap:CurrentIncomeTaxExpenseBenefit>
  <us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">-2912000</us-gaap:DeferredIncomeTaxExpenseBenefit>
  <us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">5000</us-gaap:CurrentIncomeTaxExpenseBenefit>
  <us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">973000</us-gaap:DeferredIncomeTaxExpenseBenefit>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_31_December_2013_IncomeTaxAuthorityAxis-UnrestrictedMember" unitRef="usd" decimals="-3">58894000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_31_December_2013_IncomeTaxAuthorityAxis-RestrictedMember" unitRef="usd" decimals="-3">28800000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_31_December_2008_OperatingLossCarryforwardsExpirationPeriodTypeAxis-OperatingLossCarryforwardsPerAnnumUntil2008Member" unitRef="usd" decimals="-3">2500000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_31_December_2009_OperatingLossCarryforwardsExpirationPeriodTypeAxis-OperatingLossCarryforwardsPerYearAfter2008Member" unitRef="usd" decimals="-3">1700000</us-gaap:OperatingLossCarryforwards>
  <hgbl:ReductionInDeferredTaxAssets contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">12000000</hgbl:ReductionInDeferredTaxAssets>
  <us-gaap:UnrecognizedTaxBenefits contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">12059000</us-gaap:UnrecognizedTaxBenefits>
  <us-gaap:UnrecognizedTaxBenefits contextRef="cx_31_December_2012" unitRef="usd" decimals="-3">12059000</us-gaap:UnrecognizedTaxBenefits>
  <hgbl:OperatingLossCarryforwardsExpiration contextRef="cx_01_January_2013_TO_31_December_2013">The net operating loss carry forwards expire between 2024 and 2033.</hgbl:OperatingLossCarryforwardsExpiration>
  <us-gaap:OperatingLossCarryforwardsLimitationsOnUse contextRef="cx_01_January_2013_TO_31_December_2013">The Company&amp;#8217;s utilization of restricted net operating tax loss carry forwards against future income for tax purposes is restricted pursuant to the &amp;#8220;change in ownership&amp;#8221; rules in Section 382 of the Internal Revenue Code. These rules, in general, provide that an ownership change occurs when the percentage shareholdings of 5% direct or indirect stockholders of a loss corporation have, in aggregate, increased by more than 50 percentage points during the immediately preceding three years.</us-gaap:OperatingLossCarryforwardsLimitationsOnUse>
  <us-gaap:OperatingLossCarryforwardsLimitationsOnUse contextRef="cx_01_January_2012_TO_31_December_2012">The Company&amp;#8217;s utilization of restricted net operating tax loss carry forwards against future income for tax purposes is restricted pursuant to the &amp;#8220;change in ownership&amp;#8221; rules in Section 382 of the Internal Revenue Code. These rules, in general, provide that an ownership change occurs when the percentage shareholdings of 5% direct or indirect stockholders of a loss corporation have, in aggregate, increased by more than 50 percentage points during the immediately preceding three years.</us-gaap:OperatingLossCarryforwardsLimitationsOnUse>
  <us-gaap:OperatingLossCarryforwardsLimitationsOnUse contextRef="cx_01_January_2008_TO_31_December_2008_OperatingLossCarryforwardsExpirationPeriodTypeAxis-OperatingLossCarryforwardsPerYearAfter2008Member">The Company&amp;#8217;s utilization of restricted net operating tax loss carry forwards against future income for tax purposes is restricted pursuant to the &amp;#8220;change in ownership&amp;#8221; rules in Section 382 of the Internal Revenue Code. These rules, in general, provide that an ownership change occurs when the percentage shareholdings of 5% direct or indirect stockholders of a loss corporation have, in aggregate, increased by more than 50 percentage points during the immediately preceding three years.</us-gaap:OperatingLossCarryforwardsLimitationsOnUse>
  <us-gaap:OperatingLossCarryforwardsLimitationsOnUse contextRef="cx_01_January_2009_TO_31_December_2009_OperatingLossCarryforwardsExpirationPeriodTypeAxis-OperatingLossCarryforwardsPerYearAfter2008Member">The Company&amp;#8217;s utilization of restricted net operating tax loss carry forwards against future income for tax purposes is restricted pursuant to the &amp;#8220;change in ownership&amp;#8221; rules in Section 382 of the Internal Revenue Code. These rules, in general, provide that an ownership change occurs when the percentage shareholdings of 5% direct or indirect stockholders of a loss corporation have, in aggregate, increased by more than 50 percentage points during the immediately preceding three years.</us-gaap:OperatingLossCarryforwardsLimitationsOnUse>
  <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 11 &amp;#8211; Related Party Transactions&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Related Party Debt with Counsel&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      At December 31, 2013 the Company had a balance of $2,550
      owing to Counsel under the Counsel Loan, of which $168
      was accrued interest, as compared to a non-interest bearing receivable of $2,929
      at December 31, 2012. For further discussion of the terms of the Counsel Loan, see Note 7.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Counsel Services Provided to Company&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Beginning in December 2004, HGI and Counsel have entered into successive annual management services agreements (collectively, the Agreement). Under the terms of the Agreement, HGI has agreed to pay Counsel for ongoing services provided to HGI by Counsel personnel. These services include preparation of the Company's financial statements and regulatory filings, taxation matters, stock-based compensation administration, Board administration, patent portfolio administration and litigation matters. The Counsel employees providing the services are: 1) its Executive Vice President, Secretary and Chief Financial Officer, 2) its Tax Manager, 3) an Accounting Manager, and 4) its Accounts Payable Clerk. These employees have the same or similar positions with HGI, but none of them receive compensation from HGI. Rather, Counsel allocates to HGI a percentage, based on time incurred, of the employees' base compensation paid by Counsel. Beginning in the first quarter of 2011, additional amounts were charged to HGI for Counsel services relating to the ongoing operations of HGI's asset liquidation business. The amounts due under the Agreement are payable within
      30
      days following the respective year end, subject to applicable restrictions. Any unpaid amounts bear interest at
      10% per annum commencing on the day after such year end.
    &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;All amounts charged by Counsel are detailed below:&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap" width="27%"&gt;
                  &lt;b&gt;Year ended&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;
                  &lt;b&gt;Item&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap" width="27%"&gt;
                  &lt;b&gt;December 31,&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2013&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2012&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Management fees&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  360
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                  360
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Other charges&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  74
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  75
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Total&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
                  434
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
                  435
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On March 20, 2014, Counsel declared a dividend in kind, consisting of Counsel&amp;#8217;s distribution of its majority interest in HGI to Counsel shareholders. The record date is April 1, 2014 and the payment date is April 30, 2014. This transaction completes Counsel&amp;#8217;s planned disposition of its interest in HGI, as announced in the first quarter of 2013. Following this declaration, the Company and Counsel have agreed to enter into a replacement management services agreement (the &amp;#8220;Services Agreement&amp;#8221;). Under the terms of the agreement, Counsel will remain as external manager and will continue to provide the same services, at similar rates. Payment will be due within thirty days following the end of each quarter. Unpaid balances will accrue interest at a rate per annum equal to the lesser of the then current rate announced from time to time by the Wall Street Journal as the &amp;#8220;prime rate&amp;#8221;, plus two percent (
      2%), or the maximum rate allowable by law. The Services Agreement has an initial term of one year, which renews automatically for successive one-year terms unless notice by either party is given within ninety days before the expiration. The Services Agreement may be terminated at any time upon mutual agreement of the Company and Counsel. The Company is currently considering the internalization of its management in the future, but expects that it will continue to avail itself of the services provided under the Services Agreeement until such time.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Transactions with Other Related Parties&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On July 26, 2013, the Company and its Co-CEOs entered into an agreement by which the Co-CEOs terminated their employment with the Company and HG LLC. Under the agreement, as disclosed in the Company&amp;#8217;s Current Report on Form 8-K filed on July 31, 2013, effective June 30, 2013 the Co-CEOs departed the Company along with the personnel in the New York and Los Angeles offices of HG LLC. In August 2012, each Co-CEO had acquired
      400,000
      common shares of the Company, with a total value of $1,054, in return for intellectual property licensing agreements. The $1,054
      was recorded as stock-based compensation in 2012. On July 26, 2013, the Co-CEOs returned these common shares, which had a fair value of $624, in order to re-acquire the licensing agreements. The Company therefore recorded intellectual property licensing revenue of $624. The shares have been cancelled.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company, beginning in 2009, leased office space in White Plains, NY and Los Angeles, CA as part of the operations of HG LLC. Both premises are owned by entities that are controlled by a former Co-CEO of HG LLC and the Company. In connection with the departure of the Co-CEOs, these lease agreements were terminated, without penalty, effective June 30, 2013.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Additionally, the Company leases office space in Foster City, CA as part of the operations of HGP. The premises are owned by an entity that is jointly controlled by the former owners of HGP.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The lease amounts paid by the Company to the related parties are detailed below:&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap" width="27%"&gt;
                  &lt;b&gt;Year ended&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;
                  &lt;b&gt;Leased premises location&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap" width="27%"&gt;
                  &lt;b&gt;December 31,&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2013&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2012&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;White Plains, NY&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  66
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  126
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Los Angeles, CA&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  12
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  26
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Foster City, CA&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  228
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  130
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Total&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  306
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  282
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As discussed in Note 2, as part of the acquisition of HGP during the first quarter of 2012, the Company issued Promissory Notes totaling $1,000
      to its two former owners, partially offset by $151
      of accounts receivable from the former owners. During the third quarter of 2012, the Promissory Notes, which did not accrue interest, were repaid in full, and the accounts receivable were collected.
    &lt;/p&gt;
    &lt;p&gt;&amp;#160;&lt;/p&gt;</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
  <hgbl:ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" nowrap="nowrap" width="27%"&gt;
            &lt;b&gt;Year ended&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;b&gt;Item&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" nowrap="nowrap" width="27%"&gt;
            &lt;b&gt;December 31,&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2013&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2012&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Management fees&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            360
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            360
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Other charges&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            74
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            75
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Total&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
            434
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
            435
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</hgbl:ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock>
  <hgbl:ManagementFeesPaidToRelatedParty contextRef="cx_01_January_2013_TO_31_December_2013_RelatedPartyTransactionsByRelatedPartyAxis-CounselManagementServicesMember" unitRef="usd" decimals="-3">360000</hgbl:ManagementFeesPaidToRelatedParty>
  <hgbl:ManagementFeesPaidToRelatedParty contextRef="cx_01_January_2012_TO_31_December_2012_RelatedPartyTransactionsByRelatedPartyAxis-CounselManagementServicesMember" unitRef="usd" decimals="-3">360000</hgbl:ManagementFeesPaidToRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2013_TO_31_December_2013_RelatedPartyTransactionsByRelatedPartyAxis-CounselManagementServicesMember" unitRef="usd" decimals="-3">74000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2012_TO_31_December_2012_RelatedPartyTransactionsByRelatedPartyAxis-CounselManagementServicesMember" unitRef="usd" decimals="-3">75000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="cx_01_January_2013_TO_31_December_2013_RelatedPartyTransactionsByRelatedPartyAxis-CounselManagementServicesMember" unitRef="usd" decimals="-3">434000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
  <us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="cx_01_January_2012_TO_31_December_2012_RelatedPartyTransactionsByRelatedPartyAxis-CounselManagementServicesMember" unitRef="usd" decimals="-3">435000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
  <hgbl:ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" nowrap="nowrap" width="27%"&gt;
            &lt;b&gt;Year ended&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;b&gt;Leased premises location&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" nowrap="nowrap" width="27%"&gt;
            &lt;b&gt;December 31,&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2013&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2012&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;White Plains, NY&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            66
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            126
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Los Angeles, CA&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            12
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            26
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Foster City, CA&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            228
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            130
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Total&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            306
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            282
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</hgbl:ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2013_TO_31_December_2013_RelatedPartyTransactionsByRelatedPartyAxis-WhitePlainsNYMember" unitRef="usd" decimals="-3">66000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2012_TO_31_December_2012_RelatedPartyTransactionsByRelatedPartyAxis-WhitePlainsNYMember" unitRef="usd" decimals="-3">126000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2013_TO_31_December_2013_RelatedPartyTransactionsByRelatedPartyAxis-LosAngelesCMember" unitRef="usd" decimals="-3">12000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2012_TO_31_December_2012_RelatedPartyTransactionsByRelatedPartyAxis-LosAngelesCMember" unitRef="usd" decimals="-3">26000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2013_TO_31_December_2013_RelatedPartyTransactionsByRelatedPartyAxis-FosterCityCMember" unitRef="usd" decimals="-3">228000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2012_TO_31_December_2012_RelatedPartyTransactionsByRelatedPartyAxis-FosterCityCMember" unitRef="usd" decimals="-3">130000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">306000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">282000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:AccruedInterestPayableRelatedParty contextRef="cx_31_December_2013_RelatedPartyTransactionsByRelatedPartyAxis-CounselLoanMember" unitRef="usd" decimals="-3">168000</hgbl:AccruedInterestPayableRelatedParty>
  <us-gaap:DueFromRelatedPartiesCurrent contextRef="cx_31_December_2012_RelatedPartyTransactionsByRelatedPartyAxis-CounselLoanMember" unitRef="usd" decimals="-3">2929000</us-gaap:DueFromRelatedPartiesCurrent>
  <us-gaap:DebtInstrumentInterestRateTerms contextRef="cx_01_January_2013_TO_31_December_2013">Unpaid balances will accrue interest at a rate per annum equal to the lesser of the then current rate announced from time to time by the Wall Street Journal as the "prime rate", plus 2%, or the maximum rate allowable by law</us-gaap:DebtInstrumentInterestRateTerms>
  <hgbl:CommonStockSharesIssuedForEachCoCeo contextRef="cx_01_August_2012_TO_10_August_2012_BusinessAcquisitionAxis-CoChiefExecutiveOfficersMember" unitRef="shares" decimals="0">400000</hgbl:CommonStockSharesIssuedForEachCoCeo>
  <hgbl:SharesValuedAt contextRef="cx_01_August_2012_TO_10_August_2012_BusinessAcquisitionAxis-CoChiefExecutiveOfficersMember" unitRef="usd" decimals="-3">1054000</hgbl:SharesValuedAt>
  <hgbl:RevenueIntellectualPropertyLicense contextRef="cx_01_January_2013_TO_31_December_2013_BusinessAcquisitionAxis-CoChiefExecutiveOfficersMember" unitRef="usd" decimals="-3">624000</hgbl:RevenueIntellectualPropertyLicense>
  <us-gaap:DueToRelatedPartiesCurrent contextRef="cx_29_February_2012_RelatedPartyTransactionsByRelatedPartyAxis-HeritageGlobalPartnersIncMember" unitRef="usd" decimals="-3">1000000</us-gaap:DueToRelatedPartiesCurrent>
  <us-gaap:DueFromRelatedPartiesCurrent contextRef="cx_29_February_2012_RelatedPartyTransactionsByRelatedPartyAxis-HeritageGlobalPartnersIncMember" unitRef="usd" decimals="-3">151000</us-gaap:DueFromRelatedPartiesCurrent>
  <hgbl:SharesValuedAt contextRef="cx_25_July_2013_TO_26_July_2013_BusinessAcquisitionAxis-CoChiefExecutiveOfficersMember" unitRef="usd" decimals="-3">624000</hgbl:SharesValuedAt>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_August_2012_TO_10_August_2012_BusinessAcquisitionAxis-CoChiefExecutiveOfficersMember" unitRef="usd" decimals="-3">1054000</us-gaap:ShareBasedCompensation>
  <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="cx_01_January_2013_TO_31_December_2013">Beginning in December 2004, HGI and Counsel have entered into successive annual management services agreements (collectively, the &amp;#8220;Agreement&amp;#8221;). Under the terms of the Agreement, HGI has agreed to pay Counsel for ongoing services provided to HGI by Counsel personnel. These services include preparation of the Company&amp;#8217;s financial statements and regulatory filings, taxation matters, stock-based compensation administration, Board administration, patent portfolio administration and litigation matters. The Counsel employees providing the services are: 1) its Executive Vice President, Secretary and Chief Financial Officer, 2) its Tax Manager, 3) an Accounting Manager, and 4) its Accounts Payable Clerk. These employees have the same or similar positions with HGI, but none of them receive compensation from HGI. Rather, Counsel allocates to HGI a percentage, based on time incurred, of the employees&amp;#8217; base compensation paid by Counsel. Beginning in the first quarter of 2011, additional amounts were charged to HGI for Counsel services relating to the ongoing operations of HGI&amp;#8217;s asset liquidation business. The amounts due under the Agreement are payable within 30 days following the respective year end, subject to applicable restrictions. Any unpaid amounts bear interest at 10% per annum commencing on the day after such year end.On March 20, 2014, Counsel declared a dividend in kind, consisting of Counsel&amp;#8217;s distribution of its majority interest in HGI to Counsel shareholders. The record date is April 1, 2014 and the payment date is April 30, 2014. This transaction completes Counsel&amp;#8217;s planned disposition of its interest in HGI, as announced in the first quarter of 2013. Following this declaration, the Company and Counsel have agreed to enter into a replacement management services agreement (the &amp;#8220;Services Agreement&amp;#8221;). Under the terms of the agreement, Counsel will remain as external manager and will continue to provide the same services, at similar rates. Payment will be due within thirty days following the end of each quarter. Unpaid balances will accrue interest at a rate per annum equal to the lesser of the then current rate announced from time to time by the Wall Street Journal as the &amp;#8220;prime rate&amp;#8221;, plus two percent (2%), or the maximum rate allowable by law. The Services Agreement has an initial term of one year, which renews automatically for successive one-year terms unless notice by either party is given within ninety days before the expiration. The Services Agreement may be terminated at any time upon mutual agreement of the Company and Counsel. The Company is currently considering the internalization of its management in the future, but expects that it will continue to avail itself of the services provided under the Services Agreeement until such time.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
  <us-gaap:LegalMattersAndContingenciesTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 12 &amp;#8211; Legal Proceedings&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Intellectual Property Enforcement Litigation&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On August 27, 2009 the Company&amp;#8217;s wholly-owned subsidiary, C2 Communications Technologies Inc., filed a patent infringement lawsuit against PAETEC Corporation, Matrix Telecom, Inc., Windstream Corporation, and Telephone and Data Systems, Inc. The complaint was filed in the United States District Court for the Eastern District of Oklahoma and alleged that the defendants&amp;#8217; services and systems utilizing VoIP infringe the Company&amp;#8217;s U.S. Patent No. 6,243,373. The complaint sought an injunction, monetary damages and costs. In the fourth quarter of 2009, the complaint against Matrix Telecom, Windstream Corporation, and Telephone and Data Systems, Inc., was dismissed without prejudice. Also in the fourth quarter of 2009, the case was transferred to the Eastern District of Texas. A trial date was set for March 13, 2013, but in the first quarter of 2013 the Company entered into a settlement and license agreement with the remaining defendant and received a payment of $200.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company is involved in various other legal matters arising out of its operations in the normal course of business, none of which are expected, individually or in the aggregate, to have a material adverse effect on the Company.&lt;/p&gt;</us-gaap:LegalMattersAndContingenciesTextBlock>
  <hgbl:IntellectualPropertyRevenue contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="usd" decimals="-3">200000</hgbl:IntellectualPropertyRevenue>
  <hgbl:CapitalStockTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 13 &amp;#8211; Capital Stock&lt;/b&gt;
    &lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap" width="23%"&gt;
                  &lt;b&gt;Number of Shares&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap" width="23%"&gt;
                  &lt;b&gt;Capital Stock&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;
                  &lt;b&gt;Issued and outstanding&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
                  &lt;b&gt;2013&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
                  &lt;b&gt;2012&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
                  &lt;b&gt;2013&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
                  &lt;b&gt;2012&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="10%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="10%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="10%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;
                  Common shares, $0.01
                  par value
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
                  28,167,248
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
                  28,945,228
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
                  282
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
                  290
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;
                  Class N preferred shares, $10.00
                  par value
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
                  579
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
                  592
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
                  6
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
                  6
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The Company&amp;#8217;s authorized capital stock consists of
      300,000,000
      common shares, with a par value of $0.01
      per share, and
      10,000,000
      preferred shares with a par value of $10.00
      per share.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      On February 29, 2012, as discussed in Note 2, the Company issued
      1,000,000
      shares in connection with its acquisition of HGP. On August 10, 2012, as discussed in Note 11, the Company issued
      400,000
      shares to each of its Co-CEOS, in exchange for intellectual property licensing agreements. On July 26, 2013, as also discussed in Note 11, the Co-CEOs returned the
      800,000
      shares in order to reacquire the licensing agreements. The shares were cancelled.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the second quarter of 2013, the Company issued
      21,500
      shares due to option exercises. During the first and third quarters of 2012, the Company issued
      17,778
      and
      10,000
      shares, respectively, due to option exercises.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Each Class N preferred share has a voting entitlement equal to
      40
      common shares, votes with the common stock on an as-converted basis and is senior to all other preferred stock of the Company. Dividends, if any, will be paid on an as-converted basis equal to common stock dividends. The value of each Class N preferred share is $1,000.00, and each share is convertible to
      40
      common shares at the rate of $25.00
      per common share. During 2013,
      13
      shares of the Company&amp;#8217;s Class N preferred stock were converted into
      520
      shares of the Company&amp;#8217;s common stock. There were no conversions during 2012. At December 31, 2013 and 2012, of the
      10,000,000
      shares of preferred stock authorized,
      9,486,500
      remain undesignated and unissued.
    &lt;/p&gt;</hgbl:CapitalStockTextBlock>
  <us-gaap:ScheduleOfStockByClassTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" nowrap="nowrap" width="23%"&gt;
            &lt;b&gt;Number of Shares&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" nowrap="nowrap" width="23%"&gt;
            &lt;b&gt;Capital Stock&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;b&gt;Issued and outstanding&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
            &lt;b&gt;2013&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
            &lt;b&gt;2012&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
            &lt;b&gt;2013&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
            &lt;b&gt;2012&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="10%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="10%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="10%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="10%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;
            Common shares, $0.01
            par value
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
            28,167,248
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
            28,945,228
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
            282
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
            290
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;
            Class N preferred shares, $10.00
            par value
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
            579
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
            592
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
            6
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
            6
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfStockByClassTextBlock>
  <us-gaap:PreferredStockValue contextRef="cx_31_December_2013_StatementClassOfStockAxis-PreferredClassNMember" unitRef="usd" decimals="-3">579000</us-gaap:PreferredStockValue>
  <us-gaap:PreferredStockValue contextRef="cx_31_December_2012_StatementClassOfStockAxis-PreferredClassNMember" unitRef="usd" decimals="-3">592000</us-gaap:PreferredStockValue>
  <hgbl:CancellationOfSharesValueShares contextRef="cx_01_July_2013_TO_26_July_2013_BusinessAcquisitionAxis-CoChiefExecutiveOfficersMember" unitRef="shares" decimals="0">800000</hgbl:CancellationOfSharesValueShares>
  <hgbl:NetSharesIssuedDueToExerciseOfOptions contextRef="cx_01_January_2013_TO_30_June_2013_AwardTypeAxis-EmployeeAndDirectorOptionExerciseMember" unitRef="shares" decimals="0">21500</hgbl:NetSharesIssuedDueToExerciseOfOptions>
  <hgbl:NetSharesIssuedDueToExerciseOfOptions contextRef="cx_01_January_2012_TO_31_March_2012_AwardTypeAxis-EmployeeAndDirectorOptionExerciseMember" unitRef="shares" decimals="0">17778</hgbl:NetSharesIssuedDueToExerciseOfOptions>
  <hgbl:NetSharesIssuedDueToExerciseOfOptions contextRef="cx_01_January_2012_TO_30_September_2012_AwardTypeAxis-EmployeeAndDirectorOptionExerciseMember" unitRef="shares" decimals="0">10000</hgbl:NetSharesIssuedDueToExerciseOfOptions>
  <us-gaap:PreferredStockLiquidationPreference contextRef="cx_31_December_2013_StatementClassOfStockAxis-ClassNPreferredSharesMember" unitRef="usd_shares" decimals="2">1000.00</us-gaap:PreferredStockLiquidationPreference>
  <us-gaap:PreferredStockSharesAuthorized contextRef="cx_31_December_2013_StatementClassOfStockAxis-ClassNPreferredSharesMember" unitRef="shares" decimals="0">10000000</us-gaap:PreferredStockSharesAuthorized>
  <us-gaap:PreferredStockCapitalSharesReservedForFutureIssuance contextRef="cx_31_December_2013_StatementClassOfStockAxis-ClassNPreferredSharesMember" unitRef="shares" decimals="0">9486500</us-gaap:PreferredStockCapitalSharesReservedForFutureIssuance>
  <us-gaap:PreferredStockSharesAuthorized contextRef="cx_31_December_2012_StatementClassOfStockAxis-ClassNPreferredSharesMember" unitRef="shares" decimals="0">10000000</us-gaap:PreferredStockSharesAuthorized>
  <us-gaap:PreferredStockCapitalSharesReservedForFutureIssuance contextRef="cx_31_December_2012_StatementClassOfStockAxis-ClassNPreferredSharesMember" unitRef="shares" decimals="0">9486500</us-gaap:PreferredStockCapitalSharesReservedForFutureIssuance>
  <us-gaap:PreferredStockVotingRights contextRef="cx_01_January_2013_TO_31_December_2013_StatementClassOfStockAxis-ClassNPreferredSharesMember">Each Class N preferred share has a voting entitlement equal to 40 common shares, votes with the common stock on an as-converted basis and is senior to all other preferred stock of the Company.</us-gaap:PreferredStockVotingRights>
  <us-gaap:PreferredStockDividendPaymentTerms contextRef="cx_01_January_2013_TO_31_December_2013_StatementClassOfStockAxis-ClassNPreferredSharesMember">Dividends, if any, will be paid on an as-converted basis equal to common stock dividends.</us-gaap:PreferredStockDividendPaymentTerms>
  <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 14 &amp;#8211; Stock-Based Compensation&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Stock- Based Compensation Plans&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      At December 31, 2013, the Company had six stock-based compensation plans, which are described below. All share amounts disclosed below reflect the effect of the
      1
      -for-
      20
      reverse stock split which was approved by the stockholders on November 26, 2003.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;1995 Director Stock Option and Appreciation Rights Plan&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The 1995 Director Stock Option and Appreciation Rights Plan (the &amp;#8220;1995 Director Plan&amp;#8221;) provides for the issuance of incentive stock options, non-qualified stock options and stock appreciation rights (&amp;#8220;SARs&amp;#8221;) to directors of the Company, for up to
      12,500
      shares of common stock (subject to adjustment in the event of stock dividends, stock splits, and other similar events). If any incentive option, non-qualified option or SAR terminates prior to exercise thereof and during the duration of the 1995 Director Plan, the shares of common stock as to which such option or right was not exercised become available under the 1995 Director Plan for the grant of additional options or rights to any eligible director. Each option is immediately exercisable for a period of ten years from the date of grant. The Company has
      12,500
      shares of common stock reserved for issuance under the 1995 Director Plan. As of December 31, 2013 and 2012, there were no options outstanding under the 1995 Director Plan.
    &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;1995 Employee Stock Option and Appreciation Rights Plan&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The 1995 Employee Stock Option and Appreciation Rights Plan (the &amp;#8220;1995 Employee Plan&amp;#8221;) provides for the grant of incentive stock options, non-qualified stock options, and SARs of up to
      20,000
      shares of common stock (subject to adjustment in the event of stock dividends, stock splits, and other similar events). Directors of the Company are not eligible to participate in the 1995 Employee Plan. The 1995 Employee Plan provides for the grant of stock options, which qualify as incentive stock options under Section
      422
      of the Internal Revenue Code, to be issued to officers who are employees and other employees, as well as for the grant of non-qualified options to be issued to officers, employees and consultants. In addition, SARs may be granted in conjunction with the grant of incentive and non-qualified options. To the extent that an incentive option or non-qualified option is not exercised within the period of exercisability specified therein, it expires as to the then unexercisable portion. If any incentive option, non-qualified option or SAR terminates prior to exercise thereof and during the duration of the 1995 Employee Plan, the shares of common stock as to which such option or right was not exercised become available under the 1995 Employee Plan for the grant of additional options or rights to any eligible employee. The shares of common stock subject to the 1995 Employee Plan may be made available from either authorized but unissued shares, treasury shares, or both. The Company has
      20,000
      shares of common stock reserved for issuance under the 1995 Employee Plan. As of December 31, 2013 and 2012, there were no options outstanding under the 1995 Employee Plan.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;1997 Recruitment Stock Option Plan&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In October 2000, the stockholders of the Company approved an amendment of the 1997 Recruitment Stock Option Plan (the &amp;#8220;1997 Plan&amp;#8221;) which provides for the issuance of incentive stock options, non-qualified stock options and SARs up to an aggregate of
      370,000
      shares of common stock (subject to adjustment in the event of stock dividends, stock splits, and other similar events). The price at which shares of common stock covered by the option can be purchased is determined by the Company&amp;#8217;s Board; however, in all instances the exercise price is never less than the fair market value of the Company&amp;#8217;s common stock on the date the option is granted. The Board also has discretion to determine, for each grant, the requisite service, vesting and exercise periods. The Company has not awarded any SARs under the 1997 Plan.
    &lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;b&gt;2013&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;b&gt;2012&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Options outstanding, beginning of year&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                228,198
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                231,198
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Options exercised&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                (1,750
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Options expired&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                (228,198
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                (1,250
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Options outstanding, end of year&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                228,198
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;2003 Stock Option and Appreciation Rights Plan&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In November 2003, the stockholders of the Company approved the 2003 Stock Option and Appreciation Rights Plan (the &amp;#8220;2003 Plan&amp;#8221;) which provides for the issuance of incentive stock options, non-qualified stock options and SARs up to an aggregate of
      2,000,000
      shares of common stock (subject to adjustment in the event of stock dividends, stock splits, and other similar events). The price at which shares of common stock covered by the option can be purchased is determined by the Company&amp;#8217;s Board or a committee thereof; however, in the case of incentive stock options the exercise price shall not be less than the fair market value of the Company&amp;#8217;s common stock on the date the option is granted.
    &lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;b&gt;2013&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;b&gt;2012&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Options outstanding, beginning of year&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                1,565,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                1,430,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Options granted&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                200,000
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                415,000
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Options exercised&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                (30,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                (30,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Options forfeited&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                (280,000
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                (250,000
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Options expired&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                (180,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Options outstanding, end of year&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                1,275,000
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                1,565,000
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The outstanding options vest over four years at exercise prices ranging from $0.08
      to $2.00
      per share. No SARs have been issued under the 2003 Plan.
    &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;2010 Non-Qualified Stock Option Plan&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In the fourth quarter of 2010, the Company&amp;#8217;s Board approved the 2010 Non-Qualified Stock Option Plan (the &amp;#8220;2010 Plan&amp;#8221;) to induce certain key employees of the Company or any of its subsidiaries who are in a position to contribute materially to the Company&amp;#8217;s prosperity to remain with the Company, to offer such persons incentives and rewards in recognition of their contributions to the Company&amp;#8217;s progress, and to encourage such persons to continue to promote the best interests of the Company. The Company reserved
      1,250,000
      shares of common stock (subject to adjustment under certain circumstances) for issuance or transfer upon exercise of options granted under the 2010 Plan. Options may be issued under the 2010 Plan to any key employees or consultants selected by the Company&amp;#8217;s Board (or a committee appointed by the Board). Options may not be granted with an exercise price less than the fair market value of the common stock of the Company as of the day of the grant. Options granted pursuant to the plan are subject to limitations on transfer and execution and may be issued subject to vesting conditions. Options may also be forfeited in certain circumstances.
    &lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;b&gt;2013&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;b&gt;2012&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Options outstanding, beginning of year&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                1,250,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                1,250,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Options forfeited&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                (1,250,000
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Options outstanding, end of year&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                1,250,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Equity Partners Stock Option Plan&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In the second quarter of 2011, the Company&amp;#8217;s Board approved the Equity Partners Stock Option Plan (the &amp;#8220;Equity Partners Plan&amp;#8221;) to allow the Company to issue options to purchase common stock as a portion of the purchase price of Equity Partners. The Company reserved
      230,000
      shares of common stock for issuance upon exercise of options granted under the Equity Partners Plan. During 2011,
      230,000
      options with an exercise price of $1.83, vesting immediately, were granted under the Equity Partners Plan. There were no grants, exercises or forfeitures during 2013 or 2012, and therefore there were
      230,000
      options outstanding at December 31, 2013 and 2012.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Other Options Issued&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In the first quarter of 2012, the Company&amp;#8217;s Board approved the issuance of options as part of the acquisition of HGP, and reserved
      625,000
      shares of common stock for issuance upon option exercise. Unlike other options issued by the Company under its stock option plans, the options issued as part of the HGP acquisition survive termination of employment. During 2013 and 2012 none of the option holders terminated their employment with the Company.
    &lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;b&gt;2013&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;b&gt;2012&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Options outstanding, beginning of year&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                625,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Options granted&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                625,000
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Options outstanding, end of year&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                625,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                625,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;i&gt;Stock-Based Compensation Expense&lt;/i&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Total compensation cost related to stock options in 2013 and 2012 was $532
      and $593, respectively. These amounts were recorded in selling, general and administrative expense in both years. During 2013, a tax benefit of $3
      was recognized in connection with the exercise of
      30,000
      options, compared to $25
      recognized in 2012 in connection with the exercise of
      31,750
      options. During 2013, the Company received $10
      of cash in connection with the exercise of options, as compared to receiving $14
      in 2012. Option holders are not entitled to receive dividends or dividend equivalents.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During 2012 the Company also recognized $1,054
      of stock-based compensation expense, which was included in selling, general and administrative expense, with respect to the
      400,000
      common shares of the Company that were issued to each of its Co-CEOs in exchange for intellectual property licensing agreements, as discussed above in Notes 11 and 13. There were no similar transactions in 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During 2013, the Company granted a total of
      200,000
      options. Of these,
      150,000
      were issued to an officer of the Company, and
      50,000
      were issued to the Company&amp;#8217;s independent directors in accordance with their standard compensation. During 2012, the Company granted a total of
      1,040,000
      options. Of these,
      365,000
      were issued to employees of the Company.
      625,000
      were issued to the former owners of HGP in connection with the Company&amp;#8217;s acquisition of HGP, and
      50,000
      were issued to the Company&amp;#8217;s independent directors in accordance with their standard compensation.
    &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The fair value of each option grant was estimated on the date of the grant using the Black-Scholes option pricing model with the following assumptions:&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="30%"&gt;
                &lt;b&gt;2013&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="30%"&gt;
                &lt;b&gt;2012&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Risk-free interest rate&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%"&gt;
                0.39% -
                0.40%
              &lt;/td&gt;
              &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%"&gt;
                0.36% -
                0.51%
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" nowrap="nowrap"&gt;Expected life (years)&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="30%"&gt;
                4.75
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="30%"&gt;
                4.75
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Expected volatility&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%"&gt;
                124% -
                125%
              &lt;/td&gt;
              &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%"&gt;
                133% -
                135%
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" nowrap="nowrap"&gt;Expected dividend yield&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="30%"&gt;Zero&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="30%"&gt;Zero&lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Expected forfeitures&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%"&gt;Zero&lt;/td&gt;
              &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%"&gt;Zero&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The risk-free interest rates are those for U.S. Treasury constant maturities, for terms matching the expected term of the option. The expected life of the options is calculated according to the simplified method for estimating the expected term of the options, based on the vesting period and contractual term of each option grant. Expected volatility is based on the Company&amp;#8217;s historical volatility. The Company has never paid a dividend on its common stock and therefore the expected dividend yield is zero.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The following summarizes the changes in common stock options for the years ended December 31, 2013 and 2012:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="23%"&gt;
              &lt;b&gt;2013&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="23%"&gt;
              &lt;b&gt;2012&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="10%"&gt;
              &lt;b&gt;Weighted&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="10%"&gt;
              &lt;b&gt;Weighted&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="10%"&gt;
              &lt;b&gt;Average&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="10%"&gt;
              &lt;b&gt;Average&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="10%"&gt;
              &lt;b&gt;Exercise&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="10%"&gt;
              &lt;b&gt;Exercise&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
              &lt;b&gt;Options&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
              &lt;b&gt;Price&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
              &lt;b&gt;Options&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
              &lt;b&gt;Price&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding at beginning of year&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
              3,898,198
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
              1.75
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
              3,141,198
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
              1.65
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Granted&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&gt;
              200,000
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&gt;
              1.00
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&gt;
              1,040,000
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&gt;
              2.04
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Exercised&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
              (30,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
              0.51
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
              (31,750
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
              0.61
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Expired&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&gt;
              (408,198
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&gt;
              0.85
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&gt;
              (1,250
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&gt;
              1.40
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="10%"&gt;
              (1,530,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
              1.91
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="10%"&gt;
              (250,000
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
              1.83
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Outstanding at end of year&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%"&gt;
              2,130,000
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&gt;
              1.75
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%"&gt;
              3,898,198
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&gt;
              1.75
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Options exercisable at year end&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%"&gt;
              930,000
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&gt;
              1.69
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%"&gt;
              1,298,198
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&gt;
              1.39
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr&gt;
            &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Weighted-average fair value of options granted during the year&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&gt;
              0.76
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="10%"&gt;
              1.75
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      As of December 31, 2013, the total unrecognized stock-based compensation expense related to unvested stock options was $837, which is expected to be recognized over a weighted-average period of twenty-six months.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The following summarizes the changes in unvested common stock options for the years ending December 31, 2013 and 2012:&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                &lt;b&gt;Weighted&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                &lt;b&gt;Average&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                &lt;b&gt;Grant Date&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                &lt;b&gt;Options&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                &lt;b&gt;Fair Value&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Unvested at December 31, 2012&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                2,600,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1.23
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Granted&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                200,000
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                0.76
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Vested&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                (790,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1.16
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Forfeited&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                (810,000
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                0.53
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Unvested at December 31, 2013&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
                1,200,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1.67
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;br/&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                &lt;b&gt;Weighted&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                &lt;b&gt;Average&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                &lt;b&gt;Grant Date&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                &lt;b&gt;Options&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                &lt;b&gt;Fair Value&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Unvested at December 31, 2011&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                2,350,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                0.83
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Granted&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                1,040,000
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                1.75
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Vested&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                (540,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                0.87
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Forfeited&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                (250,000
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                0.20
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Unvested at December 31, 2012&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
                2,600,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                1.23
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The total fair value of options vesting during the years ending December 31, 2013 and 2012 was $914
      and $468, respectively. The unvested options have no associated performance conditions. In general, the Company&amp;#8217;s employee turnover is low, and the Company expects that the majority of the unvested options will vest according to the standard four-year timetable.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The following table summarizes information about all stock options outstanding at December 31, 2013:&lt;/p&gt;
    &lt;div&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="center" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;
                &lt;b&gt;Weighted&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;
                &lt;b&gt;Weighted&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;
                &lt;b&gt;Weighted&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;
                &lt;b&gt;Weighted&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="center" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;
                &lt;b&gt;Average&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;
                &lt;b&gt;Average&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;
                &lt;b&gt;Average&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;
                &lt;b&gt;Average&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="center" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;
                &lt;b&gt;Options&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;
                &lt;b&gt;Remaining&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;
                &lt;b&gt;Exercise&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;
                &lt;b&gt;Number&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;
                &lt;b&gt;Remaining&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="11%"&gt;
                &lt;b&gt;Exercise&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);"&gt;
                &lt;b&gt;Exercise price&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
                &lt;b&gt;Outstanding&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
                &lt;b&gt;Life (years)&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
                &lt;b&gt;Price&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
                &lt;b&gt;Exercisable&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
                &lt;b&gt;Life (years)&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
                &lt;b&gt;Price&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                $0.08
                to $0.15
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
                80,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
                2.75
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
                0.12
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
                70,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
                2.68
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
                0.12
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                $0.70
                to $1.00
              &lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="11%"&gt;
                310,000
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="11%"&gt;
                4.74
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="11%"&gt;
                0.95
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="11%"&gt;
                90,000
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="11%"&gt;
                1.58
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="11%"&gt;
                0.84
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                $1.83
                to $2.00
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
                1,740,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
                4.83
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
                1.97
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
                770,000
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
                4.68
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
                1.94
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="11%"&gt;
                2,130,000
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="11%"&gt;
                4.74
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="11%"&gt;
                1.75
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="11%"&gt;
                930,000
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="11%"&gt;
                4.23
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="11%"&gt;
                1.69
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
  <hgbl:ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;b&gt;2013&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;b&gt;2012&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Options outstanding, beginning of year&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          228,198
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          231,198
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Options exercised&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          (1,750
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Options expired&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          (228,198
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          (1,250
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Options outstanding, end of year&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          228,198
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</hgbl:ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2012_AwardTypeAxis-OneNineNineSevenRecruitmentStockOptionPlanMember" unitRef="shares" decimals="0">228198</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2011_AwardTypeAxis-OneNineNineSevenRecruitmentStockOptionPlanMember" unitRef="shares" decimals="0">231198</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="cx_01_January_2013_TO_31_December_2013_AwardTypeAxis-OneNineNineSevenRecruitmentStockOptionPlanMember" unitRef="shares" decimals="0">0</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="cx_01_January_2012_TO_31_December_2012_AwardTypeAxis-OneNineNineSevenRecruitmentStockOptionPlanMember" unitRef="shares" decimals="0">-1750</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="cx_01_January_2013_TO_31_December_2013_AwardTypeAxis-OneNineNineSevenRecruitmentStockOptionPlanMember" unitRef="shares" decimals="0">-228198</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="cx_01_January_2012_TO_31_December_2012_AwardTypeAxis-OneNineNineSevenRecruitmentStockOptionPlanMember" unitRef="shares" decimals="0">-1250</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2013_AwardTypeAxis-OneNineNineSevenRecruitmentStockOptionPlanMember" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <hgbl:ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;b&gt;2013&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;b&gt;2012&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Options outstanding, beginning of year&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          1,565,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          1,430,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Options granted&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          200,000
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          415,000
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Options exercised&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          (30,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          (30,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Options forfeited&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          (280,000
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          (250,000
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Options expired&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          (180,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Options outstanding, end of year&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          1,275,000
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          1,565,000
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</hgbl:ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2012_AwardTypeAxis-TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" unitRef="shares" decimals="0">1565000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2011_AwardTypeAxis-TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" unitRef="shares" decimals="0">1430000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2013_TO_31_December_2013_AwardTypeAxis-TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" unitRef="shares" decimals="0">200000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2012_TO_31_December_2012_AwardTypeAxis-TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" unitRef="shares" decimals="0">415000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="cx_01_January_2013_TO_31_December_2013_AwardTypeAxis-TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" unitRef="shares" decimals="0">-30000</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="cx_01_January_2012_TO_31_December_2012_AwardTypeAxis-TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" unitRef="shares" decimals="0">-30000</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="cx_01_January_2013_TO_31_December_2013_AwardTypeAxis-TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" unitRef="shares" decimals="0">-280000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="cx_01_January_2012_TO_31_December_2012_AwardTypeAxis-TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" unitRef="shares" decimals="0">-250000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="cx_01_January_2013_TO_31_December_2013_AwardTypeAxis-TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" unitRef="shares" decimals="0">-180000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="cx_01_January_2012_TO_31_December_2012_AwardTypeAxis-TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2013_AwardTypeAxis-TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" unitRef="shares" decimals="0">1275000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <hgbl:ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;b&gt;2013&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;b&gt;2012&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Options outstanding, beginning of year&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          1,250,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          1,250,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Options forfeited&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          (1,250,000
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Options outstanding, end of year&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          1,250,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</hgbl:ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2012_AwardTypeAxis-TwoZeroOneZeroNonqualifiedStockOptionPlanMember" unitRef="shares" decimals="0">1250000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2011_AwardTypeAxis-TwoZeroOneZeroNonqualifiedStockOptionPlanMember" unitRef="shares" decimals="0">1250000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="cx_01_January_2013_TO_31_December_2013_AwardTypeAxis-TwoZeroOneZeroNonqualifiedStockOptionPlanMember" unitRef="shares" decimals="0">-1250000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="cx_01_January_2012_TO_31_December_2012_AwardTypeAxis-TwoZeroOneZeroNonqualifiedStockOptionPlanMember" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2013_AwardTypeAxis-TwoZeroOneZeroNonqualifiedStockOptionPlanMember" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ScheduleOfStockOptionsRollForwardTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;b&gt;2013&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;b&gt;2012&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Options outstanding, beginning of year&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          625,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Options granted&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          625,000
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Options outstanding, end of year&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          625,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          625,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfStockOptionsRollForwardTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2012_AwardTypeAxis-OtherOptionsIssuedMember" unitRef="shares" decimals="0">625000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2011_AwardTypeAxis-OtherOptionsIssuedMember" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2013_TO_31_December_2013_AwardTypeAxis-OtherOptionsIssuedMember" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2012_TO_31_December_2012_AwardTypeAxis-OtherOptionsIssuedMember" unitRef="shares" decimals="0">625000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2013_AwardTypeAxis-OtherOptionsIssuedMember" unitRef="shares" decimals="0">625000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="30%"&gt;
          &lt;b&gt;2013&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="30%"&gt;
          &lt;b&gt;2012&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Risk-free interest rate&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%"&gt;
          0.39% -
          0.40%
        &lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%"&gt;
          0.36% -
          0.51%
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" nowrap="nowrap"&gt;Expected life (years)&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="30%"&gt;
          4.75
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="30%"&gt;
          4.75
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Expected volatility&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%"&gt;
          124% -
          125%
        &lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%"&gt;
          133% -
          135%
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" nowrap="nowrap"&gt;Expected dividend yield&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="30%"&gt;Zero&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="30%"&gt;Zero&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap"&gt;Expected forfeitures&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%"&gt;Zero&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%"&gt;Zero&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="pure" decimals="4">0.0039</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="pure" decimals="4">0.0040</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="pure" decimals="4">0.0036</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="pure" decimals="4">0.0051</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="cx_01_January_2013_TO_31_December_2013">P4Y9M</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="cx_01_January_2012_TO_31_December_2012">P4Y9M</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="pure" decimals="2">1.24</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="pure" decimals="2">1.25</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="pure" decimals="2">1.33</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="pure" decimals="2">1.35</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="pure" decimals="2">0.00</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="pure" decimals="2">0.00</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="pure" decimals="2">0.00</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="pure" decimals="2">0.00</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate>
  <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="23%"&gt;
          &lt;b&gt;2013&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="23%"&gt;
          &lt;b&gt;2012&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="10%"&gt;
          &lt;b&gt;Weighted&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="10%"&gt;
          &lt;b&gt;Weighted&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="10%"&gt;
          &lt;b&gt;Average&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="10%"&gt;
          &lt;b&gt;Average&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="10%"&gt;
          &lt;b&gt;Exercise&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="10%"&gt;
          &lt;b&gt;Exercise&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
          &lt;b&gt;Options&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
          &lt;b&gt;Price&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
          &lt;b&gt;Options&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%"&gt;
          &lt;b&gt;Price&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding at beginning of year&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
          3,898,198
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
          1.75
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
          3,141,198
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
          1.65
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Granted&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          200,000
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          1.00
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          1,040,000
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          2.04
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Exercised&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
          (30,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
          0.51
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
          (31,750
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
          0.61
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Expired&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          (408,198
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          0.85
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          (1,250
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          1.40
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Forfeited&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="10%"&gt;
          (1,530,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
          1.91
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="10%"&gt;
          (250,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
          1.83
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Outstanding at end of year&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%"&gt;
          2,130,000
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          1.75
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%"&gt;
          3,898,198
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          1.75
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Options exercisable at year end&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%"&gt;
          930,000
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          1.69
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%"&gt;
          1,298,198
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          1.39
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Weighted-average fair value of options granted during the year&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          0.76
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="10%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="10%"&gt;
          1.75
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2012" unitRef="shares" decimals="0">3898198</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="cx_31_December_2012" unitRef="usd_shares" decimals="2">1.75</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2011" unitRef="shares" decimals="0">3141198</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="cx_31_December_2011" unitRef="usd_shares" decimals="2">1.65</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="shares" decimals="0">200000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd_shares" decimals="2">1.00</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="shares" decimals="0">1040000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd_shares" decimals="2">2.04</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="shares" decimals="0">30000</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd_shares" decimals="2">0.51</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="shares" decimals="0">31750</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd_shares" decimals="2">0.61</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="shares" decimals="0">-408198</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd_shares" decimals="2">0.85</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="shares" decimals="0">-1250</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd_shares" decimals="2">1.40</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="shares" decimals="0">-1530000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd_shares" decimals="2">1.91</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="shares" decimals="0">-250000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd_shares" decimals="2">1.83</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2013" unitRef="shares" decimals="0">2130000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="cx_31_December_2013" unitRef="usd_shares" decimals="2">1.75</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="cx_31_December_2013" unitRef="shares" decimals="0">930000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="cx_31_December_2013" unitRef="usd_shares" decimals="2">1.69</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="cx_31_December_2012" unitRef="shares" decimals="0">1298198</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="cx_31_December_2012" unitRef="usd_shares" decimals="2">1.39</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd_shares" decimals="2">0.76</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd_shares" decimals="2">1.75</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
  <hgbl:ScheduleOfNonvestedOptionActivityTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="12%"&gt;
          &lt;b&gt;Weighted&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="12%"&gt;
          &lt;b&gt;Average&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="12%"&gt;
          &lt;b&gt;Grant Date&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
          &lt;b&gt;Options&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
          &lt;b&gt;Fair Value&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Unvested at December 31, 2012&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          2,600,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1.23
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Granted&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          200,000
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          0.76
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Vested&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          (790,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1.16
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Forfeited&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
          (810,000
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          0.53
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Unvested at December 31, 2013&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
          1,200,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1.67
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</hgbl:ScheduleOfNonvestedOptionActivityTableTextBlock>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber contextRef="cx_31_December_2012" unitRef="shares" decimals="0">2600000</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue contextRef="cx_31_December_2012" unitRef="usd_shares" decimals="2">1.23</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="shares" decimals="0">-790000</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd_shares" decimals="2">1.16</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="shares" decimals="0">-810000</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd_shares" decimals="2">0.53</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber contextRef="cx_31_December_2013" unitRef="shares" decimals="0">1200000</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue contextRef="cx_31_December_2013" unitRef="usd_shares" decimals="2">1.67</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue>
  <hgbl:ScheduleOfNonvestedOptionActivityTableTextBlock contextRef="cx_01_January_2012_TO_31_December_2012">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="12%"&gt;
          &lt;b&gt;Weighted&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="12%"&gt;
          &lt;b&gt;Average&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="12%"&gt;
          &lt;b&gt;Grant Date&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
          &lt;b&gt;Options&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
          &lt;b&gt;Fair Value&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Unvested at December 31, 2011&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          2,350,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          0.83
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Granted&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          1,040,000
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          1.75
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Vested&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          (540,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          0.87
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Forfeited&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
          (250,000
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          0.20
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Unvested at December 31, 2012&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
          2,600,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          1.23
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</hgbl:ScheduleOfNonvestedOptionActivityTableTextBlock>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber contextRef="cx_31_December_2011" unitRef="shares" decimals="0">2350000</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue contextRef="cx_31_December_2011" unitRef="usd_shares" decimals="2">0.83</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="shares" decimals="0">-540000</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd_shares" decimals="2">0.87</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="shares" decimals="0">-250000</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd_shares" decimals="2">0.20</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue>
  <us-gaap:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="center" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;
          &lt;b&gt;Weighted&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;
          &lt;b&gt;Weighted&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;
          &lt;b&gt;Weighted&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;
          &lt;b&gt;Weighted&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="center" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;
          &lt;b&gt;Average&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;
          &lt;b&gt;Average&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;
          &lt;b&gt;Average&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;
          &lt;b&gt;Average&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="center" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;
          &lt;b&gt;Options&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;
          &lt;b&gt;Remaining&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;
          &lt;b&gt;Exercise&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;
          &lt;b&gt;Number&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;
          &lt;b&gt;Remaining&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="11%"&gt;
          &lt;b&gt;Exercise&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);"&gt;
          &lt;b&gt;Exercise price&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
          &lt;b&gt;Outstanding&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
          &lt;b&gt;Life (years)&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
          &lt;b&gt;Price&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
          &lt;b&gt;Exercisable&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
          &lt;b&gt;Life (years)&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
          &lt;b&gt;Price&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          $0.08
          to $0.15
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
          80,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
          2.75
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
          0.12
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
          70,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
          2.68
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
          0.12
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;
          $0.70
          to $1.00
        &lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="11%"&gt;
          310,000
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="11%"&gt;
          4.74
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="11%"&gt;
          0.95
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="11%"&gt;
          90,000
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="11%"&gt;
          1.58
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="11%"&gt;
          0.84
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          $1.83
          to $2.00
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
          1,740,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
          4.83
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
          1.97
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%"&gt;
          770,000
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
          4.68
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="11%"&gt;
          1.94
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="11%"&gt;
          2,130,000
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="11%"&gt;
          4.74
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="11%"&gt;
          1.75
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="11%"&gt;
          930,000
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="11%"&gt;
          4.23
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="11%"&gt;
          1.69
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
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  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="cx_31_December_2013_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis-ExercisePriceZeroZeroEightToZeroOneFiveMember" unitRef="shares" decimals="0">70000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
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  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2013_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis-ExercisePriceZeroSevenZeroToOneZeroZeroMember" unitRef="shares" decimals="0">310000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
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  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="cx_31_December_2013_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis-ExercisePriceZeroSevenZeroToOneZeroZeroMember" unitRef="usd_shares" decimals="2">0.95</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="cx_31_December_2013_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis-ExercisePriceZeroSevenZeroToOneZeroZeroMember" unitRef="shares" decimals="0">90000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="cx_01_January_2013_TO_31_December_2013_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis-ExercisePriceZeroSevenZeroToOneZeroZeroMember">P1Y6M29D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="cx_31_December_2013_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis-ExercisePriceZeroSevenZeroToOneZeroZeroMember" unitRef="usd_shares" decimals="2">0.84</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2013_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis-ExercisePriceOneEightThreeToTwoZeroZeroMember" unitRef="shares" decimals="0">1740000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="cx_01_January_2013_TO_31_December_2013_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis-ExercisePriceOneEightThreeToTwoZeroZeroMember">P4Y9M29D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="cx_31_December_2013_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis-ExercisePriceOneEightThreeToTwoZeroZeroMember" unitRef="usd_shares" decimals="2">1.97</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="cx_31_December_2013_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis-ExercisePriceOneEightThreeToTwoZeroZeroMember" unitRef="shares" decimals="0">770000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="cx_01_January_2013_TO_31_December_2013_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis-ExercisePriceOneEightThreeToTwoZeroZeroMember">P4Y8M5D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="cx_31_December_2013_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis-ExercisePriceOneEightThreeToTwoZeroZeroMember" unitRef="usd_shares" decimals="2">1.94</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="cx_01_January_2013_TO_31_December_2013">P4Y8M26D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="cx_01_January_2013_TO_31_December_2013">P4Y2M23D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
  <us-gaap:StockholdersEquityReverseStockSplit contextRef="cx_01_November_2003_TO_30_November_2003">1-for-20</us-gaap:StockholdersEquityReverseStockSplit>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="cx_31_December_2013_AwardTypeAxis-StockoptionandappreciationrightsplanOneNineNineFiveMember" unitRef="shares" decimals="0">12500</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="cx_31_December_2013_AwardTypeAxis-OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" unitRef="shares" decimals="0">20000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="cx_31_December_2013_AwardTypeAxis-OneNineNineSevenRecruitmentStockOptionPlanMember" unitRef="shares" decimals="0">370000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="cx_31_December_2013_AwardTypeAxis-TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" unitRef="shares" decimals="0">2000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice contextRef="cx_31_December_2013_RangeAxis-MinimumMember_AwardTypeAxis-TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" unitRef="usd_shares" decimals="2">0.08</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice contextRef="cx_31_December_2013_RangeAxis-MaximumMember_AwardTypeAxis-TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" unitRef="usd_shares" decimals="2">2.00</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="cx_31_December_2013_AwardTypeAxis-TwoZeroOneZeroNonqualifiedStockOptionPlanMember" unitRef="shares" decimals="0">1250000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="cx_31_December_2011_AwardTypeAxis-EquityPartnersStockOptionPlanMember" unitRef="shares" decimals="0">230000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2011_TO_31_December_2011_AwardTypeAxis-EquityPartnersStockOptionPlanMember" unitRef="shares" decimals="0">230000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <hgbl:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodExercisePrice contextRef="cx_01_January_2011_TO_31_December_2011_AwardTypeAxis-EquityPartnersStockOptionPlanMember" unitRef="usd_shares" decimals="2">1.83</hgbl:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2013_AwardTypeAxis-EquityPartnersStockOptionPlanMember" unitRef="shares" decimals="0">230000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="cx_31_December_2013_AwardTypeAxis-OtherOptionsIssuedMember" unitRef="shares" decimals="0">625000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_January_2013_TO_31_December_2013_StatementScenarioAxis-OptionExpenseMember" unitRef="usd" decimals="-3">532000</us-gaap:ShareBasedCompensation>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_January_2012_TO_31_December_2012_StatementScenarioAxis-OptionExpenseMember" unitRef="usd" decimals="-3">593000</us-gaap:ShareBasedCompensation>
  <us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitRealizedFromExerciseOfStockOptions contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">3000</us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitRealizedFromExerciseOfStockOptions>
  <us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitRealizedFromExerciseOfStockOptions contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">25000</us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitRealizedFromExerciseOfStockOptions>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2013_TO_31_December_2013_RelatedPartyTransactionsByRelatedPartyAxis-OfficerMember" unitRef="shares" decimals="0">150000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2013_TO_31_December_2013_BusinessAcquisitionAxis-DirectorMember" unitRef="shares" decimals="0">50000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2012_TO_31_December_2012_RelatedPartyTransactionsByRelatedPartyAxis-EmployeeStockOptionMember" unitRef="shares" decimals="0">365000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2012_TO_31_December_2012_RelatedPartyTransactionsByRelatedPartyAxis-FormerOwnersOfEquityPartnerMember" unitRef="shares" decimals="0">625000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2012_TO_31_December_2012_BusinessAcquisitionAxis-DirectorMember" unitRef="shares" decimals="0">50000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">837000</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1 contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">914000</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1 contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">468000</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2012_AwardTypeAxis-EquityPartnersStockOptionPlanMember" unitRef="shares" decimals="0">230000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod contextRef="cx_01_January_2013_TO_31_December_2013_AwardTypeAxis-StockoptionandappreciationrightsplanOneNineNineFiveMember">P10Y</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2013_AwardTypeAxis-StockoptionandappreciationrightsplanOneNineNineFiveMember" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2012_AwardTypeAxis-StockoptionandappreciationrightsplanOneNineNineFiveMember" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2013_AwardTypeAxis-OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2012_AwardTypeAxis-OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1 contextRef="cx_01_January_2013_TO_31_December_2013_AwardTypeAxis-TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember">P4Y</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1 contextRef="cx_01_January_2013_TO_31_December_2013">P26M</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1>
  <us-gaap:SegmentReportingDisclosureTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 15 &amp;#8211; Segment Reporting&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;From 2005 until the second quarter of 2009, the Company operated in a single business segment, Intellectual Property Licensing. With the commencement of HG LLC&amp;#8217;s operations in the second quarter of 2009, the Company diversified into a second segment, Asset Liquidation. For the years ending December 31, 2013 and 2012, only the Asset Liquidation segment had revenues and assets sufficiently significant to require separate reporting, as the other operations were considered to be quantitatively immaterial.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;There are no material inter-segment revenues or expenses. To date the Company&amp;#8217;s business has been conducted principally in North America, but the establishment of offices in Europe in the third quarter of 2012 is expected to result in more international operations in future periods.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The table below presents information about the Asset Liquidation segment of the Company as of and for the years ended December 31, 2013 and 2012:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="27%"&gt;
                &lt;b&gt;Year Ended December 31&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                &lt;b&gt;2013&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                &lt;b&gt;2012&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="27%"&gt;
                &lt;b&gt;Asset Liquidation&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Revenues from external customers&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                8,068
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                14,128
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Earnings from equity accounted asset liquidation investments&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                1,200
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                2,023
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other income&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                63
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Interest expense&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                388
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                289
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Depreciation and amortization&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                472
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                407
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Segment income (loss) from continuing operations&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                (2,404
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                92
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Investment in equity accounted asset liquidation investees&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                1,380
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                3,618
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Segment assets&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                20,399
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                27,752
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The following table reconciles reportable segment information to the consolidated financial statements of the Company:&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="27%"&gt;
                &lt;b&gt;Year ended December 31,&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                &lt;b&gt;2013&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                &lt;b&gt;2012&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Total revenue for reportable segments&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                8,068
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                14,128
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Unallocated intellectual property licensing revenue&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                824
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Total revenue&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                8,892
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                14,128
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total other income for reportable segments&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                &amp;#160;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                63
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Unallocated other income&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                1
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total other income&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &amp;#160;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                64
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total interest expense for reportable segments&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                388
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                289
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Unallocated interest expense from third party debt&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                1
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Unallocated interest expense from related party debt&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                168
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total interest expense&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                556
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                290
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td bgcolor="#e6efff"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;Total depreciation and amortization for reportable segments&lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td style="text-align: right;" valign="bottom" width="12%"&gt;
                472
              &lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td style="text-align: right;" valign="bottom" width="12%"&gt;
                407
              &lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td bgcolor="#e6efff"&gt;Other unallocated depreciation from corporate assets&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="text-align: right; border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" style="text-align: right; border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;Total depreciation and amortization&lt;/td&gt;
              &lt;td style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td style="text-align: right; border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                472
              &lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td style="text-align: right; border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                407
              &lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total segment income (loss)&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                (2,404
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                92
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Intellectual property licensing revenue not allocated to reportable segments&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
                824
              &lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other income (expense) and earnings (loss) of other equity accounted investments&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                126
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                (111
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other corporate expenses (primarily corporate level interest, general and administrative expenses)&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
                (1,913
              &lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
                (2,772
              &lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Income tax (expense) recovery&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                (3,029
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                978
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Net loss from continuing operations&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
                (6,396
              &lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
                (1,813
              &lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Segment assets&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
                20,399
              &lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
                27,752
              &lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
                  Other assets not allocated to segments
                  &lt;sup&gt;(1)&lt;/sup&gt;
                &lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                29,596
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                33,558
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);"&gt;
                &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total assets&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
                49,995
              &lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
                61,310
              &lt;/td&gt;
              &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr&gt;
              &lt;td valign="top" width="5%"&gt;(1)&lt;/td&gt;
              &lt;td&gt;
                &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt; margin: inherit;"&gt;Other assets not allocated to segments are corporate assets such as cash, non-trade accounts receivable, prepaid insurance, investments and deferred income tax assets.&lt;/p&gt;
              &lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;</us-gaap:SegmentReportingDisclosureTextBlock>
  <us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="27%"&gt;
            &lt;b&gt;Year Ended December 31&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2013&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2012&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="27%"&gt;
            &lt;b&gt;Asset Liquidation&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Revenues from external customers&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            8,068
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            14,128
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Earnings from equity accounted asset liquidation investments&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            1,200
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            2,023
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other income&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            63
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Interest expense&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            388
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            289
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Depreciation and amortization&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            472
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            407
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Segment income (loss) from continuing operations&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            (2,404
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            92
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Investment in equity accounted asset liquidation investees&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            1,380
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            3,618
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Segment assets&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            20,399
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            27,752
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock>
  <us-gaap:SalesRevenueNet contextRef="cx_01_January_2013_TO_31_December_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">8068000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet contextRef="cx_01_January_2012_TO_31_December_2012_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">14128000</us-gaap:SalesRevenueNet>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_January_2013_TO_31_December_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">1200000</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_January_2012_TO_31_December_2012_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">2023000</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="cx_01_January_2013_TO_31_December_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">0</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="cx_01_January_2012_TO_31_December_2012_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">63000</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:InterestExpenseOther contextRef="cx_01_January_2013_TO_31_December_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">388000</us-gaap:InterestExpenseOther>
  <us-gaap:InterestExpenseOther contextRef="cx_01_January_2012_TO_31_December_2012_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">289000</us-gaap:InterestExpenseOther>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2013_TO_31_December_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">472000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2012_TO_31_December_2012_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">407000</us-gaap:DepreciationAndAmortization>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="cx_01_January_2013_TO_31_December_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">-2404000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="cx_01_January_2012_TO_31_December_2012_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">92000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <hgbl:InvestmentInEquityAccountedAssetLiquidationInvestees contextRef="cx_01_January_2013_TO_31_December_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">1380000</hgbl:InvestmentInEquityAccountedAssetLiquidationInvestees>
  <hgbl:InvestmentInEquityAccountedAssetLiquidationInvestees contextRef="cx_01_January_2012_TO_31_December_2012_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">3618000</hgbl:InvestmentInEquityAccountedAssetLiquidationInvestees>
  <us-gaap:Assets contextRef="cx_31_December_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">20399000</us-gaap:Assets>
  <us-gaap:Assets contextRef="cx_31_December_2012_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">27752000</us-gaap:Assets>
  <hgbl:ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="27%"&gt;
            &lt;b&gt;Year ended December 31,&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2013&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2012&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Total revenue for reportable segments&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            8,068
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            14,128
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Unallocated intellectual property licensing revenue&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            824
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Total revenue&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            8,892
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            14,128
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total other income for reportable segments&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            &amp;#160;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            63
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Unallocated other income&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            1
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total other income&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            &amp;#160;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            64
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total interest expense for reportable segments&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            388
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            289
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Unallocated interest expense from third party debt&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            1
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Unallocated interest expense from related party debt&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            168
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total interest expense&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            556
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            290
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td bgcolor="#e6efff"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td&gt;Total depreciation and amortization for reportable segments&lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td style="text-align: right;" valign="bottom" width="12%"&gt;
            472
          &lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td style="text-align: right;" valign="bottom" width="12%"&gt;
            407
          &lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td bgcolor="#e6efff"&gt;Other unallocated depreciation from corporate assets&lt;/td&gt;
          &lt;td bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" style="text-align: right; border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" style="text-align: right; border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td&gt;Total depreciation and amortization&lt;/td&gt;
          &lt;td style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td style="text-align: right; border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            472
          &lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td style="text-align: right; border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            407
          &lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td bgcolor="#e6efff"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total segment income (loss)&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            (2,404
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            92
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Intellectual property licensing revenue not allocated to reportable segments&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
            824
          &lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other income (expense) and earnings (loss) of other equity accounted investments&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            126
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            (111
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other corporate expenses (primarily corporate level interest, general and administrative expenses)&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
            (1,913
          &lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
            (2,772
          &lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Income tax (expense) recovery&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            (3,029
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            978
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Net loss from continuing operations&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
            (6,396
          &lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
            (1,813
          &lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Segment assets&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
            20,399
          &lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
            27,752
          &lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
              Other assets not allocated to segments
              &lt;sup&gt;(1)&lt;/sup&gt;
            &lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            29,596
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            33,558
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);"&gt;
            &lt;p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total assets&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
            49,995
          &lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="12%"&gt;
            61,310
          &lt;/td&gt;
          &lt;td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</hgbl:ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock>
  <us-gaap:SalesRevenueNet contextRef="cx_01_January_2013_TO_31_December_2013_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">8068000</us-gaap:SalesRevenueNet>
  <us-gaap:SalesRevenueNet contextRef="cx_01_January_2012_TO_31_December_2012_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">14128000</us-gaap:SalesRevenueNet>
  <hgbl:IntellectualPropertyRevenue contextRef="cx_01_January_2013_TO_31_December_2013_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">824000</hgbl:IntellectualPropertyRevenue>
  <hgbl:IntellectualPropertyRevenue contextRef="cx_01_January_2012_TO_31_December_2012_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">0</hgbl:IntellectualPropertyRevenue>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="cx_01_January_2013_TO_31_December_2013_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">0</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="cx_01_January_2012_TO_31_December_2012_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">63000</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="cx_01_January_2013_TO_31_December_2013_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">0</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="cx_01_January_2012_TO_31_December_2012_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">1000</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:InterestExpenseOther contextRef="cx_01_January_2013_TO_31_December_2013_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">388000</us-gaap:InterestExpenseOther>
  <us-gaap:InterestExpenseOther contextRef="cx_01_January_2012_TO_31_December_2012_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">289000</us-gaap:InterestExpenseOther>
  <us-gaap:InterestExpenseOther contextRef="cx_01_January_2013_TO_31_December_2013_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">0</us-gaap:InterestExpenseOther>
  <us-gaap:InterestExpenseOther contextRef="cx_01_January_2012_TO_31_December_2012_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">1000</us-gaap:InterestExpenseOther>
  <us-gaap:InterestExpenseRelatedParty contextRef="cx_01_January_2013_TO_31_December_2013_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">168000</us-gaap:InterestExpenseRelatedParty>
  <us-gaap:InterestExpenseRelatedParty contextRef="cx_01_January_2012_TO_31_December_2012_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">0</us-gaap:InterestExpenseRelatedParty>
  <hgbl:TotalInterestExpense contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">556000</hgbl:TotalInterestExpense>
  <hgbl:TotalInterestExpense contextRef="cx_01_January_2012_TO_31_December_2012" unitRef="usd" decimals="-3">290000</hgbl:TotalInterestExpense>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2013_TO_31_December_2013_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">472000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2012_TO_31_December_2012_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">407000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2013_TO_31_December_2013_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">0</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2012_TO_31_December_2012_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">0</us-gaap:DepreciationAndAmortization>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="cx_01_January_2013_TO_31_December_2013_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">-2404000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="cx_01_January_2012_TO_31_December_2012_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">92000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <hgbl:OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments contextRef="cx_01_January_2013_TO_31_December_2013_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">126000</hgbl:OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments>
  <hgbl:OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments contextRef="cx_01_January_2012_TO_31_December_2012_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">-111000</hgbl:OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments>
  <us-gaap:OtherExpenses contextRef="cx_01_January_2013_TO_31_December_2013_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">-1913000</us-gaap:OtherExpenses>
  <us-gaap:OtherExpenses contextRef="cx_01_January_2012_TO_31_December_2012_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">-2772000</us-gaap:OtherExpenses>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="cx_01_January_2013_TO_31_December_2013_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">3029000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="cx_01_January_2012_TO_31_December_2012_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">-978000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:Assets contextRef="cx_31_December_2013_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">20399000</us-gaap:Assets>
  <us-gaap:Assets contextRef="cx_31_December_2012_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">27752000</us-gaap:Assets>
  <us-gaap:Assets contextRef="cx_31_December_2013_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3" id="fnid_Table21-ScheduleNo1-ScheduleNarrative40">29596000</us-gaap:Assets>
  <us-gaap:Assets contextRef="cx_31_December_2012_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3" id="fnid_Table21-ScheduleNo1-ScheduleNarrative41">33558000</us-gaap:Assets>
  <us-gaap:SubsequentEventsTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 16 &amp;#8211; Subsequent Events&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company has evaluated events subsequent to December 31, 2013 for disclosure and has one non-recognized subsequent event.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;On March 20, 2014, Counsel completed its planned disposition of its majority interest in HGI by the declaration of a dividend in kind consisting of all of the common shares of HGI owned by Counsel. The shares will be distributed to Counsel&amp;#8217;s shareholders of record as of April 1, 2014, with the payment date being April 30, 2014.&lt;/p&gt;</us-gaap:SubsequentEventsTextBlock>
  <us-gaap:ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock contextRef="cx_01_January_2013_TO_31_December_2013">&lt;p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;HERITAGE GLOBAL INC.&lt;/b&gt;
      &lt;br/&gt;
      &lt;b&gt;SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS&lt;/b&gt;
    &lt;/p&gt;
    &lt;div&gt;
      &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="9%"&gt;
              &lt;b&gt;Balance at&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="9%"&gt;
              &lt;b&gt;Charged to&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="9%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="9%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="9%"&gt;
              &lt;b&gt;Balance at&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="9%"&gt;
              &lt;b&gt;Beginning&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="9%"&gt;
              &lt;b&gt;Costs and&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="9%"&gt;
              &lt;b&gt;Deductions&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="9%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="9%"&gt;
              &lt;b&gt;End of&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
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            &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160;December 31, 2012&lt;/td&gt;
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      ____________
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      (a) Deductions represents allowance amounts written off as uncollectible and recoveries of previously reserved amounts.
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      <link:linkbaseRef xlink:type="simple" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:href="hgbl-20131231_pre.xml" xlink:title="Presentation Links, all"/>
    </xsd:appinfo>
  </xsd:annotation>
  <xsd:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/>
  <xsd:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <xsd:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
  <xsd:import namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd"/>
  <xsd:import namespace="http://www.xbrl.org/dtr/type/numeric" schemaLocation="http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd"/>
  <xsd:import namespace="http://fasb.org/us-gaap/2013-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd"/>
  <xsd:import namespace="http://xbrl.sec.gov/dei/2013-01-31" schemaLocation="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd"/>
  <xsd:import namespace="http://xbrl.sec.gov/country/2013-01-31" schemaLocation="http://xbrl.sec.gov/country/2013/country-2013-01-31.xsd"/>
  <xsd:import namespace="http://xbrl.sec.gov/stpr/2011-01-31" schemaLocation="http://xbrl.sec.gov/stpr/2011/stpr-2011-01-31.xsd"/>
  <xsd:import namespace="http://xbrl.sec.gov/invest/2013-01-31" schemaLocation="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd"/>
  <xsd:import namespace="http://fasb.org/us-types/2013-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2013/elts/us-types-2013-01-31.xsd"/>
  <xsd:element name="DocumentAndEntityInformationAbstract" id="hgbl_DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="true" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="NotesToFinancialStatementsAbstract" id="hgbl_NotesToFinancialStatementsAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="true" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ClassNPreferredSharesMember" id="hgbl_ClassNPreferredSharesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="PreferredClassNMember" id="hgbl_PreferredClassNMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="AssetLiquidationRevenueAbstract" id="hgbl_AssetLiquidationRevenueAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="true" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="AssetSales" id="hgbl_AssetSales" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="IntellectualPropertyRevenue" id="hgbl_IntellectualPropertyRevenue" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="AssetLiquidationExpenses" id="hgbl_AssetLiquidationExpenses" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" id="hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="EarningsOfEquityAccountedAssetLiquidationInvestments" id="hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" id="hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" id="hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="ExerciseOfOptionsDuringPeriodValue" id="hgbl_ExerciseOfOptionsDuringPeriodValue" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="NetSharesIssuedDueToExerciseOfOptions" id="hgbl_NetSharesIssuedDueToExerciseOfOptions" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" id="hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="CancellationOfSharesValue" id="hgbl_CancellationOfSharesValue" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="CancellationOfSharesValueShares" id="hgbl_CancellationOfSharesValueShares" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="RevenueIntellectualPropertyLicense" id="hgbl_RevenueIntellectualPropertyLicense" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="IncreaseInAssetLiquidationInvestments" id="hgbl_IncreaseInAssetLiquidationInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="EquityMethodInvestmentDistributions" id="hgbl_EquityMethodInvestmentDistributions" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense" id="hgbl_IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness" id="hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="CompositionOfCertainFinancialStatementCaptionsTextBlock" id="hgbl_CompositionOfCertainFinancialStatementCaptionsTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="PatentParticipationFeeTextBlock" id="hgbl_PatentParticipationFeeTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CapitalStockTextBlock" id="hgbl_CapitalStockTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="AssetLiquidationAccountingPolicyTextBlock" id="hgbl_AssetLiquidationAccountingPolicyTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="AssetsandliabilitiesacquiredPolicyTextBlock" id="hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="AssetLiquidationRevenuePolicyTextBlock" id="hgbl_AssetLiquidationRevenuePolicyTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="FutureAccountingPronouncementsPolicyTextBlock" id="hgbl_FutureAccountingPronouncementsPolicyTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" id="hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleofcomponentsofassetsandliabilitiesfromjointventureinvestmentsTableTextBlock" id="hgbl_ScheduleofcomponentsofassetsandliabilitiesfromjointventureinvestmentsTableTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ComponentsEquityMethodInvestmentsTableTextBlock" id="hgbl_ComponentsEquityMethodInvestmentsTableTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CounselManagementServicesMember" id="hgbl_CounselManagementServicesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="WhitePlainsNYMember" id="hgbl_WhitePlainsNYMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="LosAngelesCMember" id="hgbl_LosAngelesCMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="FosterCityCMember" id="hgbl_FosterCityCMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CounselLoanMember" id="hgbl_CounselLoanMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="WhiteplainsMember" id="hgbl_WhiteplainsMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="LosAngelesMember" id="hgbl_LosAngelesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="HeritageGlobalPartnersIncMember" id="hgbl_HeritageGlobalPartnersIncMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="FormerOwnersOfEquityPartnerMember" id="hgbl_FormerOwnersOfEquityPartnerMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" id="hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" id="hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock" id="hgbl_ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock" id="hgbl_ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock" id="hgbl_ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfNonvestedOptionActivityTableTextBlock" id="hgbl_ScheduleOfNonvestedOptionActivityTableTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock" id="hgbl_ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" id="hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="PolaroidCorporationMember" id="hgbl_PolaroidCorporationMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="PartiesAffiliatedWithCounselMember" id="hgbl_PartiesAffiliatedWithCounselMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="KPLLLCMember" id="hgbl_KPLLLCMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="PolaroidMember" id="hgbl_PolaroidMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CounselMember" id="hgbl_CounselMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="TotalInvestmentByAllPartiesMember" id="hgbl_TotalInvestmentByAllPartiesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="EquityPartnersMember" id="hgbl_EquityPartnersMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="HgLlcMember" id="hgbl_HgLlcMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CoChiefExecutiveOfficersMember" id="hgbl_CoChiefExecutiveOfficersMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers" id="hgbl_PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers" type="num:percentItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant"/>
  <xsd:element name="PercentageOfEquityInterestAcquiredByParent" id="hgbl_PercentageOfEquityInterestAcquiredByParent" type="num:percentItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant"/>
  <xsd:element name="BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued" id="hgbl_BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="EquipmentInventoryMember" id="hgbl_EquipmentInventoryMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="PercentageOfLikelihoodOfImpairment" id="hgbl_PercentageOfLikelihoodOfImpairment" type="num:percentItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="InvestmentClassAxis" id="hgbl_InvestmentClassAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" abstract="true" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="InvestmentClassDomain" id="hgbl_InvestmentClassDomain" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ClassMember" id="hgbl_ClassMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ClassDMember" id="hgbl_ClassDMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="PolaroidInvestmentByAllParties" id="hgbl_PolaroidInvestmentByAllParties" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="debit"/>
  <xsd:element name="AmountOfLimitedPartnershipHeldByRelatedParty" id="hgbl_AmountOfLimitedPartnershipHeldByRelatedParty" type="num:percentItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant"/>
  <xsd:element name="ManagementFeePercentage" id="hgbl_ManagementFeePercentage" type="num:percentItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ManagementFeesPaidAnnually" id="hgbl_ManagementFeesPaidAnnually" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="PreferredReturnOnInvestmentPercentage" id="hgbl_PreferredReturnOnInvestmentPercentage" type="num:percentItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ManagingPartnerCarriedInterestPercentage" id="hgbl_ManagingPartnerCarriedInterestPercentage" type="num:percentItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CustomerBrokerNetworkMember" id="hgbl_CustomerBrokerNetworkMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="EmployeeAdvanceInterestRate" id="hgbl_EmployeeAdvanceInterestRate" type="num:percentItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant"/>
  <xsd:element name="AcquiredLeaseReceivablesDescription" id="hgbl_AcquiredLeaseReceivablesDescription" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="FiniteLivedIntangibleAssetsAmortizationPeriod" id="hgbl_FiniteLivedIntangibleAssetsAmortizationPeriod" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="EachAnniversaryOfAmendmentDateMember" id="hgbl_EachAnniversaryOfAmendmentDateMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OptionExpenseMember" id="hgbl_OptionExpenseMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="LineOfCreditFacilityCollateralAssets" id="hgbl_LineOfCreditFacilityCollateralAssets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="debit"/>
  <xsd:element name="UnusedLineFeeDescription" id="hgbl_UnusedLineFeeDescription" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="LineOfCreditOneTimeFacilityFeePayable" id="hgbl_LineOfCreditOneTimeFacilityFeePayable" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="AccruedInterestPayableRelatedParty" id="hgbl_AccruedInterestPayableRelatedParty" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="NewYorkOfficeMember" id="hgbl_NewYorkOfficeMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CaliforniaOfficeOneMember" id="hgbl_CaliforniaOfficeOneMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CaliforniaOfficeTwoMember" id="hgbl_CaliforniaOfficeTwoMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CaliforniaOfficeThreeMember" id="hgbl_CaliforniaOfficeThreeMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="AssetAcquisitionContingentConsideration" id="hgbl_AssetAcquisitionContingentConsideration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OperatingLossCarryforwardsExpirationPeriodTypeAxis" id="hgbl_OperatingLossCarryforwardsExpirationPeriodTypeAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" abstract="true" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OperatingLossCarryforwardsExpirationPeriodTypeDomain" id="hgbl_OperatingLossCarryforwardsExpirationPeriodTypeDomain" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OperatingLossCarryforwardsPerAnnumUntil2008Member" id="hgbl_OperatingLossCarryforwardsPerAnnumUntil2008Member" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OperatingLossCarryforwardsPerYearAfter2008Member" id="hgbl_OperatingLossCarryforwardsPerYearAfter2008Member" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ChangeInOwnershipMember" id="hgbl_ChangeInOwnershipMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="UnrestrictedMember" id="hgbl_UnrestrictedMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="RestrictedMember" id="hgbl_RestrictedMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CurrentIncomeTaxRecovery" id="hgbl_CurrentIncomeTaxRecovery" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="OperatingLossCarryforwardsExpiration" id="hgbl_OperatingLossCarryforwardsExpiration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OperatingLossCarryforwardsForOwnershipChange" id="hgbl_OperatingLossCarryforwardsForOwnershipChange" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ReductionInDeferredTaxAssets" id="hgbl_ReductionInDeferredTaxAssets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="CommonStockSharesIssuedForEachCoCeo" id="hgbl_CommonStockSharesIssuedForEachCoCeo" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CommonStockFairValuePerShare" id="hgbl_CommonStockFairValuePerShare" type="num:perShareItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="SharesValuedAt" id="hgbl_SharesValuedAt" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="TerminationOfLeaseAgreements" id="hgbl_TerminationOfLeaseAgreements" type="xbrli:dateItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant"/>
  <xsd:element name="OfficersAndEmployeesMember" id="hgbl_OfficersAndEmployeesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="EmployeeAndDirectorOptionExerciseMember" id="hgbl_EmployeeAndDirectorOptionExerciseMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="StockoptionandappreciationrightsplanOneNineNineFiveMember" id="hgbl_StockoptionandappreciationrightsplanOneNineNineFiveMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" id="hgbl_OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="EquityPartnersStockOptionPlanMember" id="hgbl_EquityPartnersStockOptionPlanMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="RecruitmentStockOptionPlanOneNineNineSevenMember" id="hgbl_RecruitmentStockOptionPlanOneNineNineSevenMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OneNineNineSevenRecruitmentStockOptionPlanMember" id="hgbl_OneNineNineSevenRecruitmentStockOptionPlanMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" id="hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="TwoZeroOneZeroNonqualifiedStockOptionPlanMember" id="hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OtherOptionsIssuedMember" id="hgbl_OtherOptionsIssuedMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="HeritageGlobalPartnersOptionsIssuedMember" id="hgbl_HeritageGlobalPartnersOptionsIssuedMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod" id="hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod" type="xbrli:durationItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice" id="hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice" type="num:perShareItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant"/>
  <xsd:element name="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodExercisePrice" id="hgbl_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodExercisePrice" type="num:perShareItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="BusinessAcquisitionEquityInterestIssuedOrIssuableValue" id="hgbl_BusinessAcquisitionEquityInterestIssuedOrIssuableValue" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="BusinessAcquisitionOptionsIssuedValueAssigned" id="hgbl_BusinessAcquisitionOptionsIssuedValueAssigned" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="BusinessAcquisitionPurchasePriceAllocationDeposits" id="hgbl_BusinessAcquisitionPurchasePriceAllocationDeposits" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="debit"/>
  <xsd:element name="BusinessAcquisitionPurchasePriceAllocationCurrentLiabilitiesAccountsPayableAndAccruedLiabilities" id="hgbl_BusinessAcquisitionPurchasePriceAllocationCurrentLiabilitiesAccountsPayableAndAccruedLiabilities" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="BusinessAcquisitionPurchasePriceAllocationClientLiabilityAccount" id="hgbl_BusinessAcquisitionPurchasePriceAllocationClientLiabilityAccount" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="BusinessAcquisitionNotesPayable" id="hgbl_BusinessAcquisitionNotesPayable" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="BusinessAcquisitionPurchasePriceAllocationGoodwill" id="hgbl_BusinessAcquisitionPurchasePriceAllocationGoodwill" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="debit"/>
  <xsd:element name="AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" id="hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" id="hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" id="hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="AssetLiquidationAssetsCurrent" id="hgbl_AssetLiquidationAssetsCurrent" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="debit"/>
  <xsd:element name="AssetLiquidationAssetsNoncurrent" id="hgbl_AssetLiquidationAssetsNoncurrent" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="debit"/>
  <xsd:element name="AssetLiquidationLiabilitiesCurrent" id="hgbl_AssetLiquidationLiabilitiesCurrent" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="AssetLiquidationLiabilitiesNoncurrent" id="hgbl_AssetLiquidationLiabilitiesNoncurrent" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="EquityInEarnings" id="hgbl_EquityInEarnings" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="debit"/>
  <xsd:element name="EquityMethodInvestmentsCapitalReturned" id="hgbl_EquityMethodInvestmentsCapitalReturned" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="DueToAuctionClientsCurrent" id="hgbl_DueToAuctionClientsCurrent" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="DueToJointVenturePartnersCurrent" id="hgbl_DueToJointVenturePartnersCurrent" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="AssetLiquidationExpense" id="hgbl_AssetLiquidationExpense" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="AuctionExpenses" id="hgbl_AuctionExpenses" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="RegulatoryAndLegalFees" id="hgbl_RegulatoryAndLegalFees" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="PatentLicensingAndMaintenance" id="hgbl_PatentLicensingAndMaintenance" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear" id="hgbl_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear" id="hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears" id="hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears" id="hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="IncomeTaxReconciliationCapitalLossExpiry" id="hgbl_IncomeTaxReconciliationCapitalLossExpiry" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="DeferredTaxAssetsNetOperatingLossCarryForward" id="hgbl_DeferredTaxAssetsNetOperatingLossCarryForward" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="debit"/>
  <xsd:element name="DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets" id="hgbl_DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="debit"/>
  <xsd:element name="DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts" id="hgbl_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="debit"/>
  <xsd:element name="DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts" id="hgbl_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="debit"/>
  <xsd:element name="DeferredTaxAssetsNetDepreciationAndAmortization" id="hgbl_DeferredTaxAssetsNetDepreciationAndAmortization" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="debit"/>
  <xsd:element name="DeferredTaxAssetsNetOthers" id="hgbl_DeferredTaxAssetsNetOthers" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="debit"/>
  <xsd:element name="ManagementFeesPaidToRelatedParty" id="hgbl_ManagementFeesPaidToRelatedParty" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="LeaseExpensePaidToRelatedParty" id="hgbl_LeaseExpensePaidToRelatedParty" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum" id="hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum" type="xbrli:durationItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum" id="hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum" type="xbrli:durationItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate" id="hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate" type="num:percentItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber" id="hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant"/>
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod" id="hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited" id="hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" id="hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" type="num:perShareItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant"/>
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue" id="hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue" type="num:perShareItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue" id="hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue" type="num:perShareItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ExercisePriceZeroZeroEightToZeroOneFiveMember" id="hgbl_ExercisePriceZeroZeroEightToZeroOneFiveMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ExercisePriceZeroFiveOneToOneOneOneMember" id="hgbl_ExercisePriceZeroFiveOneToOneOneOneMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ExercisePriceOneEightThreeToOneNineSevenMember" id="hgbl_ExercisePriceOneEightThreeToOneNineSevenMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ExercisePriceTwoZeroZeroToTwoFourZeroMember" id="hgbl_ExercisePriceTwoZeroZeroToTwoFourZeroMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ExercisePriceZeroSevenZeroToOneZeroZeroMember" id="hgbl_ExercisePriceZeroSevenZeroToOneZeroZeroMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ExercisePriceOneEightThreeToTwoZeroZeroMember" id="hgbl_ExercisePriceOneEightThreeToTwoZeroZeroMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="AssetLiquidationSegmentMember" id="hgbl_AssetLiquidationSegmentMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="PatentLicensingMember" id="hgbl_PatentLicensingMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="InvestmentInEquityAccountedAssetLiquidationInvestees" id="hgbl_InvestmentInEquityAccountedAssetLiquidationInvestees" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="SegmentSignificantReconcilingAxis" id="hgbl_SegmentSignificantReconcilingAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" abstract="true" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="SegmentSignificantReconcilingDomain" id="hgbl_SegmentSignificantReconcilingDomain" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="UnallocatedInterestExpenseFromThirdPartyDebtMember" id="hgbl_UnallocatedInterestExpenseFromThirdPartyDebtMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="TotalInterestExpense" id="hgbl_TotalInterestExpense" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments" id="hgbl_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
</xsd:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>9
<FILENAME>hgbl-20131231_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8" standalone="yes"?>
<!-- Compliance Xpressware Instance Document http://www.compliancexpressware.com/  -->
<!-- Version: 1.0.0 --><!-- Creation date:15:18:25 GMT-0700 -->
<!-- Copyright (c) Compliance Xpressware, LLP. All Rights Reserved. -->
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/BalanceSheet" xlink:type="simple" xlink:href="hgbl-20131231.xsd#role_BalanceSheet"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/BalanceSheet">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="CashAndCashEquivalentsAtCarryingValue" xlink:title="CashAndCashEquivalentsAtCarryingValue"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="AssetsCurrent" xlink:title="AssetsCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="CashAndCashEquivalentsAtCarryingValue" use="optional" order="3" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableNetCurrent" xlink:label="AccountsNotesAndLoansReceivableNetCurrent" xlink:title="AccountsNotesAndLoansReceivableNetCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="AccountsNotesAndLoansReceivableNetCurrent" use="optional" order="4" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DueFromRelatedPartiesCurrent" xlink:label="DueFromRelatedPartiesCurrent" xlink:title="DueFromRelatedPartiesCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="DueFromRelatedPartiesCurrent" use="optional" order="5" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DepositsAssetsCurrent" xlink:label="DepositsAssetsCurrent" xlink:title="DepositsAssetsCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="DepositsAssetsCurrent" use="optional" order="6" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet" xlink:label="InventoryNet" xlink:title="InventoryNet"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="InventoryNet" use="optional" order="7" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="PrepaidExpenseAndOtherAssetsCurrent" xlink:title="PrepaidExpenseAndOtherAssetsCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="PrepaidExpenseAndOtherAssetsCurrent" use="optional" order="8" weight="1"/>
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</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>10
<FILENAME>hgbl-20131231_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8" standalone="yes"?>
<!-- Compliance Xpressware Instance Document http://www.compliancexpressware.com/  -->
<!-- Version: 1.0.0 --><!-- Creation date:15:18:25 GMT-0700 -->
<!-- Copyright (c) Compliance Xpressware, LLP. All Rights Reserved. -->
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>11
<FILENAME>hgbl-20131231_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_TradingSymbol" xlink:label="TradingSymbol" xlink:title="TradingSymbol"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TradingSymbol" xlink:to="label_dei_TradingSymbol" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityRegistrantName" xlink:label="EntityRegistrantName" xlink:title="EntityRegistrantName"/>
    <link:label xlink:type="resource" xlink:label="label_dei_EntityRegistrantName" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityRegistrantName" xml:lang="en-US" id="label_dei_EntityRegistrantName_en-US">Entity Registrant Name</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityRegistrantName" xlink:to="label_dei_EntityRegistrantName" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="EntityCentralIndexKey" xlink:title="EntityCentralIndexKey"/>
    <link:label xlink:type="resource" xlink:label="label_dei_EntityCentralIndexKey" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityCentralIndexKey" xml:lang="en-US" id="label_dei_EntityCentralIndexKey_en-US">Entity Central Index Key</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="CurrentFiscalYearEndDate" xlink:title="CurrentFiscalYearEndDate"/>
    <link:label xlink:type="resource" xlink:label="label_dei_CurrentFiscalYearEndDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_CurrentFiscalYearEndDate" xml:lang="en-US" id="label_dei_CurrentFiscalYearEndDate_en-US">Current Fiscal Year End Date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CurrentFiscalYearEndDate" xlink:to="label_dei_CurrentFiscalYearEndDate" use="optional" order="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityFilerCategory" xlink:label="EntityFilerCategory" xlink:title="EntityFilerCategory"/>
    <link:label xlink:type="resource" xlink:label="label_dei_EntityFilerCategory" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityFilerCategory" xml:lang="en-US" id="label_dei_EntityFilerCategory_en-US">Entity Filer Category</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityFilerCategory" xlink:to="label_dei_EntityFilerCategory" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="EntityCommonStockSharesOutstanding" xlink:title="EntityCommonStockSharesOutstanding"/>
    <link:label xlink:type="resource" xlink:label="label_dei_EntityCommonStockSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityCommonStockSharesOutstanding" xml:lang="en-US" id="label_dei_EntityCommonStockSharesOutstanding_en-US">Entity Common Stock, Shares Outstanding</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityCommonStockSharesOutstanding" xlink:to="label_dei_EntityCommonStockSharesOutstanding" use="optional" order="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCurrentReportingStatus" xlink:label="EntityCurrentReportingStatus" xlink:title="EntityCurrentReportingStatus"/>
    <link:label xlink:type="resource" xlink:label="label_dei_EntityCurrentReportingStatus" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityCurrentReportingStatus" xml:lang="en-US" id="label_dei_EntityCurrentReportingStatus_en-US">Entity Current Reporting Status</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityCurrentReportingStatus" xlink:to="label_dei_EntityCurrentReportingStatus" use="optional" order="16" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityVoluntaryFilers" xlink:label="EntityVoluntaryFilers" xlink:title="EntityVoluntaryFilers"/>
    <link:label xlink:type="resource" xlink:label="label_dei_EntityVoluntaryFilers" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityVoluntaryFilers" xml:lang="en-US" id="label_dei_EntityVoluntaryFilers_en-US">Entity Voluntary Filers</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityVoluntaryFilers" xlink:to="label_dei_EntityVoluntaryFilers" use="optional" order="17" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="EntityWellKnownSeasonedIssuer" xlink:title="EntityWellKnownSeasonedIssuer"/>
    <link:label xlink:type="resource" xlink:label="label_dei_EntityWellKnownSeasonedIssuer" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityWellKnownSeasonedIssuer" xml:lang="en-US" id="label_dei_EntityWellKnownSeasonedIssuer_en-US">Entity Well Known Seasoned Issuer</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityWellKnownSeasonedIssuer" xlink:to="label_dei_EntityWellKnownSeasonedIssuer" use="optional" order="18" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityPublicFloat" xlink:label="EntityPublicFloat" xlink:title="EntityPublicFloat"/>
    <link:label xlink:type="resource" xlink:label="label_dei_EntityPublicFloat" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityPublicFloat" xml:lang="en-US" id="label_dei_EntityPublicFloat_en-US">Entity Public Float</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityPublicFloat" xlink:to="label_dei_EntityPublicFloat" use="optional" order="19" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="DocumentFiscalYearFocus" xlink:title="DocumentFiscalYearFocus"/>
    <link:label xlink:type="resource" xlink:label="label_dei_DocumentFiscalYearFocus" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_DocumentFiscalYearFocus" xml:lang="en-US" id="label_dei_DocumentFiscalYearFocus_en-US">Document Fiscal Year Focus</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DocumentFiscalYearFocus" xlink:to="label_dei_DocumentFiscalYearFocus" use="optional" order="20" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="DocumentFiscalPeriodFocus" xlink:title="DocumentFiscalPeriodFocus"/>
    <link:label xlink:type="resource" xlink:label="label_dei_DocumentFiscalPeriodFocus" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_DocumentFiscalPeriodFocus" xml:lang="en-US" id="label_dei_DocumentFiscalPeriodFocus_en-US">Document Fiscal Period Focus</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DocumentFiscalPeriodFocus" xlink:to="label_dei_DocumentFiscalPeriodFocus" use="optional" order="21" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="StatementOfFinancialPositionAbstract" xlink:title="StatementOfFinancialPositionAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementOfFinancialPositionAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementOfFinancialPositionAbstract" xml:lang="en-US" id="label_us-gaap_StatementOfFinancialPositionAbstract_en-US">Statement of Financial Position [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementOfFinancialPositionAbstract" xlink:to="label_us-gaap_StatementOfFinancialPositionAbstract" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="AssetsAbstract" xlink:title="AssetsAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AssetsAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AssetsAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_AssetsAbstract_en-US">ASSETS</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsAbstract" xlink:to="label_us-gaap_AssetsAbstract" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="AssetsCurrentAbstract" xlink:title="AssetsCurrentAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AssetsCurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AssetsCurrentAbstract" xml:lang="en-US" id="label_us-gaap_AssetsCurrentAbstract_en-US">Current assets:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsCurrentAbstract" xlink:to="label_us-gaap_AssetsCurrentAbstract" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="CashAndCashEquivalentsAtCarryingValue" xlink:title="CashAndCashEquivalentsAtCarryingValue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" xml:lang="en-US" id="verboseLabel_us-gaap_CashAndCashEquivalentsAtCarryingValue_en-US">Cash and cash equivalents</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashAndCashEquivalentsAtCarryingValue" xlink:to="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableNetCurrent" xlink:label="AccountsNotesAndLoansReceivableNetCurrent" xlink:title="AccountsNotesAndLoansReceivableNetCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsNotesAndLoansReceivableNetCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AccountsNotesAndLoansReceivableNetCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_AccountsNotesAndLoansReceivableNetCurrent_en-US">Amounts receivable (net of allowance for doubtful accounts of $0; 2012 - $0)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccountsNotesAndLoansReceivableNetCurrent" xlink:to="label_us-gaap_AccountsNotesAndLoansReceivableNetCurrent" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DueFromRelatedPartiesCurrent" xlink:label="DueFromRelatedPartiesCurrent" xlink:title="DueFromRelatedPartiesCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DueFromRelatedPartiesCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DueFromRelatedPartiesCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_DueFromRelatedPartiesCurrent_en-US">Receivable from a related party</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DueFromRelatedPartiesCurrent" xlink:to="label_us-gaap_DueFromRelatedPartiesCurrent" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DepositsAssetsCurrent" xlink:label="DepositsAssetsCurrent" xlink:title="DepositsAssetsCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DepositsAssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DepositsAssetsCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_DepositsAssetsCurrent_en-US">Deposits</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DepositsAssetsCurrent" xlink:to="label_us-gaap_DepositsAssetsCurrent" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet" xlink:label="InventoryNet" xlink:title="InventoryNet"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InventoryNet" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_InventoryNet" xml:lang="en-US" id="verboseLabel_us-gaap_InventoryNet_en-US">Inventory - equipment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InventoryNet" xlink:to="label_us-gaap_InventoryNet" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="PrepaidExpenseAndOtherAssetsCurrent" xlink:title="PrepaidExpenseAndOtherAssetsCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_en-US">Other current assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrepaidExpenseAndOtherAssetsCurrent" xlink:to="label_us-gaap_PrepaidExpenseAndOtherAssetsCurrent" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReceivable" xlink:label="IncomeTaxReceivable" xlink:title="IncomeTaxReceivable"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReceivable" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncomeTaxReceivable" xml:lang="en-US" id="verboseLabel_us-gaap_IncomeTaxReceivable_en-US">Income taxes recoverable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxReceivable" xlink:to="label_us-gaap_IncomeTaxReceivable" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent" xlink:label="DeferredTaxAssetsNetCurrent" xlink:title="DeferredTaxAssetsNetCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsNetCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DeferredTaxAssetsNetCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_DeferredTaxAssetsNetCurrent_en-US">Deferred income tax assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsNetCurrent" xlink:to="label_us-gaap_DeferredTaxAssetsNetCurrent" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="AssetsCurrent" xlink:title="AssetsCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_AssetsCurrent" xml:lang="en-US" id="totalLabel_us-gaap_AssetsCurrent_en-US">Total current assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsCurrent" xlink:to="label_us-gaap_AssetsCurrent" use="optional" order="11" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsNoncurrentAbstract" xlink:to="label_us-gaap_AssetsNoncurrentAbstract" use="optional" order="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryRealEstate" xlink:label="InventoryRealEstate" xlink:title="InventoryRealEstate"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InventoryRealEstate" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_InventoryRealEstate" xml:lang="en-US" id="verboseLabel_us-gaap_InventoryRealEstate_en-US">Inventory - real estate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InventoryRealEstate" xlink:to="label_us-gaap_InventoryRealEstate" use="optional" order="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:label="InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:title="InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xml:lang="en-US" id="verboseLabel_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_en-US">Asset liquidation investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:to="label_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityMethodInvestments" xlink:label="EquityMethodInvestments" xlink:title="EquityMethodInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/presentationGuidance" xlink:title="label_us-gaap_EquityMethodInvestments" xml:lang="en-US" id="presentationGuidance_us-gaap_EquityMethodInvestments_en-US">Investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestments" xlink:to="label_us-gaap_EquityMethodInvestments" use="optional" order="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="PropertyPlantAndEquipmentNet" xlink:title="PropertyPlantAndEquipmentNet"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PropertyPlantAndEquipmentNet" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PropertyPlantAndEquipmentNet" xml:lang="en-US" id="verboseLabel_us-gaap_PropertyPlantAndEquipmentNet_en-US">Property, plant and equipment, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentNet" xlink:to="label_us-gaap_PropertyPlantAndEquipmentNet" use="optional" order="16" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="FiniteLivedIntangibleAssetsNet" xlink:title="FiniteLivedIntangibleAssetsNet"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsNet" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsNet" xml:lang="en-US" id="terseLabel_us-gaap_FiniteLivedIntangibleAssetsNet_en-US">Intangible assets, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsNet" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetsNet" use="optional" order="17" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Goodwill" xlink:label="Goodwill" xlink:title="Goodwill"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Goodwill" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_Goodwill" xml:lang="en-US" id="verboseLabel_us-gaap_Goodwill_en-US">Goodwill</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Goodwill" xlink:to="label_us-gaap_Goodwill" use="optional" order="18" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:label="DeferredTaxAssetsNetNoncurrent" xlink:title="DeferredTaxAssetsNetNoncurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DeferredTaxAssetsNetNoncurrent" xml:lang="en-US" id="verboseLabel_us-gaap_DeferredTaxAssetsNetNoncurrent_en-US">Deferred income tax assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsNetNoncurrent" xlink:to="label_us-gaap_DeferredTaxAssetsNetNoncurrent" use="optional" order="19" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Assets" xlink:label="Assets" xlink:title="Assets"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Assets" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_Assets" xml:lang="en-US" id="totalLabel_us-gaap_Assets_en-US">Total assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Assets" xlink:to="label_us-gaap_Assets" use="optional" order="20" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="LiabilitiesAndStockholdersEquityAbstract" xlink:title="LiabilitiesAndStockholdersEquityAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_LiabilitiesAndStockholdersEquityAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_LiabilitiesAndStockholdersEquityAbstract_en-US">LIABILITIES AND EQUITY</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesAndStockholdersEquityAbstract" xlink:to="label_us-gaap_LiabilitiesAndStockholdersEquityAbstract" use="optional" order="21" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="LiabilitiesCurrentAbstract" xlink:title="LiabilitiesCurrentAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesCurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesCurrentAbstract" xml:lang="en-US" id="label_us-gaap_LiabilitiesCurrentAbstract_en-US">Current liabilities:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesCurrentAbstract" xlink:to="label_us-gaap_LiabilitiesCurrentAbstract" use="optional" order="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="AccountsPayableAndAccruedLiabilitiesCurrent" xlink:title="AccountsPayableAndAccruedLiabilitiesCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_en-US">Accounts payable and accrued liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="label_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" use="optional" order="23" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedIncomeTaxesCurrent" xlink:label="AccruedIncomeTaxesCurrent" xlink:title="AccruedIncomeTaxesCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccruedIncomeTaxesCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AccruedIncomeTaxesCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_AccruedIncomeTaxesCurrent_en-US">Income taxes payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccruedIncomeTaxesCurrent" xlink:to="label_us-gaap_AccruedIncomeTaxesCurrent" use="optional" order="24" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShortTermBankLoansAndNotesPayable" xlink:label="ShortTermBankLoansAndNotesPayable" xlink:title="ShortTermBankLoansAndNotesPayable"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShortTermBankLoansAndNotesPayable" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShortTermBankLoansAndNotesPayable" xml:lang="en-US" id="verboseLabel_us-gaap_ShortTermBankLoansAndNotesPayable_en-US">Debt payable to third parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShortTermBankLoansAndNotesPayable" xlink:to="label_us-gaap_ShortTermBankLoansAndNotesPayable" use="optional" order="25" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="DueToRelatedPartiesCurrent" xlink:title="DueToRelatedPartiesCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DueToRelatedPartiesCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DueToRelatedPartiesCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_DueToRelatedPartiesCurrent_en-US">Debt payable to a related party</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DueToRelatedPartiesCurrent" xlink:to="label_us-gaap_DueToRelatedPartiesCurrent" use="optional" order="26" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Liabilities" xlink:label="Liabilities" xlink:title="Liabilities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Liabilities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_Liabilities" xml:lang="en-US" id="totalLabel_us-gaap_Liabilities_en-US">Total current liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Liabilities" xlink:to="label_us-gaap_Liabilities" use="optional" order="27" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="CommitmentsAndContingencies" xlink:title="CommitmentsAndContingencies"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommitmentsAndContingencies" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_CommitmentsAndContingencies" xml:lang="en-US" id="verboseLabel_us-gaap_CommitmentsAndContingencies_en-US">Commitments and contingencies</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommitmentsAndContingencies" xlink:to="label_us-gaap_CommitmentsAndContingencies" use="optional" order="28" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="StockholdersEquityAbstract" xlink:title="StockholdersEquityAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquityAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_StockholdersEquityAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_StockholdersEquityAbstract_en-US">Equity:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockholdersEquityAbstract" xlink:to="label_us-gaap_StockholdersEquityAbstract" use="optional" order="29" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="PreferredStockValue" xlink:title="PreferredStockValue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockValue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PreferredStockValue" xml:lang="en-US" id="verboseLabel_us-gaap_PreferredStockValue_en-US">Preferred stock, $10.00 par value, authorized 10,000,000 shares; issued and outstanding 579 Class N shares at December 31, 2013 and 592 Class N shares at December 31, 2012, liquidation preference of $579 at December 31, 2013 and $592 at December 31, 2012</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockValue" xlink:to="label_us-gaap_PreferredStockValue" use="optional" order="30" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockValue" xlink:label="CommonStockValue" xlink:title="CommonStockValue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockValue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_CommonStockValue" xml:lang="en-US" id="verboseLabel_us-gaap_CommonStockValue_en-US">Common stock, $0.01 par value, authorized 300,000,000 shares; issued and outstanding 28,167,248 shares at December 31, 2013 and 28,945,228 shares at December 31, 2012</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockValue" xlink:to="label_us-gaap_CommonStockValue" use="optional" order="31" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="AdditionalPaidInCapital" xlink:title="AdditionalPaidInCapital"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdditionalPaidInCapital" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AdditionalPaidInCapital" xml:lang="en-US" id="verboseLabel_us-gaap_AdditionalPaidInCapital_en-US">Additional paid-in capital</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdditionalPaidInCapital" xlink:to="label_us-gaap_AdditionalPaidInCapital" use="optional" order="32" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="RetainedEarningsAccumulatedDeficit" xlink:title="RetainedEarningsAccumulatedDeficit"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RetainedEarningsAccumulatedDeficit" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_RetainedEarningsAccumulatedDeficit" xml:lang="en-US" id="verboseLabel_us-gaap_RetainedEarningsAccumulatedDeficit_en-US">Accumulated deficit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RetainedEarningsAccumulatedDeficit" xlink:to="label_us-gaap_RetainedEarningsAccumulatedDeficit" use="optional" order="33" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:title="AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xml:lang="en-US" id="verboseLabel_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_en-US">Accumulated other comprehensive loss</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" use="optional" order="34" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="StockholdersEquity" xlink:title="StockholdersEquity"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_StockholdersEquity" xml:lang="en-US" id="totalLabel_us-gaap_StockholdersEquity_en-US">Total equity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockholdersEquity" xlink:to="label_us-gaap_StockholdersEquity" use="optional" order="35" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="LiabilitiesAndStockholdersEquity" xlink:title="LiabilitiesAndStockholdersEquity"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesAndStockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_LiabilitiesAndStockholdersEquity" xml:lang="en-US" id="totalLabel_us-gaap_LiabilitiesAndStockholdersEquity_en-US">Total liabilities and equity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesAndStockholdersEquity" xlink:to="label_us-gaap_LiabilitiesAndStockholdersEquity" use="optional" order="36" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="StatementClassOfStockAxis" xlink:title="StatementClassOfStockAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementClassOfStockAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementClassOfStockAxis" xml:lang="en-US" id="label_us-gaap_StatementClassOfStockAxis_en-US">Class Of Stock [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementClassOfStockAxis" xlink:to="label_us-gaap_StatementClassOfStockAxis" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="ClassOfStockDomain" xlink:title="ClassOfStockDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ClassOfStockDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ClassOfStockDomain" xml:lang="en-US" id="label_us-gaap_ClassOfStockDomain_en-US">Class Of Stock [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ClassOfStockDomain" xlink:to="label_us-gaap_ClassOfStockDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_PreferredClassNMember" xlink:label="PreferredClassNMember" xlink:title="PreferredClassNMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PreferredClassNMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_PreferredClassNMember" xml:lang="en-US" id="label_hgbl_PreferredClassNMember_en-US">Preferred Class N [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredClassNMember" xlink:to="label_hgbl_PreferredClassNMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PreferredClassNMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PreferredClassNMember" xml:lang="en-US" id="documentation_hgbl_PreferredClassNMember_en-US">Preferred Class N [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AllowanceForNotesAndLoansReceivableCurrent" xlink:label="AllowanceForNotesAndLoansReceivableCurrent" xlink:title="AllowanceForNotesAndLoansReceivableCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AllowanceForNotesAndLoansReceivableCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AllowanceForNotesAndLoansReceivableCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_AllowanceForNotesAndLoansReceivableCurrent_en-US">Allowance for doubtful accounts (in thousands of dollars)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AllowanceForNotesAndLoansReceivableCurrent" xlink:to="label_us-gaap_AllowanceForNotesAndLoansReceivableCurrent" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="PreferredStockParOrStatedValuePerShare" xlink:title="PreferredStockParOrStatedValuePerShare"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockParOrStatedValuePerShare" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PreferredStockParOrStatedValuePerShare" xml:lang="en-US" id="verboseLabel_us-gaap_PreferredStockParOrStatedValuePerShare_en-US">Preferred stock, par value (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockParOrStatedValuePerShare" xlink:to="label_us-gaap_PreferredStockParOrStatedValuePerShare" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="PreferredStockSharesAuthorized" xlink:title="PreferredStockSharesAuthorized"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockSharesAuthorized" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PreferredStockSharesAuthorized" xml:lang="en-US" id="verboseLabel_us-gaap_PreferredStockSharesAuthorized_en-US">Preferred stock, shares authorized</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockSharesAuthorized" xlink:to="label_us-gaap_PreferredStockSharesAuthorized" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="PreferredStockSharesIssued" xlink:title="PreferredStockSharesIssued"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockSharesIssued" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PreferredStockSharesIssued" xml:lang="en-US" id="verboseLabel_us-gaap_PreferredStockSharesIssued_en-US">Preferred stock, shares issued</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockSharesIssued" xlink:to="label_us-gaap_PreferredStockSharesIssued" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="PreferredStockSharesOutstanding" xlink:title="PreferredStockSharesOutstanding"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PreferredStockSharesOutstanding" xml:lang="en-US" id="verboseLabel_us-gaap_PreferredStockSharesOutstanding_en-US">Preferred stock, shares outstanding</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockSharesOutstanding" xlink:to="label_us-gaap_PreferredStockSharesOutstanding" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockLiquidationPreferenceValue" xlink:label="PreferredStockLiquidationPreferenceValue" xlink:title="PreferredStockLiquidationPreferenceValue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockLiquidationPreferenceValue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PreferredStockLiquidationPreferenceValue" xml:lang="en-US" id="verboseLabel_us-gaap_PreferredStockLiquidationPreferenceValue_en-US">Preferred stock, liquidation preference (in thousands of dollars)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockLiquidationPreferenceValue" xlink:to="label_us-gaap_PreferredStockLiquidationPreferenceValue" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="CommonStockParOrStatedValuePerShare" xlink:title="CommonStockParOrStatedValuePerShare"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockParOrStatedValuePerShare" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_CommonStockParOrStatedValuePerShare" xml:lang="en-US" id="verboseLabel_us-gaap_CommonStockParOrStatedValuePerShare_en-US">Common stock, par value (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockParOrStatedValuePerShare" xlink:to="label_us-gaap_CommonStockParOrStatedValuePerShare" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="CommonStockSharesAuthorized" xlink:title="CommonStockSharesAuthorized"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockSharesAuthorized" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_CommonStockSharesAuthorized" xml:lang="en-US" id="verboseLabel_us-gaap_CommonStockSharesAuthorized_en-US">Common stock, shares authorized</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockSharesAuthorized" xlink:to="label_us-gaap_CommonStockSharesAuthorized" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="CommonStockSharesIssued" xlink:title="CommonStockSharesIssued"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockSharesIssued" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_CommonStockSharesIssued" xml:lang="en-US" id="verboseLabel_us-gaap_CommonStockSharesIssued_en-US">Common Stock, Shares, Issued</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockSharesIssued" xlink:to="label_us-gaap_CommonStockSharesIssued" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="CommonStockSharesOutstanding" xlink:title="CommonStockSharesOutstanding"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_CommonStockSharesOutstanding" xml:lang="en-US" id="verboseLabel_us-gaap_CommonStockSharesOutstanding_en-US">Common stock, shares outstanding</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockSharesOutstanding" xlink:to="label_us-gaap_CommonStockSharesOutstanding" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="IncomeStatementAbstract" xlink:title="IncomeStatementAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeStatementAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeStatementAbstract" xml:lang="en-US" id="label_us-gaap_IncomeStatementAbstract_en-US">Statement of Operations [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeStatementAbstract" xlink:to="label_us-gaap_IncomeStatementAbstract" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RevenuesAbstract" xlink:label="RevenuesAbstract" xlink:title="RevenuesAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RevenuesAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_RevenuesAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_RevenuesAbstract_en-US">Revenue:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RevenuesAbstract" xlink:to="label_us-gaap_RevenuesAbstract" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AssetLiquidationRevenueAbstract" xlink:label="AssetLiquidationRevenueAbstract" xlink:title="AssetLiquidationRevenueAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationRevenueAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AssetLiquidationRevenueAbstract" xml:lang="en-US" id="verboseLabel_hgbl_AssetLiquidationRevenueAbstract_en-US">Asset liquidation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetLiquidationRevenueAbstract" xlink:to="label_hgbl_AssetLiquidationRevenueAbstract" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationRevenueAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetLiquidationRevenueAbstract" xml:lang="en-US" id="documentation_hgbl_AssetLiquidationRevenueAbstract_en-US">Asset liquidation</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AssetSales" xlink:label="AssetSales" xlink:title="AssetSales"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetSales" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AssetSales" xml:lang="en-US" id="verboseLabel_hgbl_AssetSales_en-US">Asset sales</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetSales" xlink:to="label_hgbl_AssetSales" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetSales" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetSales" xml:lang="en-US" id="documentation_hgbl_AssetSales_en-US">Aggregate revenue during the period from asset sales; i.e.: from the acquisition and subsequent disposition of distressed and surplus assets, including industrial machinery and equipment, real estate, inventories, accounts receivable and distressed debt. It is also earned from more traditional asset disposition services, such as on-site and webcast auctions, liquidations and negotiated sales.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueServicesNet" xlink:label="SalesRevenueServicesNet" xlink:title="SalesRevenueServicesNet"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SalesRevenueServicesNet" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_SalesRevenueServicesNet" xml:lang="en-US" id="verboseLabel_us-gaap_SalesRevenueServicesNet_en-US">Commissions and other</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SalesRevenueServicesNet" xlink:to="label_us-gaap_SalesRevenueServicesNet" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueNet" xlink:label="SalesRevenueNet" xlink:title="SalesRevenueNet"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SalesRevenueNet" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_SalesRevenueNet" xml:lang="en-US" id="totalLabel_us-gaap_SalesRevenueNet_en-US">Total asset liquidation revenue</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SalesRevenueNet" xlink:to="label_us-gaap_SalesRevenueNet" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_IntellectualPropertyRevenue" xlink:label="IntellectualPropertyRevenue" xlink:title="IntellectualPropertyRevenue"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IntellectualPropertyRevenue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_IntellectualPropertyRevenue" xml:lang="en-US" id="terseLabel_hgbl_IntellectualPropertyRevenue_en-US">Intellectual property licensing</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IntellectualPropertyRevenue" xlink:to="label_hgbl_IntellectualPropertyRevenue" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IntellectualPropertyRevenue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_IntellectualPropertyRevenue" xml:lang="en-US" id="documentation_hgbl_IntellectualPropertyRevenue_en-US">Revenue earned during the period relating to consideration received from another party for the right to use, or own, certain of the entity's intangible assets. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, software or trademark.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Revenues" xlink:label="Revenues" xlink:title="Revenues"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Revenues" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_Revenues" xml:lang="en-US" id="totalLabel_us-gaap_Revenues_en-US">Total revenue</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Revenues" xlink:to="label_us-gaap_Revenues" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingCostsAndExpensesAbstract" xlink:label="OperatingCostsAndExpensesAbstract" xlink:title="OperatingCostsAndExpensesAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingCostsAndExpensesAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OperatingCostsAndExpensesAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_OperatingCostsAndExpensesAbstract_en-US">Operating costs and expenses:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingCostsAndExpensesAbstract" xlink:to="label_us-gaap_OperatingCostsAndExpensesAbstract" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AssetLiquidationExpenses" xlink:label="AssetLiquidationExpenses" xlink:title="AssetLiquidationExpenses"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationExpenses" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AssetLiquidationExpenses" xml:lang="en-US" id="verboseLabel_hgbl_AssetLiquidationExpenses_en-US">Asset liquidation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetLiquidationExpenses" xlink:to="label_hgbl_AssetLiquidationExpenses" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationExpenses" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetLiquidationExpenses" xml:lang="en-US" id="documentation_hgbl_AssetLiquidationExpenses_en-US">Expenses incurred towards acquisition (for subsequent disposition) of distressed and surplus assets, including industrial machinery and equipment, real estate, inventories, accounts receivable and distressed debt.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherCostOfOperatingRevenue" xlink:label="OtherCostOfOperatingRevenue" xlink:title="OtherCostOfOperatingRevenue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherCostOfOperatingRevenue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OtherCostOfOperatingRevenue" xml:lang="en-US" id="verboseLabel_us-gaap_OtherCostOfOperatingRevenue_en-US">Inventory maintenance</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherCostOfOperatingRevenue" xlink:to="label_us-gaap_OtherCostOfOperatingRevenue" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LicenseCosts" xlink:label="LicenseCosts" xlink:title="LicenseCosts"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LicenseCosts" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_LicenseCosts" xml:lang="en-US" id="verboseLabel_us-gaap_LicenseCosts_en-US">Patent licensing and maintenance</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LicenseCosts" xlink:to="label_us-gaap_LicenseCosts" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="SellingGeneralAndAdministrativeExpense" xlink:title="SellingGeneralAndAdministrativeExpense"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SellingGeneralAndAdministrativeExpense" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_SellingGeneralAndAdministrativeExpense" xml:lang="en-US" id="verboseLabel_us-gaap_SellingGeneralAndAdministrativeExpense_en-US">Selling, general and administrative</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SellingGeneralAndAdministrativeExpense" xlink:to="label_us-gaap_SellingGeneralAndAdministrativeExpense" use="optional" order="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostsAndExpensesRelatedParty" xlink:label="CostsAndExpensesRelatedParty" xlink:title="CostsAndExpensesRelatedParty"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CostsAndExpensesRelatedParty" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CostsAndExpensesRelatedParty" xml:lang="en-US" id="label_us-gaap_CostsAndExpensesRelatedParty_en-US">Selling, general and administrative, including expenses paid to related parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CostsAndExpensesRelatedParty" xlink:to="label_us-gaap_CostsAndExpensesRelatedParty" use="optional" order="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="DepreciationAndAmortization" xlink:title="DepreciationAndAmortization"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DepreciationAndAmortization" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DepreciationAndAmortization" xml:lang="en-US" id="terseLabel_us-gaap_DepreciationAndAmortization_en-US">Depreciation and amortization</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DepreciationAndAmortization" xlink:to="label_us-gaap_DepreciationAndAmortization" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostsAndExpenses" xlink:label="CostsAndExpenses" xlink:title="CostsAndExpenses"/>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" xml:lang="en-US" id="documentation_hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments_en-US">The net result for the period of deducting operating expenses from operating revenues before earnings of equity accounted Asset Liquidation Investments.</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NonoperatingIncomeExpenseAbstract" xlink:label="NonoperatingIncomeExpenseAbstract" xlink:title="NonoperatingIncomeExpenseAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NonoperatingIncomeExpenseAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_NonoperatingIncomeExpenseAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_NonoperatingIncomeExpenseAbstract_en-US">Other income (expenses):</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherNonoperatingIncomeExpense" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OtherNonoperatingIncomeExpense" xml:lang="en-US" id="verboseLabel_us-gaap_OtherNonoperatingIncomeExpense_en-US">Other income</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherNonoperatingIncomeExpense" xlink:to="label_us-gaap_OtherNonoperatingIncomeExpense" use="optional" order="20" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterestExpenseOther" xlink:to="label_us-gaap_InterestExpenseOther" use="optional" order="21" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestExpenseRelatedParty" xlink:label="InterestExpenseRelatedParty" xlink:title="InterestExpenseRelatedParty"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterestExpenseRelatedParty" xlink:to="label_us-gaap_InterestExpenseRelatedParty" use="optional" order="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="NonoperatingIncomeExpense" xlink:title="NonoperatingIncomeExpense"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NonoperatingIncomeExpense" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NonoperatingIncomeExpense" xml:lang="en-US" id="totalLabel_us-gaap_NonoperatingIncomeExpense_en-US">Total other income (expenses)</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:title="IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xml:lang="en-US" id="totalLabel_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_en-US">Loss before the undernoted</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" use="optional" order="24" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="IncomeTaxExpenseBenefit" xlink:title="IncomeTaxExpenseBenefit"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:label="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:title="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments"/>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xml:lang="en-US" id="documentation_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments_en-US">This item represents the entity's proportionate share for the period of the net income (loss) of its investees to which the equity method of accounting is applied. Excludes income (loss) from equity accounted Asset Liquidation Investments.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="NetIncomeLoss" xlink:title="NetIncomeLoss"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetIncomeLoss" xlink:to="label_us-gaap_NetIncomeLoss" use="optional" order="27" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_ComprehensiveIncomeNetOfTaxAbstract_en-US">Other comprehensive loss:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ComprehensiveIncomeNetOfTaxAbstract" xlink:to="label_us-gaap_ComprehensiveIncomeNetOfTaxAbstract" use="optional" order="28" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_ComprehensiveIncomeNetOfTax" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_ComprehensiveIncomeNetOfTax" xml:lang="en-US" id="totalLabel_us-gaap_ComprehensiveIncomeNetOfTax_en-US">Comprehensive loss</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ComprehensiveIncomeNetOfTax" xlink:to="label_us-gaap_ComprehensiveIncomeNetOfTax" use="optional" order="30" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:title="WeightedAverageNumberOfShareOutstandingBasicAndDiluted"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:to="label_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" use="optional" order="31" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareBasicAndDilutedAbstract" xlink:label="EarningsPerShareBasicAndDilutedAbstract" xlink:title="EarningsPerShareBasicAndDilutedAbstract"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:label="StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:title="StatementOfIncomeAndComprehensiveIncomeAbstract"/>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementEquityComponentsAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementEquityComponentsAxis" xml:lang="en-US" id="label_us-gaap_StatementEquityComponentsAxis_en-US">Statement, Equity Components [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementEquityComponentsAxis" xlink:to="label_us-gaap_StatementEquityComponentsAxis" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="EquityComponentDomain" xlink:title="EquityComponentDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityComponentDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityComponentDomain" xml:lang="en-US" id="label_us-gaap_EquityComponentDomain_en-US">Equity Component [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityComponentDomain" xlink:to="label_us-gaap_EquityComponentDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockMember" xlink:label="PreferredStockMember" xlink:title="PreferredStockMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PreferredStockMember" xml:lang="en-US" id="label_us-gaap_PreferredStockMember_en-US">Preferred Stock [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockMember" xlink:to="label_us-gaap_PreferredStockMember" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockMember" xlink:label="CommonStockMember" xlink:title="CommonStockMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommonStockMember" xml:lang="en-US" id="label_us-gaap_CommonStockMember_en-US">Common Stock [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockMember" xlink:to="label_us-gaap_CommonStockMember" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="AdditionalPaidInCapitalMember" xlink:title="AdditionalPaidInCapitalMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdditionalPaidInCapitalMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AdditionalPaidInCapitalMember" xml:lang="en-US" id="label_us-gaap_AdditionalPaidInCapitalMember_en-US">Additional Paid-In Capital [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdditionalPaidInCapitalMember" xlink:to="label_us-gaap_AdditionalPaidInCapitalMember" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="RetainedEarningsMember" xlink:title="RetainedEarningsMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RetainedEarningsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RetainedEarningsMember" xml:lang="en-US" id="label_us-gaap_RetainedEarningsMember_en-US">Accumulated deficit [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RetainedEarningsMember" xlink:to="label_us-gaap_RetainedEarningsMember" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:label="AccumulatedOtherComprehensiveIncomeMember" xlink:title="AccumulatedOtherComprehensiveIncomeMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember" xml:lang="en-US" id="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember_en-US">Accumulated Other Comprehensive Income (Loss) [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccumulatedOtherComprehensiveIncomeMember" xlink:to="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfStockholdersEquityAbstract" xlink:label="StatementOfStockholdersEquityAbstract" xlink:title="StatementOfStockholdersEquityAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementOfStockholdersEquityAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementOfStockholdersEquityAbstract" xml:lang="en-US" id="label_us-gaap_StatementOfStockholdersEquityAbstract_en-US">Statement of Stockholders Equity [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementOfStockholdersEquityAbstract" xlink:to="label_us-gaap_StatementOfStockholdersEquityAbstract" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_StockholdersEquity" xml:lang="en-US" id="periodStartLabel_us-gaap_StockholdersEquity_en-US">Beginning Balance</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharesIssued" xlink:label="SharesIssued" xlink:title="SharesIssued"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharesIssued" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_SharesIssued" xml:lang="en-US" id="periodStartLabel_us-gaap_SharesIssued_en-US">Beginning Balance (Shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharesIssued" xlink:to="label_us-gaap_SharesIssued" use="optional" order="1.1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharesIssued" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SharesIssued" xml:lang="en-US" id="label_us-gaap_SharesIssued_en-US">Shares Issued (Shares)</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="SharesOutstanding" xlink:title="SharesOutstanding"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_SharesOutstanding" xml:lang="en-US" id="periodStartLabel_us-gaap_SharesOutstanding_en-US">Balance (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharesOutstanding" xlink:to="label_us-gaap_SharesOutstanding" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="StockIssuedDuringPeriodValueNewIssues" xlink:title="StockIssuedDuringPeriodValueNewIssues"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_StockIssuedDuringPeriodValueNewIssues" xml:lang="en-US" id="verboseLabel_us-gaap_StockIssuedDuringPeriodValueNewIssues_en-US">Issuance of common stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodValueNewIssues" xlink:to="label_us-gaap_StockIssuedDuringPeriodValueNewIssues" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="StockIssuedDuringPeriodSharesNewIssues" xlink:title="StockIssuedDuringPeriodSharesNewIssues"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_StockIssuedDuringPeriodSharesNewIssues" xml:lang="en-US" id="verboseLabel_us-gaap_StockIssuedDuringPeriodSharesNewIssues_en-US">Issuance of common stock (Shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodSharesNewIssues" xlink:to="label_us-gaap_StockIssuedDuringPeriodSharesNewIssues" use="optional" order="3.1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ExerciseOfOptionsDuringPeriodValue" xlink:label="ExerciseOfOptionsDuringPeriodValue" xlink:title="ExerciseOfOptionsDuringPeriodValue"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ExerciseOfOptionsDuringPeriodValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_ExerciseOfOptionsDuringPeriodValue" xml:lang="en-US" id="terseLabel_hgbl_ExerciseOfOptionsDuringPeriodValue_en-US">Exercise of options</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ExerciseOfOptionsDuringPeriodValue" xlink:to="label_hgbl_ExerciseOfOptionsDuringPeriodValue" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ExerciseOfOptionsDuringPeriodValue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ExerciseOfOptionsDuringPeriodValue" xml:lang="en-US" id="documentation_hgbl_ExerciseOfOptionsDuringPeriodValue_en-US">Capital received in connection with exercise of options.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_NetSharesIssuedDueToExerciseOfOptions" xlink:label="NetSharesIssuedDueToExerciseOfOptions" xlink:title="NetSharesIssuedDueToExerciseOfOptions"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" xml:lang="en-US" id="verboseLabel_hgbl_NetSharesIssuedDueToExerciseOfOptions_en-US">Exercise of options (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetSharesIssuedDueToExerciseOfOptions" xlink:to="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" xml:lang="en-US" id="documentation_hgbl_NetSharesIssuedDueToExerciseOfOptions_en-US">Net shares issued due to exercise of options.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:label="IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:title="IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xml:lang="en-US" id="terseLabel_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness_en-US">Issuance of options</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:to="label_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xml:lang="en-US" id="documentation_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness_en-US">Value of options issued in exchange for assets of acquired business as part of a non-cash or partial non-cash transaction during the period.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_CancellationOfSharesValue" xlink:label="CancellationOfSharesValue" xlink:title="CancellationOfSharesValue"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CancellationOfSharesValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_CancellationOfSharesValue" xml:lang="en-US" id="terseLabel_hgbl_CancellationOfSharesValue_en-US">Cancellation of shares</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CancellationOfSharesValue" xlink:to="label_hgbl_CancellationOfSharesValue" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CancellationOfSharesValue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CancellationOfSharesValue" xml:lang="en-US" id="documentation_hgbl_CancellationOfSharesValue_en-US">The value of the shares that were received in return for an intellectual property licensing agreement.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_CancellationOfSharesValueShares" xlink:label="CancellationOfSharesValueShares" xlink:title="CancellationOfSharesValueShares"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CancellationOfSharesValueShares" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_CancellationOfSharesValueShares" xml:lang="en-US" id="terseLabel_hgbl_CancellationOfSharesValueShares_en-US">Cancellation of shares (Shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CancellationOfSharesValueShares" xlink:to="label_hgbl_CancellationOfSharesValueShares" use="optional" order="8.1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CancellationOfSharesValueShares" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CancellationOfSharesValueShares" xml:lang="en-US" id="documentation_hgbl_CancellationOfSharesValueShares_en-US">Cancellation of shares (Shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_SharesIssued" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_SharesIssued" xml:lang="en-US" id="label_hgbl_SharesIssued_en-US">Shares Issued (Shares) (SharesIssued)</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:label="StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:title="StockIssuedDuringPeriodValueConversionOfConvertibleSecurities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xml:lang="en-US" id="label_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_en-US">Conversion of Series N preferred shares</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:to="label_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:label="StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:title="StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xml:lang="en-US" id="label_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_en-US">Conversion of Series N preferred shares (Shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:to="label_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" use="optional" order="9.1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:label="AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:title="AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xml:lang="en-US" id="verboseLabel_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_en-US">Compensation cost related to stock options</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="label_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" use="optional" order="10" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ComprehensiveIncomeNetOfTax" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ComprehensiveIncomeNetOfTax" xml:lang="en-US" id="verboseLabel_us-gaap_ComprehensiveIncomeNetOfTax_en-US">Comprehensive loss</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_StockholdersEquity" xml:lang="en-US" id="periodEndLabel_us-gaap_StockholdersEquity_en-US">Ending Balance</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharesIssued" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_SharesIssued" xml:lang="en-US" id="periodEndLabel_us-gaap_SharesIssued_en-US">Ending Balance (Shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_SharesOutstanding" xml:lang="en-US" id="periodEndLabel_us-gaap_SharesOutstanding_en-US">Balance (in shares)</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="StatementOfCashFlowsAbstract" xlink:title="StatementOfCashFlowsAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementOfCashFlowsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementOfCashFlowsAbstract" xml:lang="en-US" id="label_us-gaap_StatementOfCashFlowsAbstract_en-US">Statement of Cash Flows [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementOfCashFlowsAbstract" xlink:to="label_us-gaap_StatementOfCashFlowsAbstract" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:title="NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_en-US">Cash flows from operating activities:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="label_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_NetIncomeLoss" xml:lang="en-US" id="terseLabel_us-gaap_NetIncomeLoss_en-US">Net loss</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:title="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_en-US">Adjustments to reconcile net loss to net cash provided by (used in) operating activities:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="label_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInInterestPayableNet" xlink:label="IncreaseDecreaseInInterestPayableNet" xlink:title="IncreaseDecreaseInInterestPayableNet"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInInterestPayableNet" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncreaseDecreaseInInterestPayableNet" xml:lang="en-US" id="verboseLabel_us-gaap_IncreaseDecreaseInInterestPayableNet_en-US">Accrued interest included in third party debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInInterestPayableNet" xlink:to="label_us-gaap_IncreaseDecreaseInInterestPayableNet" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AmortizationOfFinancingCosts" xlink:label="AmortizationOfFinancingCosts" xlink:title="AmortizationOfFinancingCosts"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AmortizationOfFinancingCosts" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AmortizationOfFinancingCosts" xml:lang="en-US" id="verboseLabel_us-gaap_AmortizationOfFinancingCosts_en-US">Amortization of financing costs on debt payable to third party</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AmortizationOfFinancingCosts" xlink:to="label_us-gaap_AmortizationOfFinancingCosts" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestExpenseRelatedParty" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_InterestExpenseRelatedParty" xml:lang="en-US" id="verboseLabel_us-gaap_InterestExpenseRelatedParty_en-US">Accrued interest included in related party debt</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="ShareBasedCompensation" xlink:title="ShareBasedCompensation"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensation" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensation" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensation_en-US">Stock-based compensation expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensation" xlink:to="label_us-gaap_ShareBasedCompensation" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xml:lang="en-US" id="negatedLabel_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments_en-US">Loss (earnings) of other equity accounted investments</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_RevenueIntellectualPropertyLicense" xlink:label="RevenueIntellectualPropertyLicense" xlink:title="RevenueIntellectualPropertyLicense"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RevenueIntellectualPropertyLicense" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_hgbl_RevenueIntellectualPropertyLicense" xml:lang="en-US" id="negatedLabel_hgbl_RevenueIntellectualPropertyLicense_en-US">Revenue from sale of intellectual property license</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RevenueIntellectualPropertyLicense" xlink:to="label_hgbl_RevenueIntellectualPropertyLicense" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RevenueIntellectualPropertyLicense" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_RevenueIntellectualPropertyLicense" xml:lang="en-US" id="documentation_hgbl_RevenueIntellectualPropertyLicense_en-US">Non-cash revenue from sale of intellectual property license.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryWriteDown" xlink:label="InventoryWriteDown" xlink:title="InventoryWriteDown"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InventoryWriteDown" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InventoryWriteDown" xml:lang="en-US" id="label_us-gaap_InventoryWriteDown_en-US">Writedown of inventory</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InventoryWriteDown" xlink:to="label_us-gaap_InventoryWriteDown" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="ProvisionForDoubtfulAccounts" xlink:title="ProvisionForDoubtfulAccounts"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProvisionForDoubtfulAccounts" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProvisionForDoubtfulAccounts" xml:lang="en-US" id="label_us-gaap_ProvisionForDoubtfulAccounts_en-US">Provision for doubtful accounts</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionForDoubtfulAccounts" xlink:to="label_us-gaap_ProvisionForDoubtfulAccounts" use="optional" order="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="IncreaseDecreaseInOperatingCapitalAbstract" xlink:title="IncreaseDecreaseInOperatingCapitalAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_en-US">Changes in operating assets and liabilities:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="label_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" use="optional" order="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="IncreaseDecreaseInAccountsReceivable" xlink:title="IncreaseDecreaseInAccountsReceivable"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncreaseDecreaseInAccountsReceivable" xml:lang="en-US" id="negatedLabel_us-gaap_IncreaseDecreaseInAccountsReceivable_en-US">Decrease (increase) in amounts receivable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInAccountsReceivable" xlink:to="label_us-gaap_IncreaseDecreaseInAccountsReceivable" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInLeasingReceivables" xlink:label="IncreaseDecreaseInLeasingReceivables" xlink:title="IncreaseDecreaseInLeasingReceivables"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInLeasingReceivables" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInLeasingReceivables" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInLeasingReceivables_en-US">Decrease (increase) in lease receivable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInLeasingReceivables" xlink:to="label_us-gaap_IncreaseDecreaseInLeasingReceivables" use="optional" order="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInDepositsOutstanding" xlink:label="IncreaseDecreaseInDepositsOutstanding" xlink:title="IncreaseDecreaseInDepositsOutstanding"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInDepositsOutstanding" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncreaseDecreaseInDepositsOutstanding" xml:lang="en-US" id="negatedLabel_us-gaap_IncreaseDecreaseInDepositsOutstanding_en-US">Decrease (increase) in deposits</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInDepositsOutstanding" xlink:to="label_us-gaap_IncreaseDecreaseInDepositsOutstanding" use="optional" order="16" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="IncreaseDecreaseInInventories" xlink:title="IncreaseDecreaseInInventories"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInInventories" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncreaseDecreaseInInventories" xml:lang="en-US" id="negatedLabel_us-gaap_IncreaseDecreaseInInventories_en-US">Decrease (increase) in inventory</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInInventories" xlink:to="label_us-gaap_IncreaseDecreaseInInventories" use="optional" order="17" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_IncreaseInAssetLiquidationInvestments" xlink:label="IncreaseInAssetLiquidationInvestments" xlink:title="IncreaseInAssetLiquidationInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IncreaseInAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_hgbl_IncreaseInAssetLiquidationInvestments" xml:lang="en-US" id="negatedLabel_hgbl_IncreaseInAssetLiquidationInvestments_en-US">Decrease (increase) in asset liquidation investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseInAssetLiquidationInvestments" xlink:to="label_hgbl_IncreaseInAssetLiquidationInvestments" use="optional" order="18" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IncreaseInAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_IncreaseInAssetLiquidationInvestments" xml:lang="en-US" id="documentation_hgbl_IncreaseInAssetLiquidationInvestments_en-US">The net change during the reporting period in the aggregate value of Asset Liquidation Investments held by the reporting entity.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:title="IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xml:lang="en-US" id="negatedLabel_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_en-US">Increase in other assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" use="optional" order="19" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInIncomeTaxesReceivable" xlink:label="IncreaseDecreaseInIncomeTaxesReceivable" xlink:title="IncreaseDecreaseInIncomeTaxesReceivable"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInIncomeTaxesReceivable" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncreaseDecreaseInIncomeTaxesReceivable" xml:lang="en-US" id="negatedLabel_us-gaap_IncreaseDecreaseInIncomeTaxesReceivable_en-US">Increase in income taxes recoverable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInIncomeTaxesReceivable" xlink:to="label_us-gaap_IncreaseDecreaseInIncomeTaxesReceivable" use="optional" order="20" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:label="IncreaseDecreaseInDeferredIncomeTaxes" xlink:title="IncreaseDecreaseInDeferredIncomeTaxes"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xml:lang="en-US" id="negatedLabel_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_en-US">Decrease (increase) in deferred income tax assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInDeferredIncomeTaxes" xlink:to="label_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" use="optional" order="21" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:title="IncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xml:lang="en-US" id="verboseLabel_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_en-US">Decrease in accounts payable and accrued liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:to="label_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" use="optional" order="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:label="IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:title="IncreaseDecreaseInAccruedIncomeTaxesPayable"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xml:lang="en-US" id="verboseLabel_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_en-US">Increase (decrease) in income taxes payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:to="label_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" use="optional" order="23" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="NetCashProvidedByUsedInOperatingActivities" xlink:title="NetCashProvidedByUsedInOperatingActivities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NetCashProvidedByUsedInOperatingActivities" xml:lang="en-US" id="totalLabel_us-gaap_NetCashProvidedByUsedInOperatingActivities_en-US">Net cash provided by (used in) operating activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="label_us-gaap_NetCashProvidedByUsedInOperatingActivities" use="optional" order="24" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:title="NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_en-US">Cash flows from investing activities:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="label_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" use="optional" order="25" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:title="PaymentsToAcquireBusinessesNetOfCashAcquired"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xml:lang="en-US" id="negatedLabel_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_en-US">Net cash paid for business acquisition</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:to="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" use="optional" order="26" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireEquityMethodInvestments" xlink:label="PaymentsToAcquireEquityMethodInvestments" xlink:title="PaymentsToAcquireEquityMethodInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireEquityMethodInvestments" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsToAcquireEquityMethodInvestments" xml:lang="en-US" id="negatedLabel_us-gaap_PaymentsToAcquireEquityMethodInvestments_en-US">Investment in other equity accounted investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsToAcquireEquityMethodInvestments" xlink:to="label_us-gaap_PaymentsToAcquireEquityMethodInvestments" use="optional" order="27" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_EquityMethodInvestmentDistributions" xlink:label="EquityMethodInvestmentDistributions" xlink:title="EquityMethodInvestmentDistributions"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityMethodInvestmentDistributions" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_EquityMethodInvestmentDistributions" xml:lang="en-US" id="verboseLabel_hgbl_EquityMethodInvestmentDistributions_en-US">Cash distributions from other equity accounted investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentDistributions" xlink:to="label_hgbl_EquityMethodInvestmentDistributions" use="optional" order="28" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityMethodInvestmentDistributions" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EquityMethodInvestmentDistributions" xml:lang="en-US" id="documentation_hgbl_EquityMethodInvestmentDistributions_en-US">This item represents disclosure of the amount of dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain non controlled corporations; these investments are accounted for under the equity method of accounting.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="PaymentsToAcquirePropertyPlantAndEquipment" xlink:title="PaymentsToAcquirePropertyPlantAndEquipment"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xml:lang="en-US" id="negatedLabel_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_en-US">Purchase of property, plant and equipment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" use="optional" order="29" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="NetCashProvidedByUsedInInvestingActivities" xlink:title="NetCashProvidedByUsedInInvestingActivities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" xml:lang="en-US" id="totalLabel_us-gaap_NetCashProvidedByUsedInInvestingActivities_en-US">Net cash provided by (used in) investing activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" use="optional" order="30" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:title="NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_en-US">Cash flows from financing activities:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="label_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" use="optional" order="31" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromLinesOfCredit" xlink:label="ProceedsFromLinesOfCredit" xlink:title="ProceedsFromLinesOfCredit"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromLinesOfCredit" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ProceedsFromLinesOfCredit" xml:lang="en-US" id="verboseLabel_us-gaap_ProceedsFromLinesOfCredit_en-US">Proceeds of debt payable to third parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromLinesOfCredit" xlink:to="label_us-gaap_ProceedsFromLinesOfCredit" use="optional" order="32" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepaymentsOfLinesOfCredit" xlink:label="RepaymentsOfLinesOfCredit" xlink:title="RepaymentsOfLinesOfCredit"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RepaymentsOfLinesOfCredit" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_RepaymentsOfLinesOfCredit" xml:lang="en-US" id="negatedLabel_us-gaap_RepaymentsOfLinesOfCredit_en-US">Repayment of debt payable to third parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepaymentsOfLinesOfCredit" xlink:to="label_us-gaap_RepaymentsOfLinesOfCredit" use="optional" order="33" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="ProceedsFromRelatedPartyDebt" xlink:title="ProceedsFromRelatedPartyDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromRelatedPartyDebt" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ProceedsFromRelatedPartyDebt" xml:lang="en-US" id="verboseLabel_us-gaap_ProceedsFromRelatedPartyDebt_en-US">Advances from related parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromRelatedPartyDebt" xlink:to="label_us-gaap_ProceedsFromRelatedPartyDebt" use="optional" order="34" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="RepaymentsOfRelatedPartyDebt" xlink:title="RepaymentsOfRelatedPartyDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RepaymentsOfRelatedPartyDebt" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_RepaymentsOfRelatedPartyDebt" xml:lang="en-US" id="negatedLabel_us-gaap_RepaymentsOfRelatedPartyDebt_en-US">Advances to related parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepaymentsOfRelatedPartyDebt" xlink:to="label_us-gaap_RepaymentsOfRelatedPartyDebt" use="optional" order="35" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="ProceedsFromStockOptionsExercised" xlink:title="ProceedsFromStockOptionsExercised"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromStockOptionsExercised" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ProceedsFromStockOptionsExercised" xml:lang="en-US" id="verboseLabel_us-gaap_ProceedsFromStockOptionsExercised_en-US">Proceeds from exercise of options to purchase common shares</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromStockOptionsExercised" xlink:to="label_us-gaap_ProceedsFromStockOptionsExercised" use="optional" order="36" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="ProceedsFromIssuanceOfCommonStock" xlink:title="ProceedsFromIssuanceOfCommonStock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProceedsFromIssuanceOfCommonStock" xml:lang="en-US" id="label_us-gaap_ProceedsFromIssuanceOfCommonStock_en-US">Proceeds from issuance of common shares, net of share issuance costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromIssuanceOfCommonStock" xlink:to="label_us-gaap_ProceedsFromIssuanceOfCommonStock" use="optional" order="37" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="NetCashProvidedByUsedInFinancingActivities" xlink:title="NetCashProvidedByUsedInFinancingActivities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NetCashProvidedByUsedInFinancingActivities" xml:lang="en-US" id="totalLabel_us-gaap_NetCashProvidedByUsedInFinancingActivities_en-US">Net cash provided by (used in) financing activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="label_us-gaap_NetCashProvidedByUsedInFinancingActivities" use="optional" order="38" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:title="CashAndCashEquivalentsPeriodIncreaseDecrease"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xml:lang="en-US" id="totalLabel_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_en-US">Decrease in cash</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="label_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" use="optional" order="39" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" xml:lang="en-US" id="periodStartLabel_us-gaap_CashAndCashEquivalentsAtCarryingValue_en-US">Cash at beginning of year</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" xml:lang="en-US" id="periodEndLabel_us-gaap_CashAndCashEquivalentsAtCarryingValue_en-US">Cash at end of year</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:label="OtherNoncashInvestingAndFinancingItemsAbstract" xlink:title="OtherNoncashInvestingAndFinancingItemsAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_en-US">Supplemental schedule of non-cash investing and financing activities:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherNoncashInvestingAndFinancingItemsAbstract" xlink:to="label_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" use="optional" order="42" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense" xlink:label="IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense" xlink:title="IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense" xml:lang="en-US" id="verboseLabel_hgbl_IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense_en-US">Issuance (cancellation) of common stock in exchange for intellectual property license</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense" xlink:to="label_hgbl_IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense" use="optional" order="43" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense" xml:lang="en-US" id="documentation_hgbl_IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense_en-US">Common stock either issued or cancelled in exchange for intellectual property license.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:label="IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:title="IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness" xml:lang="en-US" id="verboseLabel_hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness_en-US">Issuance of common stock in exchange for assets of acquired business</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:to="label_hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness" use="optional" order="44" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness" xml:lang="en-US" id="documentation_hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness_en-US">The value of common stock issued in exchange for assets of acquired business as part of a noncash or partial noncash transaction.</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xml:lang="en-US" id="verboseLabel_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness_en-US">Issuance of options to purchase common stock in exchange for assets of acquired business</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="SupplementalCashFlowInformationAbstract" xlink:title="SupplementalCashFlowInformationAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SupplementalCashFlowInformationAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_SupplementalCashFlowInformationAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_SupplementalCashFlowInformationAbstract_en-US">Supplemental cash flow information:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SupplementalCashFlowInformationAbstract" xlink:to="label_us-gaap_SupplementalCashFlowInformationAbstract" use="optional" order="46" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxesPaid" xlink:label="IncomeTaxesPaid" xlink:title="IncomeTaxesPaid"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxesPaid" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncomeTaxesPaid" xml:lang="en-US" id="verboseLabel_us-gaap_IncomeTaxesPaid_en-US">Income taxes paid</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxesPaid" xlink:to="label_us-gaap_IncomeTaxesPaid" use="optional" order="47" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestPaid" xlink:label="InterestPaid" xlink:title="InterestPaid"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestPaid" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_InterestPaid" xml:lang="en-US" id="verboseLabel_us-gaap_InterestPaid_en-US">Interest paid</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterestPaid" xlink:to="label_us-gaap_InterestPaid" use="optional" order="48" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NotesToFinancialStatementsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_NotesToFinancialStatementsAbstract" xml:lang="en-US" id="label_hgbl_NotesToFinancialStatementsAbstract_en-US">Notes to Financial Statements [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="label_hgbl_NotesToFinancialStatementsAbstract" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NotesToFinancialStatementsAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_NotesToFinancialStatementsAbstract" xml:lang="en-US" id="documentation_hgbl_NotesToFinancialStatementsAbstract_en-US">Notes to Financial Statements [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:label="BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:title="BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xml:lang="en-US" id="label_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_en-US">Description of Business and Principles of Consolidation [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:to="label_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock" xlink:label="MergersAcquisitionsAndDispositionsDisclosuresTextBlock" xlink:title="MergersAcquisitionsAndDispositionsDisclosuresTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock" xml:lang="en-US" id="label_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_en-US">Asset Liquidation Operations [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MergersAcquisitionsAndDispositionsDisclosuresTextBlock" xlink:to="label_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="SignificantAccountingPoliciesTextBlock" xlink:title="SignificantAccountingPoliciesTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SignificantAccountingPoliciesTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SignificantAccountingPoliciesTextBlock" xml:lang="en-US" id="label_us-gaap_SignificantAccountingPoliciesTextBlock_en-US">Summary of Significant Accounting Policies [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SignificantAccountingPoliciesTextBlock" xlink:to="label_us-gaap_SignificantAccountingPoliciesTextBlock" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="EarningsPerShareTextBlock" xlink:title="EarningsPerShareTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsPerShareTextBlock" xlink:to="label_us-gaap_EarningsPerShareTextBlock" use="optional" order="4" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentsDisclosureTextBlock" xlink:to="label_us-gaap_EquityMethodInvestmentsDisclosureTextBlock" use="optional" order="5" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CompositionOfCertainFinancialStatementCaptionsTextBlock" xlink:to="label_hgbl_CompositionOfCertainFinancialStatementCaptionsTextBlock" use="optional" order="6" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="DebtDisclosureTextBlock" xlink:title="DebtDisclosureTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtDisclosureTextBlock" xlink:to="label_us-gaap_DebtDisclosureTextBlock" use="optional" order="7" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="label_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_PatentParticipationFeeTextBlock" xlink:label="PatentParticipationFeeTextBlock" xlink:title="PatentParticipationFeeTextBlock"/>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_PatentParticipationFeeTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PatentParticipationFeeTextBlock" xml:lang="en-US" id="documentation_hgbl_PatentParticipationFeeTextBlock_en-US">Description of patent participation fee that is specific to the Company's VoIP Patent Portfolio.</link:label>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyTransactionsDisclosureTextBlock" xlink:to="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LegalMattersAndContingenciesTextBlock" xlink:label="LegalMattersAndContingenciesTextBlock" xlink:title="LegalMattersAndContingenciesTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LegalMattersAndContingenciesTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LegalMattersAndContingenciesTextBlock" xml:lang="en-US" id="label_us-gaap_LegalMattersAndContingenciesTextBlock_en-US">Legal Proceedings [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LegalMattersAndContingenciesTextBlock" xlink:to="label_us-gaap_LegalMattersAndContingenciesTextBlock" use="optional" order="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_CapitalStockTextBlock" xlink:label="CapitalStockTextBlock" xlink:title="CapitalStockTextBlock"/>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_CapitalStockTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CapitalStockTextBlock" xml:lang="en-US" id="documentation_hgbl_CapitalStockTextBlock_en-US">The entire disclosure for capital units or capital shares including the value of capital units or capital shares, units authorized, units outstanding and other information necessary to a fair presentation.</link:label>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:to="label_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" use="optional" order="14" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SegmentReportingDisclosureTextBlock" xlink:to="label_us-gaap_SegmentReportingDisclosureTextBlock" use="optional" order="15" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsequentEventsTextBlock" xlink:to="label_us-gaap_SubsequentEventsTextBlock" use="optional" order="16" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FairValueOfFinancialInstrumentsPolicy" xlink:to="label_us-gaap_FairValueOfFinancialInstrumentsPolicy" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xlink:label="AssetsandliabilitiesacquiredPolicyTextBlock" xlink:title="AssetsandliabilitiesacquiredPolicyTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsandliabilitiesacquiredPolicyTextBlock" xlink:to="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" use="optional" order="8" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommitmentsAndContingenciesPolicyTextBlock" xlink:to="label_us-gaap_CommitmentsAndContingenciesPolicyTextBlock" use="optional" order="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AssetLiquidationRevenuePolicyTextBlock" xlink:label="AssetLiquidationRevenuePolicyTextBlock" xlink:title="AssetLiquidationRevenuePolicyTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:to="label_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:label="SegmentReportingPolicyPolicyTextBlock" xlink:title="SegmentReportingPolicyPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SegmentReportingPolicyPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_SegmentReportingPolicyPolicyTextBlock_en-US">Segment reporting [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SegmentReportingPolicyPolicyTextBlock" xlink:to="label_us-gaap_SegmentReportingPolicyPolicyTextBlock" use="optional" order="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:title="NewAccountingPronouncementsPolicyPolicyTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="label_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" use="optional" order="16" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:label="ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:title="ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xlink:label="ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xlink:title="ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityMethodInvestmentsTextBlock" xlink:label="EquityMethodInvestmentsTextBlock" xlink:title="EquityMethodInvestmentsTextBlock"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ComponentsEquityMethodInvestmentsTableTextBlock" xlink:label="ComponentsEquityMethodInvestmentsTableTextBlock" xlink:title="ComponentsEquityMethodInvestmentsTableTextBlock"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:label="ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:title="ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:to="label_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:label="ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:title="ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:to="label_us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfDebtTableTextBlock" xlink:label="ScheduleOfDebtTableTextBlock" xlink:title="ScheduleOfDebtTableTextBlock"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xlink:label="ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xlink:title="ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock_en-US">Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xlink:to="label_us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:label="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:title="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:to="label_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:label="ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:title="ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:to="label_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="RelatedPartyTransactionsByRelatedPartyAxis"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="label_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyDomain" xlink:label="RelatedPartyDomain" xlink:title="RelatedPartyDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyDomain" xml:lang="en-US" id="label_us-gaap_RelatedPartyDomain_en-US">Related Party [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyDomain" xlink:to="label_us-gaap_RelatedPartyDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_CounselManagementServicesMember" xlink:label="CounselManagementServicesMember" xlink:title="CounselManagementServicesMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CounselManagementServicesMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_CounselManagementServicesMember" xml:lang="en-US" id="verboseLabel_hgbl_CounselManagementServicesMember_en-US">Counsel Services [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CounselManagementServicesMember" xlink:to="label_hgbl_CounselManagementServicesMember" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CounselManagementServicesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CounselManagementServicesMember" xml:lang="en-US" id="documentation_hgbl_CounselManagementServicesMember_en-US">Counsel Services [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_WhitePlainsNYMember" xlink:label="WhitePlainsNYMember" xlink:title="WhitePlainsNYMember"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WhitePlainsNYMember" xlink:to="label_hgbl_WhitePlainsNYMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_WhitePlainsNYMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_WhitePlainsNYMember" xml:lang="en-US" id="documentation_hgbl_WhitePlainsNYMember_en-US">White Plains, NY [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_LosAngelesCMember" xlink:label="LosAngelesCMember" xlink:title="LosAngelesCMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LosAngelesCMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_LosAngelesCMember" xml:lang="en-US" id="verboseLabel_hgbl_LosAngelesCMember_en-US">Los Angeles,CA [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LosAngelesCMember" xlink:to="label_hgbl_LosAngelesCMember" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LosAngelesCMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_LosAngelesCMember" xml:lang="en-US" id="documentation_hgbl_LosAngelesCMember_en-US">Los Angeles,CA [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_FosterCityCMember" xlink:label="FosterCityCMember" xlink:title="FosterCityCMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_FosterCityCMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_FosterCityCMember" xml:lang="en-US" id="verboseLabel_hgbl_FosterCityCMember_en-US">Foster City, CA [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FosterCityCMember" xlink:to="label_hgbl_FosterCityCMember" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_FosterCityCMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_FosterCityCMember" xml:lang="en-US" id="documentation_hgbl_FosterCityCMember_en-US">Foster City, CA [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CreditRiskMember" xlink:label="CreditRiskMember" xlink:title="CreditRiskMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CreditRiskMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CreditRiskMember" xml:lang="en-US" id="label_us-gaap_CreditRiskMember_en-US">Credit Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CreditRiskMember" xlink:to="label_us-gaap_CreditRiskMember" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_CounselLoanMember" xlink:label="CounselLoanMember" xlink:title="CounselLoanMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CounselLoanMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CounselLoanMember" xml:lang="en-US" id="label_hgbl_CounselLoanMember_en-US">Counsel Loan [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CounselLoanMember" xlink:to="label_hgbl_CounselLoanMember" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CounselLoanMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CounselLoanMember" xml:lang="en-US" id="documentation_hgbl_CounselLoanMember_en-US">Counsel Loan [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_WhiteplainsMember" xlink:label="WhiteplainsMember" xlink:title="WhiteplainsMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_WhiteplainsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_WhiteplainsMember" xml:lang="en-US" id="label_hgbl_WhiteplainsMember_en-US">Whiteplains [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WhiteplainsMember" xlink:to="label_hgbl_WhiteplainsMember" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_WhiteplainsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_WhiteplainsMember" xml:lang="en-US" id="documentation_hgbl_WhiteplainsMember_en-US">Whiteplains [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_LosAngelesMember" xlink:label="LosAngelesMember" xlink:title="LosAngelesMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LosAngelesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_LosAngelesMember" xml:lang="en-US" id="label_hgbl_LosAngelesMember_en-US">Los Angeles [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LosAngelesMember" xlink:to="label_hgbl_LosAngelesMember" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LosAngelesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_LosAngelesMember" xml:lang="en-US" id="documentation_hgbl_LosAngelesMember_en-US">Los Angeles [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_HeritageGlobalPartnersIncMember" xlink:label="HeritageGlobalPartnersIncMember" xlink:title="HeritageGlobalPartnersIncMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_HeritageGlobalPartnersIncMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_HeritageGlobalPartnersIncMember" xml:lang="en-US" id="label_hgbl_HeritageGlobalPartnersIncMember_en-US">Heritage Global Partners, Inc [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="HeritageGlobalPartnersIncMember" xlink:to="label_hgbl_HeritageGlobalPartnersIncMember" use="optional" order="10" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_HeritageGlobalPartnersIncMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_HeritageGlobalPartnersIncMember" xml:lang="en-US" id="documentation_hgbl_HeritageGlobalPartnersIncMember_en-US">Heritage Global Partners, Inc [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OfficerMember" xlink:label="OfficerMember" xlink:title="OfficerMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OfficerMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OfficerMember" xml:lang="en-US" id="label_us-gaap_OfficerMember_en-US">Officer [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OfficerMember" xlink:to="label_us-gaap_OfficerMember" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeStockOptionMember" xlink:label="EmployeeStockOptionMember" xlink:title="EmployeeStockOptionMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EmployeeStockOptionMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EmployeeStockOptionMember" xml:lang="en-US" id="label_us-gaap_EmployeeStockOptionMember_en-US">Employees [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EmployeeStockOptionMember" xlink:to="label_us-gaap_EmployeeStockOptionMember" use="optional" order="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DirectorMember" xlink:label="DirectorMember" xlink:title="DirectorMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DirectorMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DirectorMember" xml:lang="en-US" id="label_us-gaap_DirectorMember_en-US">Director [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DirectorMember" xlink:to="label_us-gaap_DirectorMember" use="optional" order="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_FormerOwnersOfEquityPartnerMember" xlink:label="FormerOwnersOfEquityPartnerMember" xlink:title="FormerOwnersOfEquityPartnerMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_FormerOwnersOfEquityPartnerMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_FormerOwnersOfEquityPartnerMember" xml:lang="en-US" id="verboseLabel_hgbl_FormerOwnersOfEquityPartnerMember_en-US">Former Owners of Heritage Global Partners [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FormerOwnersOfEquityPartnerMember" xlink:to="label_hgbl_FormerOwnersOfEquityPartnerMember" use="optional" order="14" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_FormerOwnersOfEquityPartnerMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_FormerOwnersOfEquityPartnerMember" xml:lang="en-US" id="documentation_hgbl_FormerOwnersOfEquityPartnerMember_en-US">Former Owners of Heritage Global Partners</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xlink:label="ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xlink:title="ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xml:lang="en-US" id="label_hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock_en-US">Schedule of Services Relating to Operations Paid to Related Party [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xlink:to="label_hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" use="optional" order="12" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xml:lang="en-US" id="documentation_hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock_en-US">Tabular disclosure of services relating to operations and paid to a related party during the period.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xlink:label="ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xlink:title="ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xml:lang="en-US" id="label_hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock_en-US">Schedule of Lease Amounts Paid to Related Parties [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xlink:to="label_hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" use="optional" order="13" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xml:lang="en-US" id="documentation_hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock_en-US">Tabular disclosure of lease amounts paid to related parties during the period.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfStockByClassTextBlock" xlink:label="ScheduleOfStockByClassTextBlock" xlink:title="ScheduleOfStockByClassTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfStockByClassTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfStockByClassTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfStockByClassTextBlock_en-US">Schedule of Stock by Class [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfStockByClassTextBlock" xlink:to="label_us-gaap_ScheduleOfStockByClassTextBlock" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock" xlink:label="ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock" xlink:title="ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock" xml:lang="en-US" id="verboseLabel_hgbl_ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock_en-US">Schedule of 1997 Recruitment Stock Option Plan [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock" xlink:to="label_hgbl_ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock" use="optional" order="15" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock" xml:lang="en-US" id="documentation_hgbl_ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock_en-US">Schedule of 1997 Recruitment Stock Option Plan</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock" xlink:label="ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock" xlink:title="ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock" xml:lang="en-US" id="verboseLabel_hgbl_ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock_en-US">Schedule of 2003 Stock Option and Appreciation Rights Plan [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock" xlink:to="label_hgbl_ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock" use="optional" order="16" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock" xml:lang="en-US" id="documentation_hgbl_ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock_en-US">Schedule of 2003 Stock Option and Appreciation Rights Plan</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock" xlink:label="ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock" xlink:title="ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock" xml:lang="en-US" id="verboseLabel_hgbl_ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock_en-US">Schedule of 2010 Non-Qualified Stock Option Plan [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock" xlink:to="label_hgbl_ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock" use="optional" order="17" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock" xml:lang="en-US" id="documentation_hgbl_ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock_en-US">Schedule of 2010 Non-Qualified Stock Option Plan</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfStockOptionsRollForwardTableTextBlock" xlink:label="ScheduleOfStockOptionsRollForwardTableTextBlock" xlink:title="ScheduleOfStockOptionsRollForwardTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfStockOptionsRollForwardTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfStockOptionsRollForwardTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfStockOptionsRollForwardTableTextBlock_en-US">Schedule of Other Stock Options Issued [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfStockOptionsRollForwardTableTextBlock" xlink:to="label_us-gaap_ScheduleOfStockOptionsRollForwardTableTextBlock" use="optional" order="18" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:label="ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:title="ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_en-US">Disclosure of Compensation Related Costs, Share-based Payments [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:to="label_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" use="optional" order="19" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:title="ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_en-US">Schedule of Changes in Common Stock Options [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="label_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" use="optional" order="20" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ScheduleOfNonvestedOptionActivityTableTextBlock" xlink:label="ScheduleOfNonvestedOptionActivityTableTextBlock" xlink:title="ScheduleOfNonvestedOptionActivityTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfNonvestedOptionActivityTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ScheduleOfNonvestedOptionActivityTableTextBlock" xml:lang="en-US" id="label_hgbl_ScheduleOfNonvestedOptionActivityTableTextBlock_en-US">Schedule of Nonvested Option Activity [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfNonvestedOptionActivityTableTextBlock" xlink:to="label_hgbl_ScheduleOfNonvestedOptionActivityTableTextBlock" use="optional" order="21" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfNonvestedOptionActivityTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ScheduleOfNonvestedOptionActivityTableTextBlock" xml:lang="en-US" id="documentation_hgbl_ScheduleOfNonvestedOptionActivityTableTextBlock_en-US">Tabular disclosure of the changes in outstanding nonvested options.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" xlink:label="ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" xlink:title="ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_en-US">Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" xlink:to="label_us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" use="optional" order="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:label="ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:title="ScheduleOfSegmentReportingInformationBySegmentTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_en-US">Schedule of Segment Reporting Information, by Segment [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:to="label_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" use="optional" order="23" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock" xlink:label="ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock" xlink:title="ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock" xml:lang="en-US" id="label_hgbl_ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock_en-US">Reconciliation Of Reported Segment Information From Segments To Consolidated Financial Statement Items [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock" xlink:to="label_hgbl_ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock" use="optional" order="24" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock" xml:lang="en-US" id="documentation_hgbl_ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock_en-US">Tabular disclosure of all significant reconciling items, in the reconciliation of information for reportable segments, from the segments to the entity's consolidated financial statement items.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:label="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:title="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xml:lang="en-US" id="label_us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_en-US">Equity Method Investee, Name [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="label_us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityMethodInvesteeNameDomain" xlink:label="EquityMethodInvesteeNameDomain" xlink:title="EquityMethodInvesteeNameDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvesteeNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityMethodInvesteeNameDomain" xml:lang="en-US" id="label_us-gaap_EquityMethodInvesteeNameDomain_en-US">Equity Method Investee, Name [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="label_us-gaap_EquityMethodInvesteeNameDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_PolaroidMember" xlink:label="PolaroidMember" xlink:title="PolaroidMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PolaroidMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_PolaroidMember" xml:lang="en-US" id="label_hgbl_PolaroidMember_en-US">Polaroid [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PolaroidMember" xlink:to="label_hgbl_PolaroidMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PolaroidMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PolaroidMember" xml:lang="en-US" id="documentation_hgbl_PolaroidMember_en-US">Polaroid [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_CounselMember" xlink:label="CounselMember" xlink:title="CounselMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CounselMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CounselMember" xml:lang="en-US" id="label_hgbl_CounselMember_en-US">Counsel [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CounselMember" xlink:to="label_hgbl_CounselMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CounselMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CounselMember" xml:lang="en-US" id="documentation_hgbl_CounselMember_en-US">Counsel</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_TotalInvestmentByAllPartiesMember" xlink:label="TotalInvestmentByAllPartiesMember" xlink:title="TotalInvestmentByAllPartiesMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TotalInvestmentByAllPartiesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_TotalInvestmentByAllPartiesMember" xml:lang="en-US" id="label_hgbl_TotalInvestmentByAllPartiesMember_en-US">Total Investment by All Parties [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalInvestmentByAllPartiesMember" xlink:to="label_hgbl_TotalInvestmentByAllPartiesMember" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TotalInvestmentByAllPartiesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_TotalInvestmentByAllPartiesMember" xml:lang="en-US" id="documentation_hgbl_TotalInvestmentByAllPartiesMember_en-US">Total Investment by All Parties</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="EquityMethodInvestmentOwnershipPercentage" xlink:title="EquityMethodInvestmentOwnershipPercentage"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_EquityMethodInvestmentOwnershipPercentage" xml:lang="en-US" id="terseLabel_us-gaap_EquityMethodInvestmentOwnershipPercentage_en-US">Equity Method Investment, Ownership Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentOwnershipPercentage" xlink:to="label_us-gaap_EquityMethodInvestmentOwnershipPercentage" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="BusinessAcquisitionAxis" xlink:title="BusinessAcquisitionAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessAcquisitionAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_BusinessAcquisitionAxis" xml:lang="en-US" id="label_us-gaap_BusinessAcquisitionAxis_en-US">Business Acquisition [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessAcquisitionAxis" xlink:to="label_us-gaap_BusinessAcquisitionAxis" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="BusinessAcquisitionAcquireeDomain" xlink:title="BusinessAcquisitionAcquireeDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessAcquisitionAcquireeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_BusinessAcquisitionAcquireeDomain" xml:lang="en-US" id="label_us-gaap_BusinessAcquisitionAcquireeDomain_en-US">Business Acquisition, Acquiree [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="label_us-gaap_BusinessAcquisitionAcquireeDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_EquityPartnersMember" xlink:label="EquityPartnersMember" xlink:title="EquityPartnersMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityPartnersMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_EquityPartnersMember" xml:lang="en-US" id="label_hgbl_EquityPartnersMember_en-US">Equity Partners [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityPartnersMember" xlink:to="label_hgbl_EquityPartnersMember" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityPartnersMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EquityPartnersMember" xml:lang="en-US" id="documentation_hgbl_EquityPartnersMember_en-US">Equity Partners [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_HgLlcMember" xlink:label="HgLlcMember" xlink:title="HgLlcMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_HgLlcMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_HgLlcMember" xml:lang="en-US" id="label_hgbl_HgLlcMember_en-US">HG LLC [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="HgLlcMember" xlink:to="label_hgbl_HgLlcMember" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_HgLlcMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_HgLlcMember" xml:lang="en-US" id="documentation_hgbl_HgLlcMember_en-US">HG LLC [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:label="BusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:title="BusinessAcquisitionPercentageOfVotingInterestsAcquired"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" xml:lang="en-US" id="terseLabel_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_en-US">Business Acquisition, Percentage of Voting Interests Acquired</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:to="label_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers" xlink:label="PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers" xlink:title="PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers" xml:lang="en-US" id="verboseLabel_hgbl_PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers_en-US">Percentage of Equity Interest Held by Co-CEOs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers" xlink:to="label_hgbl_PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers" xml:lang="en-US" id="documentation_hgbl_PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers_en-US">Percentage of acquiree originally held by NCI.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_PercentageOfEquityInterestAcquiredByParent" xlink:label="PercentageOfEquityInterestAcquiredByParent" xlink:title="PercentageOfEquityInterestAcquiredByParent"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PercentageOfEquityInterestAcquiredByParent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_PercentageOfEquityInterestAcquiredByParent" xml:lang="en-US" id="verboseLabel_hgbl_PercentageOfEquityInterestAcquiredByParent_en-US">Percentage Of Equity Interest Acquired By Parent</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PercentageOfEquityInterestAcquiredByParent" xlink:to="label_hgbl_PercentageOfEquityInterestAcquiredByParent" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PercentageOfEquityInterestAcquiredByParent" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PercentageOfEquityInterestAcquiredByParent" xml:lang="en-US" id="documentation_hgbl_PercentageOfEquityInterestAcquiredByParent_en-US">Percentage of equity interest acquired by the company from Co-CEO's during the period.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" xlink:label="BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" xlink:title="BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" xml:lang="en-US" id="verboseLabel_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_en-US">Business Acquisition, Equity Interest Issued or Issuable, Number of Shares</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" xlink:to="label_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued" xlink:label="BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued" xlink:title="BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued" xml:lang="en-US" id="verboseLabel_hgbl_BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued_en-US">Business Acquisition Options Issued Number Of Options Issued</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued" xlink:to="label_hgbl_BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued" xml:lang="en-US" id="documentation_hgbl_BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued_en-US">Number of options issued as portion of cost to acquire entity.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Granted (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:label="AllowanceForDoubtfulAccountsReceivable" xlink:title="AllowanceForDoubtfulAccountsReceivable"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AllowanceForDoubtfulAccountsReceivable" xml:lang="en-US" id="terseLabel_us-gaap_AllowanceForDoubtfulAccountsReceivable_en-US">Allowance for Doubtful Accounts Receivable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AllowanceForDoubtfulAccountsReceivable" xlink:to="label_us-gaap_AllowanceForDoubtfulAccountsReceivable" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xml:lang="en-US" id="verboseLabel_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_en-US">Net Cash Paid for Business Acquisition</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="DebtInstrumentMaturityDate" xlink:title="DebtInstrumentMaturityDate"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentMaturityDate" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DebtInstrumentMaturityDate" xml:lang="en-US" id="verboseLabel_us-gaap_DebtInstrumentMaturityDate_en-US">Debt Instrument, Maturity Date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentMaturityDate" xlink:to="label_us-gaap_DebtInstrumentMaturityDate" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FairValueAssumptionsExpectedVolatilityRate" xlink:label="FairValueAssumptionsExpectedVolatilityRate" xlink:title="FairValueAssumptionsExpectedVolatilityRate"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FairValueAssumptionsExpectedVolatilityRate" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FairValueAssumptionsExpectedVolatilityRate" xml:lang="en-US" id="verboseLabel_us-gaap_FairValueAssumptionsExpectedVolatilityRate_en-US">Fair Value Assumptions, Expected Volatility Rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FairValueAssumptionsExpectedVolatilityRate" xlink:to="label_us-gaap_FairValueAssumptionsExpectedVolatilityRate" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FairValueAssumptionsRiskFreeInterestRate" xlink:label="FairValueAssumptionsRiskFreeInterestRate" xlink:title="FairValueAssumptionsRiskFreeInterestRate"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FairValueAssumptionsRiskFreeInterestRate" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FairValueAssumptionsRiskFreeInterestRate" xml:lang="en-US" id="verboseLabel_us-gaap_FairValueAssumptionsRiskFreeInterestRate_en-US">Fair Value Assumptions, Risk Free Interest Rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FairValueAssumptionsRiskFreeInterestRate" xlink:to="label_us-gaap_FairValueAssumptionsRiskFreeInterestRate" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FairValueAssumptionsExpectedTerm" xlink:label="FairValueAssumptionsExpectedTerm" xlink:title="FairValueAssumptionsExpectedTerm"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FairValueAssumptionsExpectedTerm" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FairValueAssumptionsExpectedTerm" xml:lang="en-US" id="verboseLabel_us-gaap_FairValueAssumptionsExpectedTerm_en-US">Fair Value Assumptions, Expected Term</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FairValueAssumptionsExpectedTerm" xlink:to="label_us-gaap_FairValueAssumptionsExpectedTerm" use="optional" order="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FairValueAssumptionsExpectedDividendRate" xlink:label="FairValueAssumptionsExpectedDividendRate" xlink:title="FairValueAssumptionsExpectedDividendRate"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FairValueAssumptionsExpectedDividendRate" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FairValueAssumptionsExpectedDividendRate" xml:lang="en-US" id="verboseLabel_us-gaap_FairValueAssumptionsExpectedDividendRate_en-US">Fair Value Assumptions, Expected Dividend Rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FairValueAssumptionsExpectedDividendRate" xlink:to="label_us-gaap_FairValueAssumptionsExpectedDividendRate" use="optional" order="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PublicUtilitiesInventoryAxis" xlink:label="PublicUtilitiesInventoryAxis" xlink:title="PublicUtilitiesInventoryAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PublicUtilitiesInventoryAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PublicUtilitiesInventoryAxis" xml:lang="en-US" id="label_us-gaap_PublicUtilitiesInventoryAxis_en-US">Inventory [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PublicUtilitiesInventoryAxis" xlink:to="label_us-gaap_PublicUtilitiesInventoryAxis" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PublicUtilitiesInventoryTypeDomain" xlink:label="PublicUtilitiesInventoryTypeDomain" xlink:title="PublicUtilitiesInventoryTypeDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PublicUtilitiesInventoryTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PublicUtilitiesInventoryTypeDomain" xml:lang="en-US" id="label_us-gaap_PublicUtilitiesInventoryTypeDomain_en-US">Inventory [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PublicUtilitiesInventoryTypeDomain" xlink:to="label_us-gaap_PublicUtilitiesInventoryTypeDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RealEstateInvestmentMember" xlink:label="RealEstateInvestmentMember" xlink:title="RealEstateInvestmentMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RealEstateInvestmentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RealEstateInvestmentMember" xml:lang="en-US" id="label_us-gaap_RealEstateInvestmentMember_en-US">Real Estate Inventory [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RealEstateInvestmentMember" xlink:to="label_us-gaap_RealEstateInvestmentMember" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_EquipmentInventoryMember" xlink:label="EquipmentInventoryMember" xlink:title="EquipmentInventoryMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquipmentInventoryMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_EquipmentInventoryMember" xml:lang="en-US" id="label_hgbl_EquipmentInventoryMember_en-US">Equipment Inventory [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquipmentInventoryMember" xlink:to="label_hgbl_EquipmentInventoryMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquipmentInventoryMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EquipmentInventoryMember" xml:lang="en-US" id="documentation_hgbl_EquipmentInventoryMember_en-US">Equipment Inventory</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InventoryWriteDown" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_InventoryWriteDown" xml:lang="en-US" id="terseLabel_us-gaap_InventoryWriteDown_en-US">Write-down of inventory</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_PercentageOfLikelihoodOfImpairment" xlink:label="PercentageOfLikelihoodOfImpairment" xlink:title="PercentageOfLikelihoodOfImpairment"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PercentageOfLikelihoodOfImpairment" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_PercentageOfLikelihoodOfImpairment" xml:lang="en-US" id="verboseLabel_hgbl_PercentageOfLikelihoodOfImpairment_en-US">Percentage of likelihood of impairment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PercentageOfLikelihoodOfImpairment" xlink:to="label_hgbl_PercentageOfLikelihoodOfImpairment" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PercentageOfLikelihoodOfImpairment" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PercentageOfLikelihoodOfImpairment" xml:lang="en-US" id="documentation_hgbl_PercentageOfLikelihoodOfImpairment_en-US">Percentage of likelihood of impairment</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount" xlink:label="ValuationAllowanceDeferredTaxAssetChangeInAmount" xlink:title="ValuationAllowanceDeferredTaxAssetChangeInAmount"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount" xml:lang="en-US" id="verboseLabel_us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount_en-US">Valuation Allowance, Deferred Tax Asset, Change in Amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ValuationAllowanceDeferredTaxAssetChangeInAmount" xlink:to="label_us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ClassNPreferredSharesMember" xlink:label="ClassNPreferredSharesMember" xlink:title="ClassNPreferredSharesMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ClassNPreferredSharesMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ClassNPreferredSharesMember" xml:lang="en-US" id="verboseLabel_hgbl_ClassNPreferredSharesMember_en-US">Class N Preferred Stock [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ClassNPreferredSharesMember" xlink:to="label_hgbl_ClassNPreferredSharesMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ClassNPreferredSharesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ClassNPreferredSharesMember" xml:lang="en-US" id="documentation_hgbl_ClassNPreferredSharesMember_en-US">Class N Preferred Stock [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConvertiblePreferredStockTermsOfConversion" xlink:label="ConvertiblePreferredStockTermsOfConversion" xlink:title="ConvertiblePreferredStockTermsOfConversion"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ConvertiblePreferredStockTermsOfConversion" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ConvertiblePreferredStockTermsOfConversion" xml:lang="en-US" id="verboseLabel_us-gaap_ConvertiblePreferredStockTermsOfConversion_en-US">Convertible Preferred Stock, Shares Issuable upon Conversion</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ConvertiblePreferredStockTermsOfConversion" xlink:to="label_us-gaap_ConvertiblePreferredStockTermsOfConversion" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" xlink:label="KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" xlink:title="KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" xml:lang="en-US" id="verboseLabel_hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember_en-US">Knight's Bridge Capital Partners Internet Fund No. 1 GP LLC [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" xlink:to="label_hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" xml:lang="en-US" id="documentation_hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember_en-US">Knight's Bridge Capital Partners Internet Fund No. 1 GP LLC [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_PolaroidCorporationMember" xlink:label="PolaroidCorporationMember" xlink:title="PolaroidCorporationMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PolaroidCorporationMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_PolaroidCorporationMember" xml:lang="en-US" id="label_hgbl_PolaroidCorporationMember_en-US">Polaroid Corporation [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PolaroidCorporationMember" xlink:to="label_hgbl_PolaroidCorporationMember" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PolaroidCorporationMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PolaroidCorporationMember" xml:lang="en-US" id="documentation_hgbl_PolaroidCorporationMember_en-US">Polaroid Corporation [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_PartiesAffiliatedWithCounselMember" xlink:label="PartiesAffiliatedWithCounselMember" xlink:title="PartiesAffiliatedWithCounselMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PartiesAffiliatedWithCounselMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_PartiesAffiliatedWithCounselMember" xml:lang="en-US" id="label_hgbl_PartiesAffiliatedWithCounselMember_en-US">Parties Affiliated With Counsel [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PartiesAffiliatedWithCounselMember" xlink:to="label_hgbl_PartiesAffiliatedWithCounselMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PartiesAffiliatedWithCounselMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PartiesAffiliatedWithCounselMember" xml:lang="en-US" id="documentation_hgbl_PartiesAffiliatedWithCounselMember_en-US">Parties Affiliated With Counsel [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_KPLLLCMember" xlink:label="KPLLLCMember" xlink:title="KPLLLCMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_KPLLLCMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_KPLLLCMember" xml:lang="en-US" id="verboseLabel_hgbl_KPLLLCMember_en-US">Investment by KPL, LLC [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KPLLLCMember" xlink:to="label_hgbl_KPLLLCMember" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_KPLLLCMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_KPLLLCMember" xml:lang="en-US" id="documentation_hgbl_KPLLLCMember_en-US">Investment by KPL, LLC [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PartnerTypeOfPartnersCapitalAccountAxis" xlink:label="PartnerTypeOfPartnersCapitalAccountAxis" xlink:title="PartnerTypeOfPartnersCapitalAccountAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis" xml:lang="en-US" id="label_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_en-US">Partner Type [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PartnerTypeOfPartnersCapitalAccountAxis" xlink:to="label_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain" xlink:label="PartnerTypeOfPartnersCapitalAccountNameDomain" xlink:title="PartnerTypeOfPartnersCapitalAccountNameDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain" xml:lang="en-US" id="label_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_en-US">Partner Type Of Partners' Capital Account, Name [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PartnerTypeOfPartnersCapitalAccountNameDomain" xlink:to="label_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LimitedPartnerMember" xlink:label="LimitedPartnerMember" xlink:title="LimitedPartnerMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LimitedPartnerMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LimitedPartnerMember" xml:lang="en-US" id="label_us-gaap_LimitedPartnerMember_en-US">Limited Partner [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LimitedPartnerMember" xlink:to="label_us-gaap_LimitedPartnerMember" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_InvestmentClassAxis" xlink:label="InvestmentClassAxis" xlink:title="InvestmentClassAxis"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_InvestmentClassAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_InvestmentClassAxis" xml:lang="en-US" id="label_hgbl_InvestmentClassAxis_en-US">Investment Class [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InvestmentClassAxis" xlink:to="label_hgbl_InvestmentClassAxis" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_InvestmentClassAxis" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_InvestmentClassAxis" xml:lang="en-US" id="documentation_hgbl_InvestmentClassAxis_en-US">Investment Class [Axis]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_InvestmentClassDomain" xlink:label="InvestmentClassDomain" xlink:title="InvestmentClassDomain"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_InvestmentClassDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_InvestmentClassDomain" xml:lang="en-US" id="label_hgbl_InvestmentClassDomain_en-US">Investment Class [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InvestmentClassDomain" xlink:to="label_hgbl_InvestmentClassDomain" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_InvestmentClassDomain" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_InvestmentClassDomain" xml:lang="en-US" id="documentation_hgbl_InvestmentClassDomain_en-US">Investment Class [Domain]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ClassMember" xlink:label="ClassMember" xlink:title="ClassMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ClassMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ClassMember" xml:lang="en-US" id="verboseLabel_hgbl_ClassMember_en-US">Class A [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ClassMember" xlink:to="label_hgbl_ClassMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ClassMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ClassMember" xml:lang="en-US" id="documentation_hgbl_ClassMember_en-US">Class A [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ClassDMember" xlink:label="ClassDMember" xlink:title="ClassDMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ClassDMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ClassDMember" xml:lang="en-US" id="label_hgbl_ClassDMember_en-US">Class D [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ClassDMember" xlink:to="label_hgbl_ClassDMember" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ClassDMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ClassDMember" xml:lang="en-US" id="documentation_hgbl_ClassDMember_en-US">Class D [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_EquityMethodInvestmentOwnershipPercentage" xml:lang="en-US" id="verboseLabel_us-gaap_EquityMethodInvestmentOwnershipPercentage_en-US">Equity Method Investment, Ownership Percentage</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InvestmentOwnedAtCost" xlink:label="InvestmentOwnedAtCost" xlink:title="InvestmentOwnedAtCost"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InvestmentOwnedAtCost" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_InvestmentOwnedAtCost" xml:lang="en-US" id="terseLabel_us-gaap_InvestmentOwnedAtCost_en-US">Non-Asset Liquidation Equity Investment Acquired</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InvestmentOwnedAtCost" xlink:to="label_us-gaap_InvestmentOwnedAtCost" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_EquityMethodInvestments" xml:lang="en-US" id="terseLabel_us-gaap_EquityMethodInvestments_en-US">Net investment at balance sheet date</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_PolaroidInvestmentByAllParties" xlink:label="PolaroidInvestmentByAllParties" xlink:title="PolaroidInvestmentByAllParties"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PolaroidInvestmentByAllParties" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_PolaroidInvestmentByAllParties" xml:lang="en-US" id="verboseLabel_hgbl_PolaroidInvestmentByAllParties_en-US">Polaroid Investment By All Parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PolaroidInvestmentByAllParties" xlink:to="label_hgbl_PolaroidInvestmentByAllParties" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PolaroidInvestmentByAllParties" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PolaroidInvestmentByAllParties" xml:lang="en-US" id="documentation_hgbl_PolaroidInvestmentByAllParties_en-US">The amount invested to acquire Polaroid out of bankruptcy at initial acquisition in 2009.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AmountOfLimitedPartnershipHeldByRelatedParty" xlink:label="AmountOfLimitedPartnershipHeldByRelatedParty" xlink:title="AmountOfLimitedPartnershipHeldByRelatedParty"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AmountOfLimitedPartnershipHeldByRelatedParty" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AmountOfLimitedPartnershipHeldByRelatedParty" xml:lang="en-US" id="verboseLabel_hgbl_AmountOfLimitedPartnershipHeldByRelatedParty_en-US">Amount of Limited Partnership Held by Related Party</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AmountOfLimitedPartnershipHeldByRelatedParty" xlink:to="label_hgbl_AmountOfLimitedPartnershipHeldByRelatedParty" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AmountOfLimitedPartnershipHeldByRelatedParty" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AmountOfLimitedPartnershipHeldByRelatedParty" xml:lang="en-US" id="documentation_hgbl_AmountOfLimitedPartnershipHeldByRelatedParty_en-US">Amount of Limited Partnership Held by Related Party</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ManagementFeePercentage" xlink:label="ManagementFeePercentage" xlink:title="ManagementFeePercentage"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ManagementFeePercentage" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ManagementFeePercentage" xml:lang="en-US" id="verboseLabel_hgbl_ManagementFeePercentage_en-US">Management Fee Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ManagementFeePercentage" xlink:to="label_hgbl_ManagementFeePercentage" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ManagementFeePercentage" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ManagementFeePercentage" xml:lang="en-US" id="documentation_hgbl_ManagementFeePercentage_en-US">The management fees percentage payable to the Managing Partner, which is a percentage of committed and/or invested capital.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ManagementFeesPaidAnnually" xlink:label="ManagementFeesPaidAnnually" xlink:title="ManagementFeesPaidAnnually"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ManagementFeesPaidAnnually" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ManagementFeesPaidAnnually" xml:lang="en-US" id="verboseLabel_hgbl_ManagementFeesPaidAnnually_en-US">Annual Management Fees on Investment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ManagementFeesPaidAnnually" xlink:to="label_hgbl_ManagementFeesPaidAnnually" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ManagementFeesPaidAnnually" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ManagementFeesPaidAnnually" xml:lang="en-US" id="documentation_hgbl_ManagementFeesPaidAnnually_en-US">The amount of management fees paid annually, calculated as a percentage of committed and/or invested capital.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_PreferredReturnOnInvestmentPercentage" xlink:label="PreferredReturnOnInvestmentPercentage" xlink:title="PreferredReturnOnInvestmentPercentage"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PreferredReturnOnInvestmentPercentage" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_PreferredReturnOnInvestmentPercentage" xml:lang="en-US" id="verboseLabel_hgbl_PreferredReturnOnInvestmentPercentage_en-US">Preferred Return on Investment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredReturnOnInvestmentPercentage" xlink:to="label_hgbl_PreferredReturnOnInvestmentPercentage" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PreferredReturnOnInvestmentPercentage" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PreferredReturnOnInvestmentPercentage" xml:lang="en-US" id="documentation_hgbl_PreferredReturnOnInvestmentPercentage_en-US">The preferred return payable to the investors following return of invested capital.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ManagingPartnerCarriedInterestPercentage" xlink:label="ManagingPartnerCarriedInterestPercentage" xlink:title="ManagingPartnerCarriedInterestPercentage"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ManagingPartnerCarriedInterestPercentage" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ManagingPartnerCarriedInterestPercentage" xml:lang="en-US" id="verboseLabel_hgbl_ManagingPartnerCarriedInterestPercentage_en-US">Managing Partner, Carried Interest</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ManagingPartnerCarriedInterestPercentage" xlink:to="label_hgbl_ManagingPartnerCarriedInterestPercentage" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ManagingPartnerCarriedInterestPercentage" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ManagingPartnerCarriedInterestPercentage" xml:lang="en-US" id="documentation_hgbl_ManagingPartnerCarriedInterestPercentage_en-US">The percentage of carried interest available to the Managing Partner after return of all capital contributed by the investors and payment of preferred return to the investors.</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers" xml:lang="en-US" id="terseLabel_hgbl_PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers_en-US">Percentage of Equity Interest Held by Co - Chief Executive Officers</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PercentageOfEquityInterestAcquiredByParent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_PercentageOfEquityInterestAcquiredByParent" xml:lang="en-US" id="terseLabel_hgbl_PercentageOfEquityInterestAcquiredByParent_en-US">PercentageOfEquityInterestAcquiredByParent</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued" xml:lang="en-US" id="terseLabel_hgbl_BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued_en-US">Business Acquisition, Options Issued Number of Options Issued</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AllowanceForDoubtfulAccountsReceivable" xml:lang="en-US" id="verboseLabel_us-gaap_AllowanceForDoubtfulAccountsReceivable_en-US">Allowance for Doubtful Accounts Receivable</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentMaturityDate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DebtInstrumentMaturityDate" xml:lang="en-US" id="terseLabel_us-gaap_DebtInstrumentMaturityDate_en-US">Debt Instrument, Maturity Date</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FairValueAssumptionsExpectedVolatilityRate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_FairValueAssumptionsExpectedVolatilityRate" xml:lang="en-US" id="terseLabel_us-gaap_FairValueAssumptionsExpectedVolatilityRate_en-US">Fair Value Assumptions, Expected Volatility Rate</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FairValueAssumptionsRiskFreeInterestRate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_FairValueAssumptionsRiskFreeInterestRate" xml:lang="en-US" id="terseLabel_us-gaap_FairValueAssumptionsRiskFreeInterestRate_en-US">Fair Value Assumptions, Risk Free Interest Rate</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FairValueAssumptionsExpectedTerm" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_FairValueAssumptionsExpectedTerm" xml:lang="en-US" id="terseLabel_us-gaap_FairValueAssumptionsExpectedTerm_en-US">Fair Value Assumptions, Expected Term</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FairValueAssumptionsExpectedDividendRate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_FairValueAssumptionsExpectedDividendRate" xml:lang="en-US" id="terseLabel_us-gaap_FairValueAssumptionsExpectedDividendRate_en-US">Fair Value Assumptions, Expected Dividend Rate</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:title="FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xml:lang="en-US" id="label_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_en-US">Finite-Lived Intangible Assets By Major Class [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:title="FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xml:lang="en-US" id="label_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_en-US">Finite-Lived Intangible Assets, Major Class Name [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_CustomerBrokerNetworkMember" xlink:label="CustomerBrokerNetworkMember" xlink:title="CustomerBrokerNetworkMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CustomerBrokerNetworkMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_CustomerBrokerNetworkMember" xml:lang="en-US" id="terseLabel_hgbl_CustomerBrokerNetworkMember_en-US">Customer/Broker Network [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CustomerBrokerNetworkMember" xlink:to="label_hgbl_CustomerBrokerNetworkMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CustomerBrokerNetworkMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CustomerBrokerNetworkMember" xml:lang="en-US" id="documentation_hgbl_CustomerBrokerNetworkMember_en-US">Customer/Broker Network [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TradeNamesMember" xlink:label="TradeNamesMember" xlink:title="TradeNamesMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_TradeNamesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_TradeNamesMember" xml:lang="en-US" id="terseLabel_us-gaap_TradeNamesMember_en-US">Trade Name [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TradeNamesMember" xlink:to="label_us-gaap_TradeNamesMember" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NotesAndLoansReceivableNetCurrent" xlink:label="NotesAndLoansReceivableNetCurrent" xlink:title="NotesAndLoansReceivableNetCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NotesAndLoansReceivableNetCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_NotesAndLoansReceivableNetCurrent" xml:lang="en-US" id="terseLabel_us-gaap_NotesAndLoansReceivableNetCurrent_en-US">Interest-bearing receivable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NotesAndLoansReceivableNetCurrent" xlink:to="label_us-gaap_NotesAndLoansReceivableNetCurrent" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_EmployeeAdvanceInterestRate" xlink:label="EmployeeAdvanceInterestRate" xlink:title="EmployeeAdvanceInterestRate"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EmployeeAdvanceInterestRate" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_EmployeeAdvanceInterestRate" xml:lang="en-US" id="verboseLabel_hgbl_EmployeeAdvanceInterestRate_en-US">Employee Advance Interest Rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EmployeeAdvanceInterestRate" xlink:to="label_hgbl_EmployeeAdvanceInterestRate" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EmployeeAdvanceInterestRate" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EmployeeAdvanceInterestRate" xml:lang="en-US" id="documentation_hgbl_EmployeeAdvanceInterestRate_en-US">Interest rate on the employee advance.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AcquiredLeaseReceivablesDescription" xlink:label="AcquiredLeaseReceivablesDescription" xlink:title="AcquiredLeaseReceivablesDescription"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AcquiredLeaseReceivablesDescription" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AcquiredLeaseReceivablesDescription" xml:lang="en-US" id="verboseLabel_hgbl_AcquiredLeaseReceivablesDescription_en-US">Acquired Lease Receivables Description</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AcquiredLeaseReceivablesDescription" xlink:to="label_hgbl_AcquiredLeaseReceivablesDescription" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AcquiredLeaseReceivablesDescription" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AcquiredLeaseReceivablesDescription" xml:lang="en-US" id="documentation_hgbl_AcquiredLeaseReceivablesDescription_en-US">This element represents a narrative description of the collection of monthly lease receivable on an ongoing basis which is $12 per month beginning in April 2011.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FinancingReceivableRecordedInvestmentPastDue" xlink:label="FinancingReceivableRecordedInvestmentPastDue" xlink:title="FinancingReceivableRecordedInvestmentPastDue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FinancingReceivableRecordedInvestmentPastDue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FinancingReceivableRecordedInvestmentPastDue" xml:lang="en-US" id="verboseLabel_us-gaap_FinancingReceivableRecordedInvestmentPastDue_en-US">Non-Interest Bearing Financing Receivables That Are Past Due</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FinancingReceivableRecordedInvestmentPastDue" xlink:to="label_us-gaap_FinancingReceivableRecordedInvestmentPastDue" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferred1" xlink:label="BusinessCombinationConsiderationTransferred1" xlink:title="BusinessCombinationConsiderationTransferred1"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationConsiderationTransferred1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_BusinessCombinationConsiderationTransferred1" xml:lang="en-US" id="terseLabel_us-gaap_BusinessCombinationConsiderationTransferred1_en-US">Business Acquisition, Cost of acquired entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationConsiderationTransferred1" xlink:to="label_us-gaap_BusinessCombinationConsiderationTransferred1" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" xlink:label="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" xlink:title="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" xml:lang="en-US" id="terseLabel_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_en-US">Business Acquisition, Intangible Assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" xlink:to="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_FiniteLivedIntangibleAssetsAmortizationPeriod" xlink:label="FiniteLivedIntangibleAssetsAmortizationPeriod" xlink:title="FiniteLivedIntangibleAssetsAmortizationPeriod"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_FiniteLivedIntangibleAssetsAmortizationPeriod" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_FiniteLivedIntangibleAssetsAmortizationPeriod" xml:lang="en-US" id="verboseLabel_hgbl_FiniteLivedIntangibleAssetsAmortizationPeriod_en-US">Finite Lived Intangible Assets Amortization Period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsAmortizationPeriod" xlink:to="label_hgbl_FiniteLivedIntangibleAssetsAmortizationPeriod" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_FiniteLivedIntangibleAssetsAmortizationPeriod" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_FiniteLivedIntangibleAssetsAmortizationPeriod" xml:lang="en-US" id="documentation_hgbl_FiniteLivedIntangibleAssetsAmortizationPeriod_en-US">A description of the total amortization period of a major finite-lived intangible asset class.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireNotesReceivable" xlink:label="PaymentsToAcquireNotesReceivable" xlink:title="PaymentsToAcquireNotesReceivable"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireNotesReceivable" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PaymentsToAcquireNotesReceivable" xml:lang="en-US" id="verboseLabel_us-gaap_PaymentsToAcquireNotesReceivable_en-US">Payments to Acquire Notes Receivable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsToAcquireNotesReceivable" xlink:to="label_us-gaap_PaymentsToAcquireNotesReceivable" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProvisionForLoanLeaseAndOtherLosses" xlink:label="ProvisionForLoanLeaseAndOtherLosses" xlink:title="ProvisionForLoanLeaseAndOtherLosses"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProvisionForLoanLeaseAndOtherLosses" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ProvisionForLoanLeaseAndOtherLosses" xml:lang="en-US" id="verboseLabel_us-gaap_ProvisionForLoanLeaseAndOtherLosses_en-US">Provision for Loan, Lease, and Other Losses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionForLoanLeaseAndOtherLosses" xlink:to="label_us-gaap_ProvisionForLoanLeaseAndOtherLosses" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus" xlink:label="FinancingReceivableRecordedInvestmentNonaccrualStatus" xlink:title="FinancingReceivableRecordedInvestmentNonaccrualStatus"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus" xml:lang="en-US" id="verboseLabel_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_en-US">Financing Receivable, Recorded Investment, Nonaccrual Status</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FinancingReceivableRecordedInvestmentNonaccrualStatus" xlink:to="label_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="StatementScenarioAxis" xlink:title="StatementScenarioAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementScenarioAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementScenarioAxis" xml:lang="en-US" id="label_us-gaap_StatementScenarioAxis_en-US">Scenario [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementScenarioAxis" xlink:to="label_us-gaap_StatementScenarioAxis" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="ScenarioUnspecifiedDomain" xlink:title="ScenarioUnspecifiedDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScenarioUnspecifiedDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScenarioUnspecifiedDomain" xml:lang="en-US" id="label_us-gaap_ScenarioUnspecifiedDomain_en-US">Scenario, Unspecified [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScenarioUnspecifiedDomain" xlink:to="label_us-gaap_ScenarioUnspecifiedDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_EachAnniversaryOfAmendmentDateMember" xlink:label="EachAnniversaryOfAmendmentDateMember" xlink:title="EachAnniversaryOfAmendmentDateMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EachAnniversaryOfAmendmentDateMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_EachAnniversaryOfAmendmentDateMember" xml:lang="en-US" id="label_hgbl_EachAnniversaryOfAmendmentDateMember_en-US">Each Anniversary Of Amendment Date [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EachAnniversaryOfAmendmentDateMember" xlink:to="label_hgbl_EachAnniversaryOfAmendmentDateMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EachAnniversaryOfAmendmentDateMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EachAnniversaryOfAmendmentDateMember" xml:lang="en-US" id="documentation_hgbl_EachAnniversaryOfAmendmentDateMember_en-US">Each Anniversary Of Amendment Date [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_OptionExpenseMember" xlink:label="OptionExpenseMember" xlink:title="OptionExpenseMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OptionExpenseMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OptionExpenseMember" xml:lang="en-US" id="label_hgbl_OptionExpenseMember_en-US">Option Expense [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OptionExpenseMember" xlink:to="label_hgbl_OptionExpenseMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OptionExpenseMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OptionExpenseMember" xml:lang="en-US" id="documentation_hgbl_OptionExpenseMember_en-US">Option Expense</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityDescription" xlink:label="LineOfCreditFacilityDescription" xlink:title="LineOfCreditFacilityDescription"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LineOfCreditFacilityDescription" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_LineOfCreditFacilityDescription" xml:lang="en-US" id="verboseLabel_us-gaap_LineOfCreditFacilityDescription_en-US">Line of Credit Facility, Description</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineOfCreditFacilityDescription" xlink:to="label_us-gaap_LineOfCreditFacilityDescription" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="LineOfCreditFacilityMaximumBorrowingCapacity" xlink:title="LineOfCreditFacilityMaximumBorrowingCapacity"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xml:lang="en-US" id="verboseLabel_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_en-US">Line of Credit Facility, Maximum Borrowing Capacity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineOfCreditFacilityMaximumBorrowingCapacity" xlink:to="label_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_LineOfCreditFacilityCollateralAssets" xlink:label="LineOfCreditFacilityCollateralAssets" xlink:title="LineOfCreditFacilityCollateralAssets"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LineOfCreditFacilityCollateralAssets" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_LineOfCreditFacilityCollateralAssets" xml:lang="en-US" id="verboseLabel_hgbl_LineOfCreditFacilityCollateralAssets_en-US">Line of Credit Facility, Collateral Assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineOfCreditFacilityCollateralAssets" xlink:to="label_hgbl_LineOfCreditFacilityCollateralAssets" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LineOfCreditFacilityCollateralAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_LineOfCreditFacilityCollateralAssets" xml:lang="en-US" id="documentation_hgbl_LineOfCreditFacilityCollateralAssets_en-US">The value of the eligible assets that serve as collateral for the advances under the line of credit that are outstanding at the balance sheet date.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_UnusedLineFeeDescription" xlink:label="UnusedLineFeeDescription" xlink:title="UnusedLineFeeDescription"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_UnusedLineFeeDescription" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_UnusedLineFeeDescription" xml:lang="en-US" id="verboseLabel_hgbl_UnusedLineFeeDescription_en-US">Unused Line Fee, Description</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="UnusedLineFeeDescription" xlink:to="label_hgbl_UnusedLineFeeDescription" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_UnusedLineFeeDescription" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_UnusedLineFeeDescription" xml:lang="en-US" id="documentation_hgbl_UnusedLineFeeDescription_en-US">Description of the calculation of the unused line fee.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:label="LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:title="LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xml:lang="en-US" id="verboseLabel_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_en-US">Line of Credit Facility, Unused Capacity, Commitment Fee Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:to="label_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentFee" xlink:label="DebtInstrumentFee" xlink:title="DebtInstrumentFee"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentFee" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DebtInstrumentFee" xml:lang="en-US" id="verboseLabel_us-gaap_DebtInstrumentFee_en-US">Line of Credit, Annual Facility Fee</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentFee" xlink:to="label_us-gaap_DebtInstrumentFee" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_LineOfCreditOneTimeFacilityFeePayable" xlink:label="LineOfCreditOneTimeFacilityFeePayable" xlink:title="LineOfCreditOneTimeFacilityFeePayable"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LineOfCreditOneTimeFacilityFeePayable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_LineOfCreditOneTimeFacilityFeePayable" xml:lang="en-US" id="label_hgbl_LineOfCreditOneTimeFacilityFeePayable_en-US">Line Of Credit One Time Facility Fee Payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineOfCreditOneTimeFacilityFeePayable" xlink:to="label_hgbl_LineOfCreditOneTimeFacilityFeePayable" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LineOfCreditOneTimeFacilityFeePayable" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_LineOfCreditOneTimeFacilityFeePayable" xml:lang="en-US" id="documentation_hgbl_LineOfCreditOneTimeFacilityFeePayable_en-US">The carrying amount of the fee payable as a one-time fee under the credit facility.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionRate" xlink:label="RelatedPartyTransactionRate" xlink:title="RelatedPartyTransactionRate"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionRate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_RelatedPartyTransactionRate" xml:lang="en-US" id="terseLabel_us-gaap_RelatedPartyTransactionRate_en-US">Related Party Debt Interest Rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyTransactionRate" xlink:to="label_us-gaap_RelatedPartyTransactionRate" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AccruedInterestPayableRelatedParty" xlink:label="AccruedInterestPayableRelatedParty" xlink:title="AccruedInterestPayableRelatedParty"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AccruedInterestPayableRelatedParty" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AccruedInterestPayableRelatedParty" xml:lang="en-US" id="verboseLabel_hgbl_AccruedInterestPayableRelatedParty_en-US">Related Party Accrued Interest</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccruedInterestPayableRelatedParty" xlink:to="label_hgbl_AccruedInterestPayableRelatedParty" use="optional" order="11" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AccruedInterestPayableRelatedParty" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AccruedInterestPayableRelatedParty" xml:lang="en-US" id="documentation_hgbl_AccruedInterestPayableRelatedParty_en-US">Accrued interest payable to a related party</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementGeographicalAxis" xlink:label="StatementGeographicalAxis" xlink:title="StatementGeographicalAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementGeographicalAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementGeographicalAxis" xml:lang="en-US" id="label_us-gaap_StatementGeographicalAxis_en-US">Geographical [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementGeographicalAxis" xlink:to="label_us-gaap_StatementGeographicalAxis" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentGeographicalDomain" xlink:label="SegmentGeographicalDomain" xlink:title="SegmentGeographicalDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SegmentGeographicalDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SegmentGeographicalDomain" xml:lang="en-US" id="label_us-gaap_SegmentGeographicalDomain_en-US">Segment, Geographical [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SegmentGeographicalDomain" xlink:to="label_us-gaap_SegmentGeographicalDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_NewYorkOfficeMember" xlink:label="NewYorkOfficeMember" xlink:title="NewYorkOfficeMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NewYorkOfficeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_NewYorkOfficeMember" xml:lang="en-US" id="label_hgbl_NewYorkOfficeMember_en-US">New York Office [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NewYorkOfficeMember" xlink:to="label_hgbl_NewYorkOfficeMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NewYorkOfficeMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_NewYorkOfficeMember" xml:lang="en-US" id="documentation_hgbl_NewYorkOfficeMember_en-US">New York Office [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_CaliforniaOfficeOneMember" xlink:label="CaliforniaOfficeOneMember" xlink:title="CaliforniaOfficeOneMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CaliforniaOfficeOneMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CaliforniaOfficeOneMember" xml:lang="en-US" id="label_hgbl_CaliforniaOfficeOneMember_en-US">California Office One [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CaliforniaOfficeOneMember" xlink:to="label_hgbl_CaliforniaOfficeOneMember" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CaliforniaOfficeOneMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CaliforniaOfficeOneMember" xml:lang="en-US" id="documentation_hgbl_CaliforniaOfficeOneMember_en-US">California Office One [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_CaliforniaOfficeTwoMember" xlink:label="CaliforniaOfficeTwoMember" xlink:title="CaliforniaOfficeTwoMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CaliforniaOfficeTwoMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CaliforniaOfficeTwoMember" xml:lang="en-US" id="label_hgbl_CaliforniaOfficeTwoMember_en-US">California Office Two [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CaliforniaOfficeTwoMember" xlink:to="label_hgbl_CaliforniaOfficeTwoMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CaliforniaOfficeTwoMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CaliforniaOfficeTwoMember" xml:lang="en-US" id="documentation_hgbl_CaliforniaOfficeTwoMember_en-US">California Office Two [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_CaliforniaOfficeThreeMember" xlink:label="CaliforniaOfficeThreeMember" xlink:title="CaliforniaOfficeThreeMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CaliforniaOfficeThreeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CaliforniaOfficeThreeMember" xml:lang="en-US" id="label_hgbl_CaliforniaOfficeThreeMember_en-US">California Office Three [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CaliforniaOfficeThreeMember" xlink:to="label_hgbl_CaliforniaOfficeThreeMember" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CaliforniaOfficeThreeMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CaliforniaOfficeThreeMember" xml:lang="en-US" id="documentation_hgbl_CaliforniaOfficeThreeMember_en-US">California Office Three [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LeaseExpirationDate1" xlink:label="LeaseExpirationDate1" xlink:title="LeaseExpirationDate1"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LeaseExpirationDate1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_LeaseExpirationDate1" xml:lang="en-US" id="verboseLabel_us-gaap_LeaseExpirationDate1_en-US">Lease Expiration Date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LeaseExpirationDate1" xlink:to="label_us-gaap_LeaseExpirationDate1" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AssetAcquisitionContingentConsideration" xlink:label="AssetAcquisitionContingentConsideration" xlink:title="AssetAcquisitionContingentConsideration"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetAcquisitionContingentConsideration" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AssetAcquisitionContingentConsideration" xml:lang="en-US" id="verboseLabel_hgbl_AssetAcquisitionContingentConsideration_en-US">Asset Acquisition, Contingent Consideration</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetAcquisitionContingentConsideration" xlink:to="label_hgbl_AssetAcquisitionContingentConsideration" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetAcquisitionContingentConsideration" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetAcquisitionContingentConsideration" xml:lang="en-US" id="documentation_hgbl_AssetAcquisitionContingentConsideration_en-US">Description of the calculation of the amount of contingent consideration that will be paid following receipt of proceeds.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherIndefiniteLivedIntangibleAssets" xlink:label="OtherIndefiniteLivedIntangibleAssets" xlink:title="OtherIndefiniteLivedIntangibleAssets"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherIndefiniteLivedIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OtherIndefiniteLivedIntangibleAssets" xml:lang="en-US" id="verboseLabel_us-gaap_OtherIndefiniteLivedIntangibleAssets_en-US">Consideration provided to the third party</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherIndefiniteLivedIntangibleAssets" xlink:to="label_us-gaap_OtherIndefiniteLivedIntangibleAssets" use="optional" order="2" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OperatingLossCarryforwardsExpirationPeriodTypeAxis" xml:lang="en-US" id="label_hgbl_OperatingLossCarryforwardsExpirationPeriodTypeAxis_en-US">Operating Loss Carryforwards Expiration Period Type [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:to="label_hgbl_OperatingLossCarryforwardsExpirationPeriodTypeAxis" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OperatingLossCarryforwardsExpirationPeriodTypeAxis" xml:lang="en-US" id="documentation_hgbl_OperatingLossCarryforwardsExpirationPeriodTypeAxis_en-US">Operating Loss Carryforwards Expiration Period Type [Axis]</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OperatingLossCarryforwardsExpirationPeriodTypeDomain" xml:lang="en-US" id="label_hgbl_OperatingLossCarryforwardsExpirationPeriodTypeDomain_en-US">Operating Loss Carryforwards Expiration Period Type [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:to="label_hgbl_OperatingLossCarryforwardsExpirationPeriodTypeDomain" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OperatingLossCarryforwardsExpirationPeriodTypeDomain" xml:lang="en-US" id="documentation_hgbl_OperatingLossCarryforwardsExpirationPeriodTypeDomain_en-US">Operating Loss Carryforwards Expiration Period Type [Domain]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_OperatingLossCarryforwardsPerAnnumUntil2008Member" xlink:label="OperatingLossCarryforwardsPerAnnumUntil2008Member" xlink:title="OperatingLossCarryforwardsPerAnnumUntil2008Member"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLossCarryforwardsPerAnnumUntil2008Member" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_OperatingLossCarryforwardsPerAnnumUntil2008Member" xml:lang="en-US" id="verboseLabel_hgbl_OperatingLossCarryforwardsPerAnnumUntil2008Member_en-US">Operating Loss Carryforwards Per Annum Until 2008 [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLossCarryforwardsPerAnnumUntil2008Member" xlink:to="label_hgbl_OperatingLossCarryforwardsPerAnnumUntil2008Member" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLossCarryforwardsPerAnnumUntil2008Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OperatingLossCarryforwardsPerAnnumUntil2008Member" xml:lang="en-US" id="documentation_hgbl_OperatingLossCarryforwardsPerAnnumUntil2008Member_en-US">Operating Loss Carryforwards Per Annum Until 2008 [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_OperatingLossCarryforwardsPerYearAfter2008Member" xlink:label="OperatingLossCarryforwardsPerYearAfter2008Member" xlink:title="OperatingLossCarryforwardsPerYearAfter2008Member"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLossCarryforwardsPerYearAfter2008Member" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_OperatingLossCarryforwardsPerYearAfter2008Member" xml:lang="en-US" id="verboseLabel_hgbl_OperatingLossCarryforwardsPerYearAfter2008Member_en-US">Operating Loss Carryforwards Per Year After 2008 [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLossCarryforwardsPerYearAfter2008Member" xlink:to="label_hgbl_OperatingLossCarryforwardsPerYearAfter2008Member" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLossCarryforwardsPerYearAfter2008Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OperatingLossCarryforwardsPerYearAfter2008Member" xml:lang="en-US" id="documentation_hgbl_OperatingLossCarryforwardsPerYearAfter2008Member_en-US">Operating Loss Carryforwards Per Year After 2008 [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxAuthorityAxis" xlink:label="IncomeTaxAuthorityAxis" xlink:title="IncomeTaxAuthorityAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxAuthorityAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxAuthorityAxis" xml:lang="en-US" id="label_us-gaap_IncomeTaxAuthorityAxis_en-US">Income Tax Authority [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxAuthorityAxis" xlink:to="label_us-gaap_IncomeTaxAuthorityAxis" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxAuthorityDomain" xlink:label="IncomeTaxAuthorityDomain" xlink:title="IncomeTaxAuthorityDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxAuthorityDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxAuthorityDomain" xml:lang="en-US" id="label_us-gaap_IncomeTaxAuthorityDomain_en-US">Income Tax Authority [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxAuthorityDomain" xlink:to="label_us-gaap_IncomeTaxAuthorityDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ChangeInOwnershipMember" xlink:label="ChangeInOwnershipMember" xlink:title="ChangeInOwnershipMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ChangeInOwnershipMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ChangeInOwnershipMember" xml:lang="en-US" id="verboseLabel_hgbl_ChangeInOwnershipMember_en-US">Change in Ownership [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ChangeInOwnershipMember" xlink:to="label_hgbl_ChangeInOwnershipMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ChangeInOwnershipMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ChangeInOwnershipMember" xml:lang="en-US" id="documentation_hgbl_ChangeInOwnershipMember_en-US">Change in Ownership [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DomesticCountryMember" xlink:label="DomesticCountryMember" xlink:title="DomesticCountryMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DomesticCountryMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DomesticCountryMember" xml:lang="en-US" id="label_us-gaap_DomesticCountryMember_en-US">Domestic Tax Authority [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DomesticCountryMember" xlink:to="label_us-gaap_DomesticCountryMember" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_UnrestrictedMember" xlink:label="UnrestrictedMember" xlink:title="UnrestrictedMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_UnrestrictedMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_UnrestrictedMember" xml:lang="en-US" id="label_hgbl_UnrestrictedMember_en-US">Unrestricted [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="UnrestrictedMember" xlink:to="label_hgbl_UnrestrictedMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_UnrestrictedMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_UnrestrictedMember" xml:lang="en-US" id="documentation_hgbl_UnrestrictedMember_en-US">Unrestricted [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_RestrictedMember" xlink:label="RestrictedMember" xlink:title="RestrictedMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RestrictedMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_RestrictedMember" xml:lang="en-US" id="label_hgbl_RestrictedMember_en-US">Restricted [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RestrictedMember" xlink:to="label_hgbl_RestrictedMember" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RestrictedMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_RestrictedMember" xml:lang="en-US" id="documentation_hgbl_RestrictedMember_en-US">Restricted [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_IncomeTaxExpenseBenefit" xml:lang="en-US" id="terseLabel_us-gaap_IncomeTaxExpenseBenefit_en-US">Income Tax Expense (Benefit)</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_CurrentIncomeTaxRecovery" xlink:label="CurrentIncomeTaxRecovery" xlink:title="CurrentIncomeTaxRecovery"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CurrentIncomeTaxRecovery" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_CurrentIncomeTaxRecovery" xml:lang="en-US" id="verboseLabel_hgbl_CurrentIncomeTaxRecovery_en-US">Current Income Tax Recovery</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CurrentIncomeTaxRecovery" xlink:to="label_hgbl_CurrentIncomeTaxRecovery" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CurrentIncomeTaxRecovery" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CurrentIncomeTaxRecovery" xml:lang="en-US" id="documentation_hgbl_CurrentIncomeTaxRecovery_en-US">Current Income Tax Recovery</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:label="CurrentIncomeTaxExpenseBenefit" xlink:title="CurrentIncomeTaxExpenseBenefit"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_CurrentIncomeTaxExpenseBenefit" xml:lang="en-US" id="negatedLabel_us-gaap_CurrentIncomeTaxExpenseBenefit_en-US">Current Income Tax Expense (Benefit)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CurrentIncomeTaxExpenseBenefit" xlink:to="label_us-gaap_CurrentIncomeTaxExpenseBenefit" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="DeferredIncomeTaxExpenseBenefit" xlink:title="DeferredIncomeTaxExpenseBenefit"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_DeferredIncomeTaxExpenseBenefit" xml:lang="en-US" id="negatedLabel_us-gaap_DeferredIncomeTaxExpenseBenefit_en-US">Deferred Income Tax Expense (Benefit)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredIncomeTaxExpenseBenefit" xlink:to="label_us-gaap_DeferredIncomeTaxExpenseBenefit" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="DeferredTaxAssetsNet" xlink:title="DeferredTaxAssetsNet"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsNet" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DeferredTaxAssetsNet" xml:lang="en-US" id="terseLabel_us-gaap_DeferredTaxAssetsNet_en-US">Deferred Tax Assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsNet" xlink:to="label_us-gaap_DeferredTaxAssetsNet" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxLiabilities" xlink:label="DeferredTaxLiabilities" xlink:title="DeferredTaxLiabilities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxLiabilities" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_DeferredTaxLiabilities" xml:lang="en-US" id="negatedLabel_us-gaap_DeferredTaxLiabilities_en-US">Deferred Tax Liabilities, Net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxLiabilities" xlink:to="label_us-gaap_DeferredTaxLiabilities" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLossCarryforwards" xlink:label="OperatingLossCarryforwards" xlink:title="OperatingLossCarryforwards"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLossCarryforwards" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OperatingLossCarryforwards" xml:lang="en-US" id="verboseLabel_us-gaap_OperatingLossCarryforwards_en-US">Operating loss carryforwards</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLossCarryforwards" xlink:to="label_us-gaap_OperatingLossCarryforwards" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLossCarryforwardsExpirationDate" xlink:label="OperatingLossCarryforwardsExpirationDate" xlink:title="OperatingLossCarryforwardsExpirationDate"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLossCarryforwardsExpirationDate" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OperatingLossCarryforwardsExpirationDate" xml:lang="en-US" id="verboseLabel_us-gaap_OperatingLossCarryforwardsExpirationDate_en-US">Operating Loss Carryforwards, Expiration Date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLossCarryforwardsExpirationDate" xlink:to="label_us-gaap_OperatingLossCarryforwardsExpirationDate" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_OperatingLossCarryforwardsExpiration" xlink:label="OperatingLossCarryforwardsExpiration" xlink:title="OperatingLossCarryforwardsExpiration"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLossCarryforwardsExpiration" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_OperatingLossCarryforwardsExpiration" xml:lang="en-US" id="terseLabel_hgbl_OperatingLossCarryforwardsExpiration_en-US">Operating Loss Carryforwards, Expiration Date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLossCarryforwardsExpiration" xlink:to="label_hgbl_OperatingLossCarryforwardsExpiration" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLossCarryforwardsExpiration" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OperatingLossCarryforwardsExpiration" xml:lang="en-US" id="documentation_hgbl_OperatingLossCarryforwardsExpiration_en-US">Operating Loss Carryforwards, Expiration Date</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLossCarryforwardsLimitationsOnUse" xlink:label="OperatingLossCarryforwardsLimitationsOnUse" xlink:title="OperatingLossCarryforwardsLimitationsOnUse"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLossCarryforwardsLimitationsOnUse" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OperatingLossCarryforwardsLimitationsOnUse" xml:lang="en-US" id="verboseLabel_us-gaap_OperatingLossCarryforwardsLimitationsOnUse_en-US">Operating Loss Carryforwards, Limitations on Use</link:label>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_OperatingLossCarryforwardsForOwnershipChange" xlink:label="OperatingLossCarryforwardsForOwnershipChange" xlink:title="OperatingLossCarryforwardsForOwnershipChange"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLossCarryforwardsForOwnershipChange" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_OperatingLossCarryforwardsForOwnershipChange" xml:lang="en-US" id="verboseLabel_hgbl_OperatingLossCarryforwardsForOwnershipChange_en-US">Operating Loss Carryforwards For Ownership Change</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLossCarryforwardsForOwnershipChange" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OperatingLossCarryforwardsForOwnershipChange" xml:lang="en-US" id="documentation_hgbl_OperatingLossCarryforwardsForOwnershipChange_en-US">A description of the change in ownership percentage on the use of all operating loss carryforwards available to reduce future taxable income.</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_ReductionInDeferredTaxAssets" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ReductionInDeferredTaxAssets" xml:lang="en-US" id="verboseLabel_hgbl_ReductionInDeferredTaxAssets_en-US">Reduction in Deferred Tax Assets</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_ReductionInDeferredTaxAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ReductionInDeferredTaxAssets" xml:lang="en-US" id="documentation_hgbl_ReductionInDeferredTaxAssets_en-US">The amount of cumulative reduction in deferred tax assets resulting from derecognizing uncertain tax positions, associated with prior years tax benefits.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance" xlink:label="DeferredTaxAssetsValuationAllowance" xlink:title="DeferredTaxAssetsValuationAllowance"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsValuationAllowance" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DeferredTaxAssetsValuationAllowance" xml:lang="en-US" id="verboseLabel_us-gaap_DeferredTaxAssetsValuationAllowance_en-US">Deferred Tax Assets, Valuation Allowance</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsValuationAllowance" xlink:to="label_us-gaap_DeferredTaxAssetsValuationAllowance" use="optional" order="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_UnrecognizedTaxBenefits" xlink:label="UnrecognizedTaxBenefits" xlink:title="UnrecognizedTaxBenefits"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_UnrecognizedTaxBenefits" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_UnrecognizedTaxBenefits" xml:lang="en-US" id="verboseLabel_us-gaap_UnrecognizedTaxBenefits_en-US">Unrecognized Tax Benefits</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="UnrecognizedTaxBenefits" xlink:to="label_us-gaap_UnrecognizedTaxBenefits" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_CoChiefExecutiveOfficersMember" xlink:label="CoChiefExecutiveOfficersMember" xlink:title="CoChiefExecutiveOfficersMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CoChiefExecutiveOfficersMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CoChiefExecutiveOfficersMember" xml:lang="en-US" id="label_hgbl_CoChiefExecutiveOfficersMember_en-US">Co Chief Executive Officers [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CoChiefExecutiveOfficersMember" xlink:to="label_hgbl_CoChiefExecutiveOfficersMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CoChiefExecutiveOfficersMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CoChiefExecutiveOfficersMember" xml:lang="en-US" id="documentation_hgbl_CoChiefExecutiveOfficersMember_en-US">Co Chief Executive Officers [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CounselLoanMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_CounselLoanMember" xml:lang="en-US" id="verboseLabel_hgbl_CounselLoanMember_en-US">Counsel Loan [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DueFromRelatedPartiesCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DueFromRelatedPartiesCurrent" xml:lang="en-US" id="terseLabel_us-gaap_DueFromRelatedPartiesCurrent_en-US">Due from Related Parties, Current</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionDescriptionOfTransaction" xlink:label="RelatedPartyTransactionDescriptionOfTransaction" xlink:title="RelatedPartyTransactionDescriptionOfTransaction"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionDescriptionOfTransaction" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_RelatedPartyTransactionDescriptionOfTransaction" xml:lang="en-US" id="verboseLabel_us-gaap_RelatedPartyTransactionDescriptionOfTransaction_en-US">Related Party Transaction, Description of Transaction</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyTransactionDescriptionOfTransaction" xlink:to="label_us-gaap_RelatedPartyTransactionDescriptionOfTransaction" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DueToRelatedPartiesCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DueToRelatedPartiesCurrent" xml:lang="en-US" id="terseLabel_us-gaap_DueToRelatedPartiesCurrent_en-US">Debt Payable to Related Parties</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentInterestRateTerms" xlink:label="DebtInstrumentInterestRateTerms" xlink:title="DebtInstrumentInterestRateTerms"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentInterestRateTerms" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DebtInstrumentInterestRateTerms" xml:lang="en-US" id="verboseLabel_us-gaap_DebtInstrumentInterestRateTerms_en-US">Interest rate, unpaid balances</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentInterestRateTerms" xlink:to="label_us-gaap_DebtInstrumentInterestRateTerms" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_CommonStockSharesIssuedForEachCoCeo" xlink:label="CommonStockSharesIssuedForEachCoCeo" xlink:title="CommonStockSharesIssuedForEachCoCeo"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CommonStockSharesIssuedForEachCoCeo" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_CommonStockSharesIssuedForEachCoCeo" xml:lang="en-US" id="verboseLabel_hgbl_CommonStockSharesIssuedForEachCoCeo_en-US">Common Stock Shares Issued for Each Co-CEO</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockSharesIssuedForEachCoCeo" xlink:to="label_hgbl_CommonStockSharesIssuedForEachCoCeo" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CommonStockSharesIssuedForEachCoCeo" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CommonStockSharesIssuedForEachCoCeo" xml:lang="en-US" id="documentation_hgbl_CommonStockSharesIssuedForEachCoCeo_en-US">The number of shares issued to each Co-CEO during the period in exchange for intellectual property licensing agreement.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_CommonStockFairValuePerShare" xlink:label="CommonStockFairValuePerShare" xlink:title="CommonStockFairValuePerShare"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CommonStockFairValuePerShare" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_CommonStockFairValuePerShare" xml:lang="en-US" id="verboseLabel_hgbl_CommonStockFairValuePerShare_en-US">Common Stock Fair Value Per Share</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockFairValuePerShare" xlink:to="label_hgbl_CommonStockFairValuePerShare" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CommonStockFairValuePerShare" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CommonStockFairValuePerShare" xml:lang="en-US" id="documentation_hgbl_CommonStockFairValuePerShare_en-US">The common stock fair value per share as of the transaction date.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_SharesValuedAt" xlink:label="SharesValuedAt" xlink:title="SharesValuedAt"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_SharesValuedAt" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_SharesValuedAt" xml:lang="en-US" id="verboseLabel_hgbl_SharesValuedAt_en-US">Common shares valued at</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharesValuedAt" xlink:to="label_hgbl_SharesValuedAt" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_SharesValuedAt" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_SharesValuedAt" xml:lang="en-US" id="documentation_hgbl_SharesValuedAt_en-US">Value of total 800,000 shares acquired and subsequently returned by Co-CEOs.</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensation" xlink:role="http://www.xbrl.org/2003/role/definitionGuidance" xlink:title="label_us-gaap_ShareBasedCompensation" xml:lang="en-US" id="definitionGuidance_us-gaap_ShareBasedCompensation_en-US">Stock Based Compensation Including Value of Licensing Agreements</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RevenueIntellectualPropertyLicense" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_RevenueIntellectualPropertyLicense" xml:lang="en-US" id="terseLabel_hgbl_RevenueIntellectualPropertyLicense_en-US">Intellectual property licensing revenue</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_TerminationOfLeaseAgreements" xlink:label="TerminationOfLeaseAgreements" xlink:title="TerminationOfLeaseAgreements"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TerminationOfLeaseAgreements" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_TerminationOfLeaseAgreements" xml:lang="en-US" id="verboseLabel_hgbl_TerminationOfLeaseAgreements_en-US">Termination of lease agreements</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TerminationOfLeaseAgreements" xlink:to="label_hgbl_TerminationOfLeaseAgreements" use="optional" order="12" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TerminationOfLeaseAgreements" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_TerminationOfLeaseAgreements" xml:lang="en-US" id="documentation_hgbl_TerminationOfLeaseAgreements_en-US">In connection with the departure of the Co-CEOs, these lease agreements were terminated, without penalty, effective June 30, 2013.</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IntellectualPropertyRevenue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_IntellectualPropertyRevenue" xml:lang="en-US" id="verboseLabel_hgbl_IntellectualPropertyRevenue_en-US">Intellectual property licensing</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="AwardTypeAxis" xlink:title="AwardTypeAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AwardTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AwardTypeAxis" xml:lang="en-US" id="label_us-gaap_AwardTypeAxis_en-US">Award Type [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AwardTypeAxis" xlink:to="label_us-gaap_AwardTypeAxis" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_en-US">Award Type [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_EmployeeAndDirectorOptionExerciseMember" xlink:label="EmployeeAndDirectorOptionExerciseMember" xlink:title="EmployeeAndDirectorOptionExerciseMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EmployeeAndDirectorOptionExerciseMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_EmployeeAndDirectorOptionExerciseMember" xml:lang="en-US" id="label_hgbl_EmployeeAndDirectorOptionExerciseMember_en-US">Employee and Director Option Exercise [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EmployeeAndDirectorOptionExerciseMember" xlink:to="label_hgbl_EmployeeAndDirectorOptionExerciseMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EmployeeAndDirectorOptionExerciseMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EmployeeAndDirectorOptionExerciseMember" xml:lang="en-US" id="documentation_hgbl_EmployeeAndDirectorOptionExerciseMember_en-US">Employee and Director Option Exercise</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_EquityPartnersStockOptionPlanMember" xlink:label="EquityPartnersStockOptionPlanMember" xlink:title="EquityPartnersStockOptionPlanMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityPartnersStockOptionPlanMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_EquityPartnersStockOptionPlanMember" xml:lang="en-US" id="label_hgbl_EquityPartnersStockOptionPlanMember_en-US">Equity Partners Stock Option Plan [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityPartnersStockOptionPlanMember" xlink:to="label_hgbl_EquityPartnersStockOptionPlanMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityPartnersStockOptionPlanMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EquityPartnersStockOptionPlanMember" xml:lang="en-US" id="documentation_hgbl_EquityPartnersStockOptionPlanMember_en-US">Equity Partners Stock Option Plan</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_HeritageGlobalPartnersOptionsIssuedMember" xlink:label="HeritageGlobalPartnersOptionsIssuedMember" xlink:title="HeritageGlobalPartnersOptionsIssuedMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_HeritageGlobalPartnersOptionsIssuedMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_HeritageGlobalPartnersOptionsIssuedMember" xml:lang="en-US" id="label_hgbl_HeritageGlobalPartnersOptionsIssuedMember_en-US">Heritage Global Partners Options Issued [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="HeritageGlobalPartnersOptionsIssuedMember" xlink:to="label_hgbl_HeritageGlobalPartnersOptionsIssuedMember" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_HeritageGlobalPartnersOptionsIssuedMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_HeritageGlobalPartnersOptionsIssuedMember" xml:lang="en-US" id="documentation_hgbl_HeritageGlobalPartnersOptionsIssuedMember_en-US">Heritage Global Partners Options Issued</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ClassNPreferredSharesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ClassNPreferredSharesMember" xml:lang="en-US" id="label_hgbl_ClassNPreferredSharesMember_en-US">Class N Preferred Shares [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockParOrStatedValuePerShare" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_CommonStockParOrStatedValuePerShare" xml:lang="en-US" id="terseLabel_us-gaap_CommonStockParOrStatedValuePerShare_en-US">Common Stock, Par or Stated Value Per Share</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockParOrStatedValuePerShare" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_PreferredStockParOrStatedValuePerShare" xml:lang="en-US" id="terseLabel_us-gaap_PreferredStockParOrStatedValuePerShare_en-US">Preferred Stock, Par or Stated Value Per Share</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockSharesAuthorized" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_CommonStockSharesAuthorized" xml:lang="en-US" id="terseLabel_us-gaap_CommonStockSharesAuthorized_en-US">Common Stock, Shares Authorized</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockSharesAuthorized" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_PreferredStockSharesAuthorized" xml:lang="en-US" id="terseLabel_us-gaap_PreferredStockSharesAuthorized_en-US">Preferred Stock, Shares Authorized</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CancellationOfSharesValueShares" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_CancellationOfSharesValueShares" xml:lang="en-US" id="verboseLabel_hgbl_CancellationOfSharesValueShares_en-US">Cancellation of shares (shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" xml:lang="en-US" id="terseLabel_hgbl_NetSharesIssuedDueToExerciseOfOptions_en-US">Net Shares Issued Due to Exercise of Options</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xml:lang="en-US" id="verboseLabel_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_en-US">Stock Issued During Period, Shares, Conversion of Convertible Securities</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockVotingRights" xlink:label="PreferredStockVotingRights" xlink:title="PreferredStockVotingRights"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockVotingRights" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PreferredStockVotingRights" xml:lang="en-US" id="verboseLabel_us-gaap_PreferredStockVotingRights_en-US">Preferred Stock, Voting Rights</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockVotingRights" xlink:to="label_us-gaap_PreferredStockVotingRights" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockDividendPaymentTerms" xlink:label="PreferredStockDividendPaymentTerms" xlink:title="PreferredStockDividendPaymentTerms"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockDividendPaymentTerms" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PreferredStockDividendPaymentTerms" xml:lang="en-US" id="verboseLabel_us-gaap_PreferredStockDividendPaymentTerms_en-US">Preferred Stock, Dividend Payment Terms</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockDividendPaymentTerms" xlink:to="label_us-gaap_PreferredStockDividendPaymentTerms" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockLiquidationPreference" xlink:label="PreferredStockLiquidationPreference" xlink:title="PreferredStockLiquidationPreference"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockLiquidationPreference" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PreferredStockLiquidationPreference" xml:lang="en-US" id="verboseLabel_us-gaap_PreferredStockLiquidationPreference_en-US">Preferred Stock, Liquidation Preference Per Share</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockLiquidationPreference" xlink:to="label_us-gaap_PreferredStockLiquidationPreference" use="optional" order="12" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ConvertiblePreferredStockTermsOfConversion" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ConvertiblePreferredStockTermsOfConversion" xml:lang="en-US" id="terseLabel_us-gaap_ConvertiblePreferredStockTermsOfConversion_en-US">Convertible Preferred Stock, Terms of Conversion</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockCapitalSharesReservedForFutureIssuance" xlink:label="PreferredStockCapitalSharesReservedForFutureIssuance" xlink:title="PreferredStockCapitalSharesReservedForFutureIssuance"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockCapitalSharesReservedForFutureIssuance" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PreferredStockCapitalSharesReservedForFutureIssuance" xml:lang="en-US" id="verboseLabel_us-gaap_PreferredStockCapitalSharesReservedForFutureIssuance_en-US">Preferred Stock, Capital Shares Reserved for Future Issuance</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockCapitalSharesReservedForFutureIssuance" xlink:to="label_us-gaap_PreferredStockCapitalSharesReservedForFutureIssuance" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeAxis" xlink:label="RangeAxis" xlink:title="RangeAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RangeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RangeAxis" xml:lang="en-US" id="label_us-gaap_RangeAxis_en-US">Range [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RangeAxis" xlink:to="label_us-gaap_RangeAxis" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeMember" xlink:label="RangeMember" xlink:title="RangeMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RangeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RangeMember" xml:lang="en-US" id="label_us-gaap_RangeMember_en-US">Range [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RangeMember" xlink:to="label_us-gaap_RangeMember" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MaximumMember" xlink:label="MaximumMember" xlink:title="MaximumMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_MaximumMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_MaximumMember" xml:lang="en-US" id="label_us-gaap_MaximumMember_en-US">Maximum [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MaximumMember" xlink:to="label_us-gaap_MaximumMember" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinimumMember" xlink:label="MinimumMember" xlink:title="MinimumMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_MinimumMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_MinimumMember" xml:lang="en-US" id="label_us-gaap_MinimumMember_en-US">Minimum [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MinimumMember" xlink:to="label_us-gaap_MinimumMember" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_OfficersAndEmployeesMember" xlink:label="OfficersAndEmployeesMember" xlink:title="OfficersAndEmployeesMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OfficersAndEmployeesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OfficersAndEmployeesMember" xml:lang="en-US" id="label_hgbl_OfficersAndEmployeesMember_en-US">Officers and Employees [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OfficersAndEmployeesMember" xlink:to="label_hgbl_OfficersAndEmployeesMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OfficersAndEmployeesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OfficersAndEmployeesMember" xml:lang="en-US" id="documentation_hgbl_OfficersAndEmployeesMember_en-US">Officers and Employees [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_StockoptionandappreciationrightsplanOneNineNineFiveMember" xlink:label="StockoptionandappreciationrightsplanOneNineNineFiveMember" xlink:title="StockoptionandappreciationrightsplanOneNineNineFiveMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_StockoptionandappreciationrightsplanOneNineNineFiveMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_StockoptionandappreciationrightsplanOneNineNineFiveMember" xml:lang="en-US" id="verboseLabel_hgbl_StockoptionandappreciationrightsplanOneNineNineFiveMember_en-US">1995 Director Stock Option and Appreciation Rights Plan [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockoptionandappreciationrightsplanOneNineNineFiveMember" xlink:to="label_hgbl_StockoptionandappreciationrightsplanOneNineNineFiveMember" use="optional" order="12" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_StockoptionandappreciationrightsplanOneNineNineFiveMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_StockoptionandappreciationrightsplanOneNineNineFiveMember" xml:lang="en-US" id="documentation_hgbl_StockoptionandappreciationrightsplanOneNineNineFiveMember_en-US">1995 Director Stock Option and Appreciation Rights Plan</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" xlink:label="OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" xlink:title="OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" xml:lang="en-US" id="verboseLabel_hgbl_OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember_en-US">1995 Employee Stock Option and Appreciation Rights Plan [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" xlink:to="label_hgbl_OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" xml:lang="en-US" id="documentation_hgbl_OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember_en-US">1995 Employee Stock Option and Appreciation Rights Plan</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_RecruitmentStockOptionPlanOneNineNineSevenMember" xlink:label="RecruitmentStockOptionPlanOneNineNineSevenMember" xlink:title="RecruitmentStockOptionPlanOneNineNineSevenMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RecruitmentStockOptionPlanOneNineNineSevenMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_RecruitmentStockOptionPlanOneNineNineSevenMember" xml:lang="en-US" id="verboseLabel_hgbl_RecruitmentStockOptionPlanOneNineNineSevenMember_en-US">Recruitment Stock Option Plan 1997 [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RecruitmentStockOptionPlanOneNineNineSevenMember" xlink:to="label_hgbl_RecruitmentStockOptionPlanOneNineNineSevenMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RecruitmentStockOptionPlanOneNineNineSevenMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_RecruitmentStockOptionPlanOneNineNineSevenMember" xml:lang="en-US" id="documentation_hgbl_RecruitmentStockOptionPlanOneNineNineSevenMember_en-US">Recruitment Stock Option Plan 1997</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_OneNineNineSevenRecruitmentStockOptionPlanMember" xlink:label="OneNineNineSevenRecruitmentStockOptionPlanMember" xlink:title="OneNineNineSevenRecruitmentStockOptionPlanMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OneNineNineSevenRecruitmentStockOptionPlanMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_OneNineNineSevenRecruitmentStockOptionPlanMember" xml:lang="en-US" id="verboseLabel_hgbl_OneNineNineSevenRecruitmentStockOptionPlanMember_en-US">1997 Recruitment Stock Option Plan [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OneNineNineSevenRecruitmentStockOptionPlanMember" xlink:to="label_hgbl_OneNineNineSevenRecruitmentStockOptionPlanMember" use="optional" order="10" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OneNineNineSevenRecruitmentStockOptionPlanMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OneNineNineSevenRecruitmentStockOptionPlanMember" xml:lang="en-US" id="documentation_hgbl_OneNineNineSevenRecruitmentStockOptionPlanMember_en-US">1997 Recruitment Stock Option Plan</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" xlink:label="TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" xlink:title="TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" xml:lang="en-US" id="verboseLabel_hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember_en-US">2003 Stock Option and Appreciation Rights Plan [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" xlink:to="label_hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" xml:lang="en-US" id="documentation_hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember_en-US">2003 Stock Option and Appreciation Rights Plan</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember" xlink:label="TwoZeroOneZeroNonqualifiedStockOptionPlanMember" xlink:title="TwoZeroOneZeroNonqualifiedStockOptionPlanMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember" xml:lang="en-US" id="verboseLabel_hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember_en-US">2010 Non-Qualified Stock Option Plan [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TwoZeroOneZeroNonqualifiedStockOptionPlanMember" xlink:to="label_hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember" xml:lang="en-US" id="documentation_hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember_en-US">2010 Non-Qualified Stock Option Plan</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_OtherOptionsIssuedMember" xlink:label="OtherOptionsIssuedMember" xlink:title="OtherOptionsIssuedMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OtherOptionsIssuedMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OtherOptionsIssuedMember" xml:lang="en-US" id="label_hgbl_OtherOptionsIssuedMember_en-US">Other Options Issued [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherOptionsIssuedMember" xlink:to="label_hgbl_OtherOptionsIssuedMember" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OtherOptionsIssuedMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OtherOptionsIssuedMember" xml:lang="en-US" id="documentation_hgbl_OtherOptionsIssuedMember_en-US">Other Options Issued</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DirectorMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DirectorMember" xml:lang="en-US" id="verboseLabel_us-gaap_DirectorMember_en-US">Directors [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityReverseStockSplit" xlink:label="StockholdersEquityReverseStockSplit" xlink:title="StockholdersEquityReverseStockSplit"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquityReverseStockSplit" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_StockholdersEquityReverseStockSplit" xml:lang="en-US" id="verboseLabel_us-gaap_StockholdersEquityReverseStockSplit_en-US">Stockholders' Equity, Reverse Stock Split</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockholdersEquityReverseStockSplit" xlink:to="label_us-gaap_StockholdersEquityReverseStockSplit" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_en-US">Number of Shares Authorized for Stock-Based Compensation Plan</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_en-US">Options, Outstanding (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:title="StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xml:lang="en-US" id="verboseLabel_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_en-US">Options, Exercised (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="label_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xml:lang="en-US" id="terseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_en-US">Options, Granted (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_en-US">Stock Option Award Vesting Period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod" xml:lang="en-US" id="verboseLabel_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod_en-US">Stock Option Award Exercisable Period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod" xlink:to="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod" xml:lang="en-US" id="documentation_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod_en-US">Stock Option Award Exercisable Period</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice" xml:lang="en-US" id="verboseLabel_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice_en-US">Exercise Price, Outstanding</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice" xlink:to="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice" xml:lang="en-US" id="documentation_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice_en-US">Exercise Price, Outstanding</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodExercisePrice" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodExercisePrice" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodExercisePrice"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitRealizedFromExerciseOfStockOptions" xlink:label="EmployeeServiceShareBasedCompensationTaxBenefitRealizedFromExerciseOfStockOptions" xlink:title="EmployeeServiceShareBasedCompensationTaxBenefitRealizedFromExerciseOfStockOptions"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:label="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:title="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions"/>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xml:lang="en-US" id="verboseLabel_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_en-US">Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:to="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:label="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:title="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xml:lang="en-US" id="verboseLabel_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_en-US">Fair Value of Options Vested in Period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:to="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" use="optional" order="16" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ValuationAllowancesAndReservesTypeAxis" xlink:label="ValuationAllowancesAndReservesTypeAxis" xlink:title="ValuationAllowancesAndReservesTypeAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ValuationAllowancesAndReservesTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ValuationAllowancesAndReservesTypeAxis" xml:lang="en-US" id="label_us-gaap_ValuationAllowancesAndReservesTypeAxis_en-US">Valuation Allowances and Reserves Type [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ValuationAllowancesAndReservesTypeAxis" xlink:to="label_us-gaap_ValuationAllowancesAndReservesTypeAxis" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ValuationAllowancesAndReservesDomain" xlink:label="ValuationAllowancesAndReservesDomain" xlink:title="ValuationAllowancesAndReservesDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ValuationAllowancesAndReservesDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ValuationAllowancesAndReservesDomain" xml:lang="en-US" id="label_us-gaap_ValuationAllowancesAndReservesDomain_en-US">Valuation Allowances and Reserves [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ValuationAllowancesAndReservesDomain" xlink:to="label_us-gaap_ValuationAllowancesAndReservesDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsMember" xlink:label="AllowanceForDoubtfulAccountsMember" xlink:title="AllowanceForDoubtfulAccountsMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AllowanceForDoubtfulAccountsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AllowanceForDoubtfulAccountsMember" xml:lang="en-US" id="label_us-gaap_AllowanceForDoubtfulAccountsMember_en-US">Allowance for Doubtful Accounts [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AllowanceForDoubtfulAccountsMember" xlink:to="label_us-gaap_AllowanceForDoubtfulAccountsMember" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ValuationAllowancesAndReservesBalance" xlink:label="ValuationAllowancesAndReservesBalance" xlink:title="ValuationAllowancesAndReservesBalance"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ValuationAllowancesAndReservesBalance" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_ValuationAllowancesAndReservesBalance" xml:lang="en-US" id="periodStartLabel_us-gaap_ValuationAllowancesAndReservesBalance_en-US">Balance at Beginning of Period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ValuationAllowancesAndReservesBalance" xlink:to="label_us-gaap_ValuationAllowancesAndReservesBalance" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ValuationAllowancesAndReservesChargedToCostAndExpense" xlink:label="ValuationAllowancesAndReservesChargedToCostAndExpense" xlink:title="ValuationAllowancesAndReservesChargedToCostAndExpense"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ValuationAllowancesAndReservesChargedToCostAndExpense" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ValuationAllowancesAndReservesChargedToCostAndExpense" xml:lang="en-US" id="verboseLabel_us-gaap_ValuationAllowancesAndReservesChargedToCostAndExpense_en-US">Charged to Costs and Expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ValuationAllowancesAndReservesChargedToCostAndExpense" xlink:to="label_us-gaap_ValuationAllowancesAndReservesChargedToCostAndExpense" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ValuationAllowancesAndReservesDeductions" xlink:label="ValuationAllowancesAndReservesDeductions" xlink:title="ValuationAllowancesAndReservesDeductions"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ValuationAllowancesAndReservesDeductions" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ValuationAllowancesAndReservesDeductions" xml:lang="en-US" id="verboseLabel_us-gaap_ValuationAllowancesAndReservesDeductions_en-US">Deductions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ValuationAllowancesAndReservesDeductions" xlink:to="label_us-gaap_ValuationAllowancesAndReservesDeductions" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ValuationAllowancesAndReservesAdjustments" xlink:label="ValuationAllowancesAndReservesAdjustments" xlink:title="ValuationAllowancesAndReservesAdjustments"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ValuationAllowancesAndReservesAdjustments" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ValuationAllowancesAndReservesAdjustments" xml:lang="en-US" id="verboseLabel_us-gaap_ValuationAllowancesAndReservesAdjustments_en-US">Other</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ValuationAllowancesAndReservesAdjustments" xlink:to="label_us-gaap_ValuationAllowancesAndReservesAdjustments" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ValuationAllowancesAndReservesBalance" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_ValuationAllowancesAndReservesBalance" xml:lang="en-US" id="periodEndLabel_us-gaap_ValuationAllowancesAndReservesBalance_en-US">Balance at End of Period</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferredAbstract" xlink:label="BusinessCombinationConsiderationTransferredAbstract" xlink:title="BusinessCombinationConsiderationTransferredAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationConsiderationTransferredAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_BusinessCombinationConsiderationTransferredAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_BusinessCombinationConsiderationTransferredAbstract_en-US">Consideration paid</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationConsiderationTransferredAbstract" xlink:to="label_us-gaap_BusinessCombinationConsiderationTransferredAbstract" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesGross" xlink:label="PaymentsToAcquireBusinessesGross" xlink:title="PaymentsToAcquireBusinessesGross"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireBusinessesGross" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PaymentsToAcquireBusinessesGross" xml:lang="en-US" id="verboseLabel_us-gaap_PaymentsToAcquireBusinessesGross_en-US">Cash</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsToAcquireBusinessesGross" xlink:to="label_us-gaap_PaymentsToAcquireBusinessesGross" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred" xlink:label="BusinessCombinationConsiderationTransferredLiabilitiesIncurred" xlink:title="BusinessCombinationConsiderationTransferredLiabilitiesIncurred"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred" xml:lang="en-US" id="verboseLabel_us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred_en-US">Promissory notes, net of receivable from owners</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationConsiderationTransferredLiabilitiesIncurred" xlink:to="label_us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityAbstract" xlink:label="EquityAbstract" xlink:title="EquityAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_EquityAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_EquityAbstract_en-US">Equity instruments:</link:label>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_BusinessAcquisitionEquityInterestIssuedOrIssuableValue" xlink:label="BusinessAcquisitionEquityInterestIssuedOrIssuableValue" xlink:title="BusinessAcquisitionEquityInterestIssuedOrIssuableValue"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionEquityInterestIssuedOrIssuableValue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_BusinessAcquisitionEquityInterestIssuedOrIssuableValue" xml:lang="en-US" id="verboseLabel_hgbl_BusinessAcquisitionEquityInterestIssuedOrIssuableValue_en-US">1,000,000 HGI common shares</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionEquityInterestIssuedOrIssuableValue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_BusinessAcquisitionEquityInterestIssuedOrIssuableValue" xml:lang="en-US" id="documentation_hgbl_BusinessAcquisitionEquityInterestIssuedOrIssuableValue_en-US">The acquisition-date fair value of common shares of the acquirer, which are issued or issuable as a component of consideration for the business combination.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_BusinessAcquisitionOptionsIssuedValueAssigned" xlink:label="BusinessAcquisitionOptionsIssuedValueAssigned" xlink:title="BusinessAcquisitionOptionsIssuedValueAssigned"/>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionOptionsIssuedValueAssigned" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_BusinessAcquisitionOptionsIssuedValueAssigned" xml:lang="en-US" id="documentation_hgbl_BusinessAcquisitionOptionsIssuedValueAssigned_en-US">The acquisition-date fair value of options to acquire common shares of the acquirer, which are issued or issuable as a component of consideration for the business combination.</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationConsiderationTransferred1" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_BusinessCombinationConsiderationTransferred1" xml:lang="en-US" id="totalLabel_us-gaap_BusinessCombinationConsiderationTransferred1_en-US">Fair value of total consideration</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationAcquisitionRelatedCosts" xlink:label="BusinessCombinationAcquisitionRelatedCosts" xlink:title="BusinessCombinationAcquisitionRelatedCosts"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationAcquisitionRelatedCosts" xlink:to="label_us-gaap_BusinessCombinationAcquisitionRelatedCosts" use="optional" order="8" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:label="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:title="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xml:lang="en-US" id="verboseLabel_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_en-US">Accounts receivable (net of $0 allowance for doubtful accounts)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:to="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_BusinessAcquisitionPurchasePriceAllocationDeposits" xlink:label="BusinessAcquisitionPurchasePriceAllocationDeposits" xlink:title="BusinessAcquisitionPurchasePriceAllocationDeposits"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionPurchasePriceAllocationDeposits" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_BusinessAcquisitionPurchasePriceAllocationDeposits" xml:lang="en-US" id="verboseLabel_hgbl_BusinessAcquisitionPurchasePriceAllocationDeposits_en-US">Deposits</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessAcquisitionPurchasePriceAllocationDeposits" xlink:to="label_hgbl_BusinessAcquisitionPurchasePriceAllocationDeposits" use="optional" order="12" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionPurchasePriceAllocationDeposits" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_BusinessAcquisitionPurchasePriceAllocationDeposits" xml:lang="en-US" id="documentation_hgbl_BusinessAcquisitionPurchasePriceAllocationDeposits_en-US">The amount of acquisition cost of a business combination allocated to deposits.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:label="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:title="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:label="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:title="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_BusinessAcquisitionPurchasePriceAllocationCurrentLiabilitiesAccountsPayableAndAccruedLiabilities" xlink:label="BusinessAcquisitionPurchasePriceAllocationCurrentLiabilitiesAccountsPayableAndAccruedLiabilities" xlink:title="BusinessAcquisitionPurchasePriceAllocationCurrentLiabilitiesAccountsPayableAndAccruedLiabilities"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionPurchasePriceAllocationCurrentLiabilitiesAccountsPayableAndAccruedLiabilities" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_hgbl_BusinessAcquisitionPurchasePriceAllocationCurrentLiabilitiesAccountsPayableAndAccruedLiabilities" xml:lang="en-US" id="negatedLabel_hgbl_BusinessAcquisitionPurchasePriceAllocationCurrentLiabilitiesAccountsPayableAndAccruedLiabilities_en-US">Accounts payable and accrued liabilities</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionPurchasePriceAllocationCurrentLiabilitiesAccountsPayableAndAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_BusinessAcquisitionPurchasePriceAllocationCurrentLiabilitiesAccountsPayableAndAccruedLiabilities" xml:lang="en-US" id="documentation_hgbl_BusinessAcquisitionPurchasePriceAllocationCurrentLiabilitiesAccountsPayableAndAccruedLiabilities_en-US">The amount of acquisition cost of a business combination allocated to accounts payable and accrued liabilities of the acquired entity.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_BusinessAcquisitionPurchasePriceAllocationClientLiabilityAccount" xlink:label="BusinessAcquisitionPurchasePriceAllocationClientLiabilityAccount" xlink:title="BusinessAcquisitionPurchasePriceAllocationClientLiabilityAccount"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionPurchasePriceAllocationClientLiabilityAccount" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_hgbl_BusinessAcquisitionPurchasePriceAllocationClientLiabilityAccount" xml:lang="en-US" id="negatedLabel_hgbl_BusinessAcquisitionPurchasePriceAllocationClientLiabilityAccount_en-US">Client liability account</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessAcquisitionPurchasePriceAllocationClientLiabilityAccount" xlink:to="label_hgbl_BusinessAcquisitionPurchasePriceAllocationClientLiabilityAccount" use="optional" order="17" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionPurchasePriceAllocationClientLiabilityAccount" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_BusinessAcquisitionPurchasePriceAllocationClientLiabilityAccount" xml:lang="en-US" id="documentation_hgbl_BusinessAcquisitionPurchasePriceAllocationClientLiabilityAccount_en-US">The amount of acquisition cost of a business combination allocated to the client liability account of the acquired entity.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_BusinessAcquisitionNotesPayable" xlink:label="BusinessAcquisitionNotesPayable" xlink:title="BusinessAcquisitionNotesPayable"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionNotesPayable" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_hgbl_BusinessAcquisitionNotesPayable" xml:lang="en-US" id="negatedLabel_hgbl_BusinessAcquisitionNotesPayable_en-US">Short-term note payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessAcquisitionNotesPayable" xlink:to="label_hgbl_BusinessAcquisitionNotesPayable" use="optional" order="18" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionNotesPayable" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_BusinessAcquisitionNotesPayable" xml:lang="en-US" id="documentation_hgbl_BusinessAcquisitionNotesPayable_en-US">The amount of acquisition cost of a business combination allocated to short term note payable.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent" xlink:label="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent" xlink:title="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:label="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:title="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:to="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" use="optional" order="20" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_BusinessAcquisitionPurchasePriceAllocationGoodwill" xlink:label="BusinessAcquisitionPurchasePriceAllocationGoodwill" xlink:title="BusinessAcquisitionPurchasePriceAllocationGoodwill"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionPurchasePriceAllocationGoodwill" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_BusinessAcquisitionPurchasePriceAllocationGoodwill" xml:lang="en-US" id="verboseLabel_hgbl_BusinessAcquisitionPurchasePriceAllocationGoodwill_en-US">Goodwill</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessAcquisitionPurchasePriceAllocationGoodwill" xlink:to="label_hgbl_BusinessAcquisitionPurchasePriceAllocationGoodwill" use="optional" order="21" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_BusinessAcquisitionPurchasePriceAllocationGoodwill" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_BusinessAcquisitionPurchasePriceAllocationGoodwill" xml:lang="en-US" id="documentation_hgbl_BusinessAcquisitionPurchasePriceAllocationGoodwill_en-US">Goodwill</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:label="BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:title="BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xml:lang="en-US" id="totalLabel_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_en-US">Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net</link:label>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:label="AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:title="AssetLiquidationInvestmentSummarizedFinancialInformationRevenue"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xml:lang="en-US" id="verboseLabel_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue_en-US">Gross revenues</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xml:lang="en-US" id="documentation_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue_en-US">The amount of revenue from sale of goods and services, reduced by sales returns, allowances, and discounts, reported by an Asset Liquidation Investment of the Company, and attributable to the Company as its share.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" xlink:label="AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" xlink:title="AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" xml:lang="en-US" id="verboseLabel_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss_en-US">Gross profit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" xlink:to="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" use="optional" order="2" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" xlink:label="AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" xlink:title="AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems"/>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" xml:lang="en-US" id="documentation_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems_en-US">The amount of income (loss) from continuing operations, before extraordinary items, reported by an Asset Liquidation Investment of the Company, and attributable to the Company as its share.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AssetLiquidationAssetsCurrent" xlink:label="AssetLiquidationAssetsCurrent" xlink:title="AssetLiquidationAssetsCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationAssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AssetLiquidationAssetsCurrent" xml:lang="en-US" id="verboseLabel_hgbl_AssetLiquidationAssetsCurrent_en-US">Current assets</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationAssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetLiquidationAssetsCurrent" xml:lang="en-US" id="documentation_hgbl_AssetLiquidationAssetsCurrent_en-US">Sum of the carrying amounts as of the balance sheet date of the company's share of all joint venture assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AssetLiquidationAssetsNoncurrent" xlink:label="AssetLiquidationAssetsNoncurrent" xlink:title="AssetLiquidationAssetsNoncurrent"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationAssetsNoncurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AssetLiquidationAssetsNoncurrent" xml:lang="en-US" id="verboseLabel_hgbl_AssetLiquidationAssetsNoncurrent_en-US">Non-current assets</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationAssetsNoncurrent" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetLiquidationAssetsNoncurrent" xml:lang="en-US" id="documentation_hgbl_AssetLiquidationAssetsNoncurrent_en-US">Sum of the carrying amounts as of the balance sheet date of the company's share of all joint venture assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AssetLiquidationLiabilitiesCurrent" xlink:label="AssetLiquidationLiabilitiesCurrent" xlink:title="AssetLiquidationLiabilitiesCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AssetLiquidationLiabilitiesCurrent" xml:lang="en-US" id="verboseLabel_hgbl_AssetLiquidationLiabilitiesCurrent_en-US">Current liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetLiquidationLiabilitiesCurrent" xlink:to="label_hgbl_AssetLiquidationLiabilitiesCurrent" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetLiquidationLiabilitiesCurrent" xml:lang="en-US" id="documentation_hgbl_AssetLiquidationLiabilitiesCurrent_en-US">The company's share of joint ventures' total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AssetLiquidationLiabilitiesNoncurrent" xlink:label="AssetLiquidationLiabilitiesNoncurrent" xlink:title="AssetLiquidationLiabilitiesNoncurrent"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationLiabilitiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AssetLiquidationLiabilitiesNoncurrent" xml:lang="en-US" id="verboseLabel_hgbl_AssetLiquidationLiabilitiesNoncurrent_en-US">Non-current liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetLiquidationLiabilitiesNoncurrent" xlink:to="label_hgbl_AssetLiquidationLiabilitiesNoncurrent" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationLiabilitiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetLiquidationLiabilitiesNoncurrent" xml:lang="en-US" id="documentation_hgbl_AssetLiquidationLiabilitiesNoncurrent_en-US">The company's share of joint ventures' total obligations incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle.</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_EquityMethodInvestments" xml:lang="en-US" id="verboseLabel_us-gaap_EquityMethodInvestments_en-US">Investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InvestmentOwnedAtCost" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_InvestmentOwnedAtCost" xml:lang="en-US" id="verboseLabel_us-gaap_InvestmentOwnedAtCost_en-US">Capital invested</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_EquityInEarnings" xlink:label="EquityInEarnings" xlink:title="EquityInEarnings"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityInEarnings" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_EquityInEarnings" xml:lang="en-US" id="verboseLabel_hgbl_EquityInEarnings_en-US">Equity in earnings</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityInEarnings" xlink:to="label_hgbl_EquityInEarnings" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityInEarnings" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EquityInEarnings" xml:lang="en-US" id="documentation_hgbl_EquityInEarnings_en-US">This item represents the entity's cumulative share, since its initial investment, of the net income (loss) of its investees to which the equity method of accounting is applied. Excludes income (loss) from Equity Accounted Asset Liquidation Investments.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_EquityMethodInvestmentsCapitalReturned" xlink:label="EquityMethodInvestmentsCapitalReturned" xlink:title="EquityMethodInvestmentsCapitalReturned"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityMethodInvestmentsCapitalReturned" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_hgbl_EquityMethodInvestmentsCapitalReturned" xml:lang="en-US" id="negatedLabel_hgbl_EquityMethodInvestmentsCapitalReturned_en-US">Capital returned</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentsCapitalReturned" xlink:to="label_hgbl_EquityMethodInvestmentsCapitalReturned" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityMethodInvestmentsCapitalReturned" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EquityMethodInvestmentsCapitalReturned" xml:lang="en-US" id="documentation_hgbl_EquityMethodInvestmentsCapitalReturned_en-US">This item represents the cumulative amount, since initial investment, of dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain non controlled corporations; these investments are accounted for under the equity method of accounting. Excludes distributions from Equity Accounted Asset Liquidation Investments.</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/definitionGuidance" xlink:title="label_us-gaap_EquityMethodInvestments" xml:lang="en-US" id="definitionGuidance_us-gaap_EquityMethodInvestments_en-US">Net investment</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CustomerBrokerNetworkMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_CustomerBrokerNetworkMember" xml:lang="en-US" id="verboseLabel_hgbl_CustomerBrokerNetworkMember_en-US">Customer/Broker Network [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_TradeNamesMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_TradeNamesMember" xml:lang="en-US" id="verboseLabel_us-gaap_TradeNamesMember_en-US">Trade Name [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="FiniteLivedIntangibleAssetsGross" xlink:title="FiniteLivedIntangibleAssetsGross"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsGross" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsGross" xml:lang="en-US" id="terseLabel_us-gaap_FiniteLivedIntangibleAssetsGross_en-US">Gross intangible assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsGross" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetsGross" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:title="FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xml:lang="en-US" id="negatedLabel_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_en-US">Accumulated amortization</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsNet" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsNet" xml:lang="en-US" id="verboseLabel_us-gaap_FiniteLivedIntangibleAssetsNet_en-US">Total net intangible assets</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_DueToAuctionClientsCurrent" xlink:label="DueToAuctionClientsCurrent" xlink:title="DueToAuctionClientsCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DueToAuctionClientsCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_DueToAuctionClientsCurrent" xml:lang="en-US" id="verboseLabel_hgbl_DueToAuctionClientsCurrent_en-US">Due to auction clients</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DueToAuctionClientsCurrent" xlink:to="label_hgbl_DueToAuctionClientsCurrent" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DueToAuctionClientsCurrent" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_DueToAuctionClientsCurrent" xml:lang="en-US" id="documentation_hgbl_DueToAuctionClientsCurrent_en-US">Carrying value as of the balance sheet date of the amount of proceeds from completed auctions that are payable to auction clients. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). In most cases, the cash proceeds from the auction have been received by the Company as of the balance sheet date.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_DueToJointVenturePartnersCurrent" xlink:label="DueToJointVenturePartnersCurrent" xlink:title="DueToJointVenturePartnersCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DueToJointVenturePartnersCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_DueToJointVenturePartnersCurrent" xml:lang="en-US" id="verboseLabel_hgbl_DueToJointVenturePartnersCurrent_en-US">Due to Joint Venture partners</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DueToJointVenturePartnersCurrent" xlink:to="label_hgbl_DueToJointVenturePartnersCurrent" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DueToJointVenturePartnersCurrent" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_DueToJointVenturePartnersCurrent" xml:lang="en-US" id="documentation_hgbl_DueToJointVenturePartnersCurrent_en-US">Carrying value as of the balance sheet date of obligations payable to the Company's joint venture partners in asset liquidation transactions. The obligations payable generally consist of the joint venture partners' share of proceeds received or receivable for a completed transaction, and/or the Company's share of joint venture expenses. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TaxesPayableCurrent" xlink:label="TaxesPayableCurrent" xlink:title="TaxesPayableCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_TaxesPayableCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_TaxesPayableCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_TaxesPayableCurrent_en-US">Sales and other taxes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TaxesPayableCurrent" xlink:to="label_us-gaap_TaxesPayableCurrent" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CustomerDepositsCurrent" xlink:label="CustomerDepositsCurrent" xlink:title="CustomerDepositsCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CustomerDepositsCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_CustomerDepositsCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_CustomerDepositsCurrent_en-US">Customer deposits</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CustomerDepositsCurrent" xlink:to="label_us-gaap_CustomerDepositsCurrent" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="EmployeeRelatedLiabilitiesCurrent" xlink:title="EmployeeRelatedLiabilitiesCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_EmployeeRelatedLiabilitiesCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_EmployeeRelatedLiabilitiesCurrent_en-US">Remuneration and benefits</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EmployeeRelatedLiabilitiesCurrent" xlink:to="label_us-gaap_EmployeeRelatedLiabilitiesCurrent" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AssetLiquidationExpense" xlink:label="AssetLiquidationExpense" xlink:title="AssetLiquidationExpense"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationExpense" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AssetLiquidationExpense" xml:lang="en-US" id="verboseLabel_hgbl_AssetLiquidationExpense_en-US">Asset liquidation expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetLiquidationExpense" xlink:to="label_hgbl_AssetLiquidationExpense" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationExpense" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetLiquidationExpense" xml:lang="en-US" id="documentation_hgbl_AssetLiquidationExpense_en-US">Carrying value as of the balance sheet date of obligations incurred through that date and payable due to asset liquidation expenses.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AuctionExpenses" xlink:label="AuctionExpenses" xlink:title="AuctionExpenses"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AuctionExpenses" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AuctionExpenses" xml:lang="en-US" id="verboseLabel_hgbl_AuctionExpenses_en-US">Auction expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AuctionExpenses" xlink:to="label_hgbl_AuctionExpenses" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AuctionExpenses" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AuctionExpenses" xml:lang="en-US" id="documentation_hgbl_AuctionExpenses_en-US">Carrying value as of the balance sheet date of obligations incurred through that date and payable due to auction expenses.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_RegulatoryAndLegalFees" xlink:label="RegulatoryAndLegalFees" xlink:title="RegulatoryAndLegalFees"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RegulatoryAndLegalFees" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_RegulatoryAndLegalFees" xml:lang="en-US" id="verboseLabel_hgbl_RegulatoryAndLegalFees_en-US">Regulatory and legal fees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RegulatoryAndLegalFees" xlink:to="label_hgbl_RegulatoryAndLegalFees" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RegulatoryAndLegalFees" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_RegulatoryAndLegalFees" xml:lang="en-US" id="documentation_hgbl_RegulatoryAndLegalFees_en-US">Carrying value as of the balance sheet date of obligations incurred through that date and payable due to regulatory (e.g.: filing) and legal expenses.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedProfessionalFeesCurrent" xlink:label="AccruedProfessionalFeesCurrent" xlink:title="AccruedProfessionalFeesCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccruedProfessionalFeesCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AccruedProfessionalFeesCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_AccruedProfessionalFeesCurrent_en-US">Accounting, auditing and tax consulting</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccruedProfessionalFeesCurrent" xlink:to="label_us-gaap_AccruedProfessionalFeesCurrent" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_PatentLicensingAndMaintenance" xlink:label="PatentLicensingAndMaintenance" xlink:title="PatentLicensingAndMaintenance"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PatentLicensingAndMaintenance" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_PatentLicensingAndMaintenance" xml:lang="en-US" id="terseLabel_hgbl_PatentLicensingAndMaintenance_en-US">Patent licensing and maintenance</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PatentLicensingAndMaintenance" xlink:to="label_hgbl_PatentLicensingAndMaintenance" use="optional" order="10" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PatentLicensingAndMaintenance" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PatentLicensingAndMaintenance" xml:lang="en-US" id="documentation_hgbl_PatentLicensingAndMaintenance_en-US">Carrying value as of the balance sheet date of obligations incurred through that date and payable for patent licensing and maintenance costs.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="OtherAccruedLiabilitiesCurrent" xlink:title="OtherAccruedLiabilitiesCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherAccruedLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OtherAccruedLiabilitiesCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_OtherAccruedLiabilitiesCurrent_en-US">Other</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherAccruedLiabilitiesCurrent" xlink:to="label_us-gaap_OtherAccruedLiabilitiesCurrent" use="optional" order="11" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xml:lang="en-US" id="totalLabel_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_en-US">Total accounts payable and accrued liabilities</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShortTermBorrowings" xlink:label="ShortTermBorrowings" xlink:title="ShortTermBorrowings"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShortTermBorrowings" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShortTermBorrowings" xml:lang="en-US" id="verboseLabel_us-gaap_ShortTermBorrowings_en-US">Total debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShortTermBorrowings" xlink:to="label_us-gaap_ShortTermBorrowings" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear" xlink:label="OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear" xlink:title="OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear" xml:lang="en-US" id="verboseLabel_hgbl_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear_en-US">2013</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear" xlink:to="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear" xml:lang="en-US" id="documentation_hgbl_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear_en-US">Amount of required minimum rental payments due during the current fiscal year.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear" xlink:label="OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear" xlink:title="OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear" xml:lang="en-US" id="verboseLabel_hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear_en-US">2014</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear" xlink:to="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear" xml:lang="en-US" id="documentation_hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear_en-US">Amount of required minimum rental payments due during the next fiscal year.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears" xlink:label="OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears" xlink:title="OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears" xml:lang="en-US" id="verboseLabel_hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears_en-US">2015</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears" xlink:to="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears" xml:lang="en-US" id="documentation_hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears_en-US">Amount of required minimum rental payments due in two fiscal years.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears" xlink:label="OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears" xlink:title="OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears" xml:lang="en-US" id="verboseLabel_hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears_en-US">2016</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears" xlink:to="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears" xml:lang="en-US" id="documentation_hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears_en-US">Amount of required minimum rental payments due in three fiscal years.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:label="OperatingLeasesFutureMinimumPaymentsDue" xlink:title="OperatingLeasesFutureMinimumPaymentsDue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xml:lang="en-US" id="totalLabel_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_en-US">Operating Leases, Future Minimum Payments Due</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeasesFutureMinimumPaymentsDue" xlink:to="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDue" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CurrentFederalTaxExpenseBenefit" xlink:label="CurrentFederalTaxExpenseBenefit" xlink:title="CurrentFederalTaxExpenseBenefit"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CurrentFederalTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_CurrentFederalTaxExpenseBenefit" xml:lang="en-US" id="verboseLabel_us-gaap_CurrentFederalTaxExpenseBenefit_en-US">Expected federal statutory tax expenses(benefit)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CurrentFederalTaxExpenseBenefit" xlink:to="label_us-gaap_CurrentFederalTaxExpenseBenefit" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:label="IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:title="IncomeTaxExpenseBenefitContinuingOperationsAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract_en-US">Increase (reduction) in taxes resulting from:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:to="label_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" xlink:label="StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" xlink:title="StateAndLocalIncomeTaxExpenseBenefitContinuingOperations"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" xml:lang="en-US" id="verboseLabel_us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations_en-US">State income taxes recoverable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" xlink:to="label_us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpense" xlink:label="IncomeTaxReconciliationNondeductibleExpense" xlink:title="IncomeTaxReconciliationNondeductibleExpense"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationNondeductibleExpense" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncomeTaxReconciliationNondeductibleExpense" xml:lang="en-US" id="verboseLabel_us-gaap_IncomeTaxReconciliationNondeductibleExpense_en-US">Non-deductible expenses (permanent differences)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxReconciliationNondeductibleExpense" xlink:to="label_us-gaap_IncomeTaxReconciliationNondeductibleExpense" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:label="IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:title="IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xml:lang="en-US" id="verboseLabel_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_en-US">Change in valuation allowance</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:to="label_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_IncomeTaxReconciliationCapitalLossExpiry" xlink:label="IncomeTaxReconciliationCapitalLossExpiry" xlink:title="IncomeTaxReconciliationCapitalLossExpiry"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IncomeTaxReconciliationCapitalLossExpiry" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_IncomeTaxReconciliationCapitalLossExpiry" xml:lang="en-US" id="verboseLabel_hgbl_IncomeTaxReconciliationCapitalLossExpiry_en-US">Capital loss expiry</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxReconciliationCapitalLossExpiry" xlink:to="label_hgbl_IncomeTaxReconciliationCapitalLossExpiry" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IncomeTaxReconciliationCapitalLossExpiry" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_IncomeTaxReconciliationCapitalLossExpiry" xml:lang="en-US" id="documentation_hgbl_IncomeTaxReconciliationCapitalLossExpiry_en-US">The portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to expiry of capital losses in the period</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate" xlink:label="IncomeTaxReconciliationChangeInEnactedTaxRate" xlink:title="IncomeTaxReconciliationChangeInEnactedTaxRate"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate" xml:lang="en-US" id="verboseLabel_us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate_en-US">Adjustment to effective tax rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxReconciliationChangeInEnactedTaxRate" xlink:to="label_us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:label="IncomeTaxReconciliationOtherAdjustments" xlink:title="IncomeTaxReconciliationOtherAdjustments"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncomeTaxReconciliationOtherAdjustments" xml:lang="en-US" id="negatedLabel_us-gaap_IncomeTaxReconciliationOtherAdjustments_en-US">Other</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxReconciliationOtherAdjustments" xlink:to="label_us-gaap_IncomeTaxReconciliationOtherAdjustments" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CustomerBrokerNetworkMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CustomerBrokerNetworkMember" xml:lang="en-US" id="label_hgbl_CustomerBrokerNetworkMember_en-US">Customer Broker Network [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_TradeNamesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_TradeNamesMember" xml:lang="en-US" id="label_us-gaap_TradeNamesMember_en-US">Trade Names [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_DeferredTaxAssetsNetOperatingLossCarryForward" xlink:label="DeferredTaxAssetsNetOperatingLossCarryForward" xlink:title="DeferredTaxAssetsNetOperatingLossCarryForward"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetOperatingLossCarryForward" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_DeferredTaxAssetsNetOperatingLossCarryForward" xml:lang="en-US" id="verboseLabel_hgbl_DeferredTaxAssetsNetOperatingLossCarryForward_en-US">Net operating loss carry-forwards</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsNetOperatingLossCarryForward" xlink:to="label_hgbl_DeferredTaxAssetsNetOperatingLossCarryForward" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetOperatingLossCarryForward" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_DeferredTaxAssetsNetOperatingLossCarryForward" xml:lang="en-US" id="documentation_hgbl_DeferredTaxAssetsNetOperatingLossCarryForward_en-US">Amount after allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carry forwards.</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsValuationAllowance" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:title="label_us-gaap_DeferredTaxAssetsValuationAllowance" xml:lang="en-US" id="negatedTerseLabel_us-gaap_DeferredTaxAssetsValuationAllowance_en-US">Valuation allowance</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets" xlink:label="DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets" xlink:title="DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets" xml:lang="en-US" id="verboseLabel_hgbl_DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets_en-US">Intangibles</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets" xlink:to="label_hgbl_DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets" xml:lang="en-US" id="documentation_hgbl_DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets_en-US">Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from in-process research and development costs expensed and intangible assets in connection with a business combination.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts" xlink:label="DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts" xlink:title="DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts" xml:lang="en-US" id="verboseLabel_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts_en-US">Stock-based compensation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts" xlink:to="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts" xml:lang="en-US" id="documentation_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts_en-US">Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts" xlink:label="DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts" xlink:title="DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts" xml:lang="en-US" id="verboseLabel_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts_en-US">Start-up costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts" xlink:to="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts" xml:lang="en-US" id="documentation_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts_en-US">Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from start-up costs.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_DeferredTaxAssetsNetDepreciationAndAmortization" xlink:label="DeferredTaxAssetsNetDepreciationAndAmortization" xlink:title="DeferredTaxAssetsNetDepreciationAndAmortization"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetDepreciationAndAmortization" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_DeferredTaxAssetsNetDepreciationAndAmortization" xml:lang="en-US" id="verboseLabel_hgbl_DeferredTaxAssetsNetDepreciationAndAmortization_en-US">Depreciation and amortization</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsNetDepreciationAndAmortization" xlink:to="label_hgbl_DeferredTaxAssetsNetDepreciationAndAmortization" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetDepreciationAndAmortization" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_DeferredTaxAssetsNetDepreciationAndAmortization" xml:lang="en-US" id="documentation_hgbl_DeferredTaxAssetsNetDepreciationAndAmortization_en-US">Amount after allocation of valuation allowances of deferred tax asset attributable to deductible depreciation and amortization.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_DeferredTaxAssetsNetOthers" xlink:label="DeferredTaxAssetsNetOthers" xlink:title="DeferredTaxAssetsNetOthers"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetOthers" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_DeferredTaxAssetsNetOthers" xml:lang="en-US" id="verboseLabel_hgbl_DeferredTaxAssetsNetOthers_en-US">Other</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsNetOthers" xlink:to="label_hgbl_DeferredTaxAssetsNetOthers" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetOthers" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_DeferredTaxAssetsNetOthers" xml:lang="en-US" id="documentation_hgbl_DeferredTaxAssetsNetOthers_en-US">Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences not separately disclosed.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ManagementFeesPaidToRelatedParty" xlink:label="ManagementFeesPaidToRelatedParty" xlink:title="ManagementFeesPaidToRelatedParty"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ManagementFeesPaidToRelatedParty" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ManagementFeesPaidToRelatedParty" xml:lang="en-US" id="verboseLabel_hgbl_ManagementFeesPaidToRelatedParty_en-US">Management fees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ManagementFeesPaidToRelatedParty" xlink:to="label_hgbl_ManagementFeesPaidToRelatedParty" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ManagementFeesPaidToRelatedParty" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ManagementFeesPaidToRelatedParty" xml:lang="en-US" id="documentation_hgbl_ManagementFeesPaidToRelatedParty_en-US">Amount paid to majority shareholder as management fee expense.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty" xlink:label="RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty" xlink:title="RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty" xml:lang="en-US" id="terseLabel_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty_en-US">Other charges</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty" xlink:to="label_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:label="RelatedPartyTransactionAmountsOfTransaction" xlink:title="RelatedPartyTransactionAmountsOfTransaction"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_RelatedPartyTransactionAmountsOfTransaction" xml:lang="en-US" id="totalLabel_us-gaap_RelatedPartyTransactionAmountsOfTransaction_en-US">Total</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyTransactionAmountsOfTransaction" xlink:to="label_us-gaap_RelatedPartyTransactionAmountsOfTransaction" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_LeaseExpensePaidToRelatedParty" xlink:label="LeaseExpensePaidToRelatedParty" xlink:title="LeaseExpensePaidToRelatedParty"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LeaseExpensePaidToRelatedParty" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_LeaseExpensePaidToRelatedParty" xml:lang="en-US" id="terseLabel_hgbl_LeaseExpensePaidToRelatedParty_en-US">Amount charged on Leased Premises</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LeaseExpensePaidToRelatedParty" xlink:to="label_hgbl_LeaseExpensePaidToRelatedParty" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LeaseExpensePaidToRelatedParty" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_LeaseExpensePaidToRelatedParty" xml:lang="en-US" id="documentation_hgbl_LeaseExpensePaidToRelatedParty_en-US">Amount of lease expense paid to related party during the financial reporting period.</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_CommonStockSharesOutstanding" xml:lang="en-US" id="terseLabel_us-gaap_CommonStockSharesOutstanding_en-US">Common shares, $0.01 par value (in shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_CommonStockValue" xml:lang="en-US" id="terseLabel_us-gaap_CommonStockValue_en-US">Common shares, $0.01 par value</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_PreferredStockValue" xml:lang="en-US" id="terseLabel_us-gaap_PreferredStockValue_en-US">Class N preferred shares, $10.00 par value</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_PreferredStockSharesOutstanding" xml:lang="en-US" id="terseLabel_us-gaap_PreferredStockSharesOutstanding_en-US">Class N preferred shares, $10.00 par value (in shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xml:lang="en-US" id="periodStartLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_en-US">Options outstanding, beginning of year</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xml:lang="en-US" id="terseLabel_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_en-US">Options exercised</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_en-US">Options expired</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xml:lang="en-US" id="periodEndLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_en-US">Options outstanding, end of year</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_en-US">Options granted</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_en-US">Options forfeited</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_en-US">Risk-free interest rate (Minimum)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_en-US">Risk-free interest rate (Maximum)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:label="SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:title="SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xml:lang="en-US" id="verboseLabel_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_en-US">Expected life (years)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum" xml:lang="en-US" id="verboseLabel_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum_en-US">Expected life (years) (Minimum)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum" xlink:to="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum" xml:lang="en-US" id="documentation_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum_en-US">The minimum period of time an equity-based award is expected to be outstanding. An equity-based award's expected term is generally determined based on, among other factors, the instrument's contractual term and the effects of employees' expected exercise and post-vesting employment termination behavior.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum" xml:lang="en-US" id="verboseLabel_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum_en-US">Expected life (years) (Maximum)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum" xlink:to="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum" xml:lang="en-US" id="documentation_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum_en-US">The maximum period of time an equity-based award is expected to be outstanding. An equity-based award's expected term is generally determined based on, among other factors, the instrument's contractual term and the effects of employees' expected exercise and post-vesting employment termination behavior.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_en-US">Expected volitility (Minimum)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_en-US">Expected volitility (Maximum)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_en-US">Expected dividend yield</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate" xml:lang="en-US" id="verboseLabel_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate_en-US">Expected forfeitures</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate" xlink:to="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate" xml:lang="en-US" id="documentation_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate_en-US">The estimated forfeiture rate of outstanding options.</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xml:lang="en-US" id="negatedLabel_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_en-US">Options, Exercised (in shares)</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_en-US">Options exercisable at end of year (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xml:lang="en-US" id="periodStartLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Outstanding at beginning of year (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Exercised</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:to="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Expired</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:to="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Forfeited</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" use="optional" order="12" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xml:lang="en-US" id="periodEndLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Outstanding at end of year (in dollars per share)</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xml:lang="en-US" id="periodEndLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Options exercisable at end of year (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_en-US">Weighted Average Grant Date Fair Value, Granted</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" use="optional" order="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber" xml:lang="en-US" id="periodStartLabel_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber_en-US">Options, Unvested at beginning of year</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber" xlink:to="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber" xml:lang="en-US" id="documentation_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber_en-US">The number of non-vested stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod" xml:lang="en-US" id="verboseLabel_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod_en-US">Options, Vested</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod" xlink:to="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod" xml:lang="en-US" id="documentation_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod_en-US">The number of stock (or unit) options, that vested during the reporting period.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited" xml:lang="en-US" id="verboseLabel_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited_en-US">Options, Forfeited</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited" xlink:to="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited" xml:lang="en-US" id="documentation_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited_en-US">Number of unvested shares under option equity instrument agreements that were forfeited during the period.</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber" xml:lang="en-US" id="periodEndLabel_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber_en-US">Options, Unvested at end of year</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xml:lang="en-US" id="periodStartLabel_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_en-US">Weighted Average Grant Date Fair Value, Unvested at beginning of year</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xml:lang="en-US" id="documentation_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_en-US">The weighted average fair value of non vested options for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain rights to exercise the options.</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US" id="terseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_en-US">Weighted Average Grant Date Fair Value, Granted</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US" id="verboseLabel_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue_en-US">Weighted Average Grant Date Fair Value, Vested</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:to="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US" id="documentation_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue_en-US">The weighted average fair value as of grant date pertaining to a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xml:lang="en-US" id="verboseLabel_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue_en-US">Weighted Average Grant Date Fair Value, Forfeited</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:to="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xml:lang="en-US" id="documentation_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue_en-US">The weighted average grant-date fair value of non vested options forfeited during the reporting period as calculated by applying the disclosed option pricing methodology.</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xml:lang="en-US" id="periodEndLabel_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_en-US">Weighted Average Grant Date Fair Value, Unvested at end of year</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:label="ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:title="ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis_en-US">Exercise Price Range [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="label_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:label="ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:title="ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain_en-US">Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="label_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ExercisePriceZeroZeroEightToZeroOneFiveMember" xlink:label="ExercisePriceZeroZeroEightToZeroOneFiveMember" xlink:title="ExercisePriceZeroZeroEightToZeroOneFiveMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ExercisePriceZeroZeroEightToZeroOneFiveMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ExercisePriceZeroZeroEightToZeroOneFiveMember" xml:lang="en-US" id="verboseLabel_hgbl_ExercisePriceZeroZeroEightToZeroOneFiveMember_en-US">Exercise Price $0.08 to $0.15 [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ExercisePriceZeroZeroEightToZeroOneFiveMember" xlink:to="label_hgbl_ExercisePriceZeroZeroEightToZeroOneFiveMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ExercisePriceZeroZeroEightToZeroOneFiveMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ExercisePriceZeroZeroEightToZeroOneFiveMember" xml:lang="en-US" id="documentation_hgbl_ExercisePriceZeroZeroEightToZeroOneFiveMember_en-US">Exercise Price $0.08 to $0.15</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ExercisePriceZeroSevenZeroToOneZeroZeroMember" xlink:label="ExercisePriceZeroSevenZeroToOneZeroZeroMember" xlink:title="ExercisePriceZeroSevenZeroToOneZeroZeroMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ExercisePriceZeroSevenZeroToOneZeroZeroMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ExercisePriceZeroSevenZeroToOneZeroZeroMember" xml:lang="en-US" id="verboseLabel_hgbl_ExercisePriceZeroSevenZeroToOneZeroZeroMember_en-US">Exercise Price $0.70 to $1.00 [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ExercisePriceZeroSevenZeroToOneZeroZeroMember" xlink:to="label_hgbl_ExercisePriceZeroSevenZeroToOneZeroZeroMember" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ExercisePriceZeroSevenZeroToOneZeroZeroMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ExercisePriceZeroSevenZeroToOneZeroZeroMember" xml:lang="en-US" id="documentation_hgbl_ExercisePriceZeroSevenZeroToOneZeroZeroMember_en-US">Exercise Price $0.70 to $1.00</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_ExercisePriceOneEightThreeToTwoZeroZeroMember" xlink:label="ExercisePriceOneEightThreeToTwoZeroZeroMember" xlink:title="ExercisePriceOneEightThreeToTwoZeroZeroMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ExercisePriceOneEightThreeToTwoZeroZeroMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ExercisePriceOneEightThreeToTwoZeroZeroMember" xml:lang="en-US" id="verboseLabel_hgbl_ExercisePriceOneEightThreeToTwoZeroZeroMember_en-US">Exercise Price $1.83 to $2.00 [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ExercisePriceOneEightThreeToTwoZeroZeroMember" xlink:to="label_hgbl_ExercisePriceOneEightThreeToTwoZeroZeroMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ExercisePriceOneEightThreeToTwoZeroZeroMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ExercisePriceOneEightThreeToTwoZeroZeroMember" xml:lang="en-US" id="documentation_hgbl_ExercisePriceOneEightThreeToTwoZeroZeroMember_en-US">Exercise Price $1.83 to $2.00</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:title="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xml:lang="en-US" id="verboseLabel_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_en-US">Options Outstanding, Weighted Average Remaining Life (years)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xml:lang="en-US" id="terseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_en-US">Options Outstanding, Weighted Average Exercise Price</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xml:lang="en-US" id="terseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_en-US">Number Exercisable</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:label="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:title="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xml:lang="en-US" id="verboseLabel_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_en-US">Number Exercisable, Weighted Average Remaining Life (years)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:to="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xml:lang="en-US" id="terseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_en-US">Number Exercisable, Weighted Average Exercise Price</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="StatementBusinessSegmentsAxis" xlink:title="StatementBusinessSegmentsAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementBusinessSegmentsAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementBusinessSegmentsAxis" xml:lang="en-US" id="label_us-gaap_StatementBusinessSegmentsAxis_en-US">Business Segments [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementBusinessSegmentsAxis" xlink:to="label_us-gaap_StatementBusinessSegmentsAxis" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentDomain" xlink:label="SegmentDomain" xlink:title="SegmentDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SegmentDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SegmentDomain" xml:lang="en-US" id="label_us-gaap_SegmentDomain_en-US">Segment [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SegmentDomain" xlink:to="label_us-gaap_SegmentDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_AssetLiquidationSegmentMember" xlink:label="AssetLiquidationSegmentMember" xlink:title="AssetLiquidationSegmentMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationSegmentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AssetLiquidationSegmentMember" xml:lang="en-US" id="label_hgbl_AssetLiquidationSegmentMember_en-US">Asset Liquidation Segment [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetLiquidationSegmentMember" xlink:to="label_hgbl_AssetLiquidationSegmentMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationSegmentMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetLiquidationSegmentMember" xml:lang="en-US" id="documentation_hgbl_AssetLiquidationSegmentMember_en-US">Asset Liquidation Segment [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SalesRevenueNet" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_SalesRevenueNet" xml:lang="en-US" id="terseLabel_us-gaap_SalesRevenueNet_en-US">Revenues from external customers</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xml:lang="en-US" id="terseLabel_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments_en-US">Earnings from equity accounted asset liquidation investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestExpenseOther" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_InterestExpenseOther" xml:lang="en-US" id="verboseLabel_us-gaap_InterestExpenseOther_en-US">Interest expense</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xml:lang="en-US" id="verboseLabel_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_en-US">Segment income (loss)</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_InvestmentInEquityAccountedAssetLiquidationInvestees" xlink:label="InvestmentInEquityAccountedAssetLiquidationInvestees" xlink:title="InvestmentInEquityAccountedAssetLiquidationInvestees"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_InvestmentInEquityAccountedAssetLiquidationInvestees" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_InvestmentInEquityAccountedAssetLiquidationInvestees" xml:lang="en-US" id="verboseLabel_hgbl_InvestmentInEquityAccountedAssetLiquidationInvestees_en-US">Investment in equity accounted asset liquidation investees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InvestmentInEquityAccountedAssetLiquidationInvestees" xlink:to="label_hgbl_InvestmentInEquityAccountedAssetLiquidationInvestees" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_InvestmentInEquityAccountedAssetLiquidationInvestees" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_InvestmentInEquityAccountedAssetLiquidationInvestees" xml:lang="en-US" id="documentation_hgbl_InvestmentInEquityAccountedAssetLiquidationInvestees_en-US">Total investments in (A) an entity in which the entity has significant influence, but does not have control, (B) subsidiaries that are not required to be consolidated and are accounted for using the equity and or cost method, and (C) an entity in which the reporting entity shares control of the entity with another party or group.</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Assets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_Assets" xml:lang="en-US" id="terseLabel_us-gaap_Assets_en-US">Segment assets</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_SegmentSignificantReconcilingAxis" xlink:label="SegmentSignificantReconcilingAxis" xlink:title="SegmentSignificantReconcilingAxis"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_SegmentSignificantReconcilingAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_SegmentSignificantReconcilingAxis" xml:lang="en-US" id="label_hgbl_SegmentSignificantReconcilingAxis_en-US">Segment Significant Reconciling [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SegmentSignificantReconcilingAxis" xlink:to="label_hgbl_SegmentSignificantReconcilingAxis" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_SegmentSignificantReconcilingAxis" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_SegmentSignificantReconcilingAxis" xml:lang="en-US" id="documentation_hgbl_SegmentSignificantReconcilingAxis_en-US">Segment Significant Reconciling [Axis]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_SegmentSignificantReconcilingDomain" xlink:label="SegmentSignificantReconcilingDomain" xlink:title="SegmentSignificantReconcilingDomain"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_SegmentSignificantReconcilingDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_SegmentSignificantReconcilingDomain" xml:lang="en-US" id="label_hgbl_SegmentSignificantReconcilingDomain_en-US">Segment Significant Reconciling [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SegmentSignificantReconcilingDomain" xlink:to="label_hgbl_SegmentSignificantReconcilingDomain" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_SegmentSignificantReconcilingDomain" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_SegmentSignificantReconcilingDomain" xml:lang="en-US" id="documentation_hgbl_SegmentSignificantReconcilingDomain_en-US">Segment Significant Reconciling</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MaterialReconcilingItemsMember" xlink:label="MaterialReconcilingItemsMember" xlink:title="MaterialReconcilingItemsMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_MaterialReconcilingItemsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_MaterialReconcilingItemsMember" xml:lang="en-US" id="label_us-gaap_MaterialReconcilingItemsMember_en-US">Unallocated Amount to Segment [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MaterialReconcilingItemsMember" xlink:to="label_us-gaap_MaterialReconcilingItemsMember" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_UnallocatedInterestExpenseFromThirdPartyDebtMember" xlink:label="UnallocatedInterestExpenseFromThirdPartyDebtMember" xlink:title="UnallocatedInterestExpenseFromThirdPartyDebtMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_UnallocatedInterestExpenseFromThirdPartyDebtMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_UnallocatedInterestExpenseFromThirdPartyDebtMember" xml:lang="en-US" id="label_hgbl_UnallocatedInterestExpenseFromThirdPartyDebtMember_en-US">Unallocated interest expense from third party debt [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="UnallocatedInterestExpenseFromThirdPartyDebtMember" xlink:to="label_hgbl_UnallocatedInterestExpenseFromThirdPartyDebtMember" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_UnallocatedInterestExpenseFromThirdPartyDebtMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_UnallocatedInterestExpenseFromThirdPartyDebtMember" xml:lang="en-US" id="documentation_hgbl_UnallocatedInterestExpenseFromThirdPartyDebtMember_en-US">Unallocated interest expense from third party debt</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ReportableSubsegmentsMember" xlink:label="ReportableSubsegmentsMember" xlink:title="ReportableSubsegmentsMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ReportableSubsegmentsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ReportableSubsegmentsMember" xml:lang="en-US" id="label_us-gaap_ReportableSubsegmentsMember_en-US">Reportable Segments [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReportableSubsegmentsMember" xlink:to="label_us-gaap_ReportableSubsegmentsMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SalesRevenueNet" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_SalesRevenueNet" xml:lang="en-US" id="verboseLabel_us-gaap_SalesRevenueNet_en-US">Asset liquidation revenue</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IntellectualPropertyRevenue" xlink:role="http://www.xbrl.org/2003/role/positiveLabel" xlink:title="label_hgbl_IntellectualPropertyRevenue" xml:lang="en-US" id="positiveLabel_hgbl_IntellectualPropertyRevenue_en-US">Intellectual property licensing revenue</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Revenues" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_Revenues" xml:lang="en-US" id="terseLabel_us-gaap_Revenues_en-US">Total revenue</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestExpenseRelatedParty" xlink:role="http://www.xbrl.org/2003/role/positiveTerseLabel" xlink:title="label_us-gaap_InterestExpenseRelatedParty" xml:lang="en-US" id="positiveTerseLabel_us-gaap_InterestExpenseRelatedParty_en-US">Interest Expense, Related Party</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestExpense" xlink:label="InterestExpense" xlink:title="InterestExpense"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestExpense" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_InterestExpense" xml:lang="en-US" id="verboseLabel_us-gaap_InterestExpense_en-US">Interest expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterestExpense" xlink:to="label_us-gaap_InterestExpense" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_TotalInterestExpense" xlink:label="TotalInterestExpense" xlink:title="TotalInterestExpense"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TotalInterestExpense" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_TotalInterestExpense" xml:lang="en-US" id="verboseLabel_hgbl_TotalInterestExpense_en-US">Total interest expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalInterestExpense" xlink:to="label_hgbl_TotalInterestExpense" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TotalInterestExpense" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_TotalInterestExpense" xml:lang="en-US" id="documentation_hgbl_TotalInterestExpense_en-US">Total interest expense</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DepreciationAndAmortization" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DepreciationAndAmortization" xml:lang="en-US" id="verboseLabel_us-gaap_DepreciationAndAmortization_en-US">Depreciation and amortization</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xml:lang="en-US" id="terseLabel_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_en-US">Segment income (loss)</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20131231.xsd#hgbl_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments" xlink:label="OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments" xlink:title="OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments" xml:lang="en-US" id="verboseLabel_hgbl_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments_en-US">Other income (expense) and earnings (loss) of other equity accounted investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments" xlink:to="label_hgbl_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments" use="optional" order="11" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments" xml:lang="en-US" id="documentation_hgbl_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments_en-US">The net amount of unallocated other income and expense, plus earnings or loss of other equity accounted investments, the components of which may not be separately disclosed on the income statement.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherExpenses" xlink:label="OtherExpenses" xlink:title="OtherExpenses"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherExpenses" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OtherExpenses" xml:lang="en-US" id="verboseLabel_us-gaap_OtherExpenses_en-US">Other corporate expenses (primarily corporate level interest, general and administrative expenses)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherExpenses" xlink:to="label_us-gaap_OtherExpenses" use="optional" order="12" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncomeTaxExpenseBenefit" xml:lang="en-US" id="negatedLabel_us-gaap_IncomeTaxExpenseBenefit_en-US">Income tax (expense) recovery</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_NetIncomeLoss" xml:lang="en-US" id="verboseLabel_us-gaap_NetIncomeLoss_en-US">Net income (loss) from continuing operations</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AssetsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AssetsAbstract" xml:lang="en-US" id="label_us-gaap_AssetsAbstract_en-US">ASSETS</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CashAndCashEquivalentsAtCarryingValue" xml:lang="en-US" id="label_us-gaap_CashAndCashEquivalentsAtCarryingValue_en-US">Cash and cash equivalents</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsNotesAndLoansReceivableNetCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccountsNotesAndLoansReceivableNetCurrent" xml:lang="en-US" id="label_us-gaap_AccountsNotesAndLoansReceivableNetCurrent_en-US">Amounts receivable</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DueFromRelatedPartiesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DueFromRelatedPartiesCurrent" xml:lang="en-US" id="label_us-gaap_DueFromRelatedPartiesCurrent_en-US">Receivable from a related party</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DepositsAssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DepositsAssetsCurrent" xml:lang="en-US" id="label_us-gaap_DepositsAssetsCurrent_en-US">Deposits</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InventoryNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InventoryNet" xml:lang="en-US" id="label_us-gaap_InventoryNet_en-US">Inventory - equipment</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xml:lang="en-US" id="label_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_en-US">Other current assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReceivable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxReceivable" xml:lang="en-US" id="label_us-gaap_IncomeTaxReceivable_en-US">Income taxes recoverable</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsNetCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DeferredTaxAssetsNetCurrent" xml:lang="en-US" id="label_us-gaap_DeferredTaxAssetsNetCurrent_en-US">Deferred income tax assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AssetsCurrent" xml:lang="en-US" id="label_us-gaap_AssetsCurrent_en-US">Total current assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AssetsNoncurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AssetsNoncurrentAbstract" xml:lang="en-US" id="label_us-gaap_AssetsNoncurrentAbstract_en-US">Non-current assets:</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InventoryRealEstate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InventoryRealEstate" xml:lang="en-US" id="label_us-gaap_InventoryRealEstate_en-US">Inventory - real estate</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xml:lang="en-US" id="label_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_en-US">Asset liquidation investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityMethodInvestments" xml:lang="en-US" id="label_us-gaap_EquityMethodInvestments_en-US">Investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PropertyPlantAndEquipmentNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PropertyPlantAndEquipmentNet" xml:lang="en-US" id="label_us-gaap_PropertyPlantAndEquipmentNet_en-US">Property, plant and equipment, net</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsNet" xml:lang="en-US" id="label_us-gaap_FiniteLivedIntangibleAssetsNet_en-US">Intangible assets, net</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Goodwill" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_Goodwill" xml:lang="en-US" id="label_us-gaap_Goodwill_en-US">Goodwill</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DeferredTaxAssetsNetNoncurrent" xml:lang="en-US" id="label_us-gaap_DeferredTaxAssetsNetNoncurrent_en-US">Deferred income tax assets (DeferredTaxAssetsNetNoncurrent)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Assets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_Assets" xml:lang="en-US" id="label_us-gaap_Assets_en-US">Total assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesAndStockholdersEquityAbstract" xml:lang="en-US" id="label_us-gaap_LiabilitiesAndStockholdersEquityAbstract_en-US">LIABILITIES AND EQUITY</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xml:lang="en-US" id="label_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_en-US">Accounts payable and accrued liabilities</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccruedIncomeTaxesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccruedIncomeTaxesCurrent" xml:lang="en-US" id="label_us-gaap_AccruedIncomeTaxesCurrent_en-US">Income taxes payable</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShortTermBankLoansAndNotesPayable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShortTermBankLoansAndNotesPayable" xml:lang="en-US" id="label_us-gaap_ShortTermBankLoansAndNotesPayable_en-US">Debt payable to third parties</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DueToRelatedPartiesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DueToRelatedPartiesCurrent" xml:lang="en-US" id="label_us-gaap_DueToRelatedPartiesCurrent_en-US">Debt payable to a related party</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Liabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_Liabilities" xml:lang="en-US" id="label_us-gaap_Liabilities_en-US">Total current liabilities</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommitmentsAndContingencies" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommitmentsAndContingencies" xml:lang="en-US" id="label_us-gaap_CommitmentsAndContingencies_en-US">Commitments and contingencies</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquityAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StockholdersEquityAbstract" xml:lang="en-US" id="label_us-gaap_StockholdersEquityAbstract_en-US">Equity:</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PreferredStockValue" xml:lang="en-US" id="label_us-gaap_PreferredStockValue_en-US">Preferred stock</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommonStockValue" xml:lang="en-US" id="label_us-gaap_CommonStockValue_en-US">Common stock</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdditionalPaidInCapital" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AdditionalPaidInCapital" xml:lang="en-US" id="label_us-gaap_AdditionalPaidInCapital_en-US">Additional paid-in capital</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RetainedEarningsAccumulatedDeficit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RetainedEarningsAccumulatedDeficit" xml:lang="en-US" id="label_us-gaap_RetainedEarningsAccumulatedDeficit_en-US">Accumulated deficit</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xml:lang="en-US" id="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_en-US">Accumulated other comprehensive loss</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StockholdersEquity" xml:lang="en-US" id="label_us-gaap_StockholdersEquity_en-US">Total equity</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesAndStockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesAndStockholdersEquity" xml:lang="en-US" id="label_us-gaap_LiabilitiesAndStockholdersEquity_en-US">Total liabilities and equity</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AllowanceForNotesAndLoansReceivableCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AllowanceForNotesAndLoansReceivableCurrent" xml:lang="en-US" id="label_us-gaap_AllowanceForNotesAndLoansReceivableCurrent_en-US">Allowance for doubtful accounts (in thousands of dollars)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockParOrStatedValuePerShare" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PreferredStockParOrStatedValuePerShare" xml:lang="en-US" id="label_us-gaap_PreferredStockParOrStatedValuePerShare_en-US">Preferred stock, par value (in dollars per share)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockSharesAuthorized" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PreferredStockSharesAuthorized" xml:lang="en-US" id="label_us-gaap_PreferredStockSharesAuthorized_en-US">Preferred stock, shares authorized</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockSharesIssued" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PreferredStockSharesIssued" xml:lang="en-US" id="label_us-gaap_PreferredStockSharesIssued_en-US">Preferred stock, shares issued</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PreferredStockSharesOutstanding" xml:lang="en-US" id="label_us-gaap_PreferredStockSharesOutstanding_en-US">Preferred stock, shares outstanding</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockLiquidationPreferenceValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PreferredStockLiquidationPreferenceValue" xml:lang="en-US" id="label_us-gaap_PreferredStockLiquidationPreferenceValue_en-US">Preferred stock, liquidation preference (in thousands of dollars)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockParOrStatedValuePerShare" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommonStockParOrStatedValuePerShare" xml:lang="en-US" id="label_us-gaap_CommonStockParOrStatedValuePerShare_en-US">Common stock, par value (in dollars per share)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockSharesAuthorized" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommonStockSharesAuthorized" xml:lang="en-US" id="label_us-gaap_CommonStockSharesAuthorized_en-US">Common stock, shares authorized</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockSharesIssued" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommonStockSharesIssued" xml:lang="en-US" id="label_us-gaap_CommonStockSharesIssued_en-US">Common Stock, Shares, Issued</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommonStockSharesOutstanding" xml:lang="en-US" id="label_us-gaap_CommonStockSharesOutstanding_en-US">Common stock, shares outstanding</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RevenuesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RevenuesAbstract" xml:lang="en-US" id="label_us-gaap_RevenuesAbstract_en-US">Revenue:</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationRevenueAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AssetLiquidationRevenueAbstract" xml:lang="en-US" id="label_hgbl_AssetLiquidationRevenueAbstract_en-US">Asset Liquidation Revenue [Abstract]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetSales" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AssetSales" xml:lang="en-US" id="label_hgbl_AssetSales_en-US">Asset Sales</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SalesRevenueServicesNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SalesRevenueServicesNet" xml:lang="en-US" id="label_us-gaap_SalesRevenueServicesNet_en-US">Commissions and other</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SalesRevenueNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SalesRevenueNet" xml:lang="en-US" id="label_us-gaap_SalesRevenueNet_en-US">Total asset liquidation revenue</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IntellectualPropertyRevenue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_IntellectualPropertyRevenue" xml:lang="en-US" id="label_hgbl_IntellectualPropertyRevenue_en-US">Intellectual Property Revenue</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Revenues" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_Revenues" xml:lang="en-US" id="label_us-gaap_Revenues_en-US">Total revenue</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingCostsAndExpensesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingCostsAndExpensesAbstract" xml:lang="en-US" id="label_us-gaap_OperatingCostsAndExpensesAbstract_en-US">Operating costs and expenses:</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationExpenses" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AssetLiquidationExpenses" xml:lang="en-US" id="label_hgbl_AssetLiquidationExpenses_en-US">Asset Liquidation Expenses</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherCostOfOperatingRevenue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherCostOfOperatingRevenue" xml:lang="en-US" id="label_us-gaap_OtherCostOfOperatingRevenue_en-US">Inventory maintenance</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LicenseCosts" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LicenseCosts" xml:lang="en-US" id="label_us-gaap_LicenseCosts_en-US">Patent licensing and maintenance costs</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SellingGeneralAndAdministrativeExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SellingGeneralAndAdministrativeExpense" xml:lang="en-US" id="label_us-gaap_SellingGeneralAndAdministrativeExpense_en-US">Selling, general and administrative</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DepreciationAndAmortization" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DepreciationAndAmortization" xml:lang="en-US" id="label_us-gaap_DepreciationAndAmortization_en-US">Depreciation and amortization</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CostsAndExpenses" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CostsAndExpenses" xml:lang="en-US" id="label_us-gaap_CostsAndExpenses_en-US">Total operating costs and expenses</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" xml:lang="en-US" id="label_hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments_en-US">Operating Income Loss Before Earnings Of Equity Accounted Asset Liquidation Investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xml:lang="en-US" id="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments_en-US">Earnings Of Equity Accounted Asset Liquidation Investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingIncomeLoss" xml:lang="en-US" id="label_us-gaap_OperatingIncomeLoss_en-US">Operating income (loss)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NonoperatingIncomeExpenseAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NonoperatingIncomeExpenseAbstract" xml:lang="en-US" id="label_us-gaap_NonoperatingIncomeExpenseAbstract_en-US">Other income (expenses):</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherNonoperatingIncomeExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherNonoperatingIncomeExpense" xml:lang="en-US" id="label_us-gaap_OtherNonoperatingIncomeExpense_en-US">Other income</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestExpenseOther" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InterestExpenseOther" xml:lang="en-US" id="label_us-gaap_InterestExpenseOther_en-US">Interest expense - third party</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestExpenseRelatedParty" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InterestExpenseRelatedParty" xml:lang="en-US" id="label_us-gaap_InterestExpenseRelatedParty_en-US">Interest expense related party</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NonoperatingIncomeExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NonoperatingIncomeExpense" xml:lang="en-US" id="label_us-gaap_NonoperatingIncomeExpense_en-US">Total other income (expenses)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xml:lang="en-US" id="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_en-US">Loss before the undernoted</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxExpenseBenefit" xml:lang="en-US" id="label_us-gaap_IncomeTaxExpenseBenefit_en-US">Income tax expense (recovery)</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xml:lang="en-US" id="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments_en-US">Income Loss From Equity Method Investments Excluding Asset Liquidation Investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NetIncomeLoss" xml:lang="en-US" id="label_us-gaap_NetIncomeLoss_en-US">Net income (loss)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xml:lang="en-US" id="label_us-gaap_ComprehensiveIncomeNetOfTaxAbstract_en-US">Other comprehensive loss:</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xml:lang="en-US" id="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_en-US">Currency translation adjustment</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ComprehensiveIncomeNetOfTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ComprehensiveIncomeNetOfTax" xml:lang="en-US" id="label_us-gaap_ComprehensiveIncomeNetOfTax_en-US">Comprehensive income (loss)</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xml:lang="en-US" id="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments_en-US">Tax On Income Loss From Equity Method Investments Excluding Asset Liquidation Investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xml:lang="en-US" id="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_en-US">Tax on currency translation adjustment</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SharesOutstanding" xml:lang="en-US" id="label_us-gaap_SharesOutstanding_en-US">Balance (in shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StockIssuedDuringPeriodValueNewIssues" xml:lang="en-US" id="label_us-gaap_StockIssuedDuringPeriodValueNewIssues_en-US">Issuance of common stock</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StockIssuedDuringPeriodSharesNewIssues" xml:lang="en-US" id="label_us-gaap_StockIssuedDuringPeriodSharesNewIssues_en-US">Issuance of common stock (Shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ExerciseOfOptionsDuringPeriodValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ExerciseOfOptionsDuringPeriodValue" xml:lang="en-US" id="label_hgbl_ExerciseOfOptionsDuringPeriodValue_en-US">Exercise Of Options During Period Value</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" xml:lang="en-US" id="label_hgbl_NetSharesIssuedDueToExerciseOfOptions_en-US">Net Shares Issued Due To Exercise Of Options</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xml:lang="en-US" id="label_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness_en-US">Issuance Of Options To Purchase Common Stock In Exchange For Assets Of Acquired Business</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CancellationOfSharesValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CancellationOfSharesValue" xml:lang="en-US" id="label_hgbl_CancellationOfSharesValue_en-US">Cancellation Of Shares Value</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CancellationOfSharesValueShares" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CancellationOfSharesValueShares" xml:lang="en-US" id="label_hgbl_CancellationOfSharesValueShares_en-US">Cancellation Of Shares Value Shares</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xml:lang="en-US" id="label_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_en-US">Compensation cost related to stock options</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xml:lang="en-US" id="label_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_en-US">Cash flows provided by operating activities:</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xml:lang="en-US" id="label_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_en-US">Adjustments to reconcile net income (loss) to net cash provided by operating activities:</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInInterestPayableNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInInterestPayableNet" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInInterestPayableNet_en-US">Accrued interest included in third party debt</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AmortizationOfFinancingCosts" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AmortizationOfFinancingCosts" xml:lang="en-US" id="label_us-gaap_AmortizationOfFinancingCosts_en-US">Amortization of financing costs on debt payable to third party</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensation" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensation" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensation_en-US">Stock-based compensation expense</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RevenueIntellectualPropertyLicense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_RevenueIntellectualPropertyLicense" xml:lang="en-US" id="label_hgbl_RevenueIntellectualPropertyLicense_en-US">Revenue Intellectual Property License</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_en-US">Changes in operating assets and liabilities:</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInAccountsReceivable" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInAccountsReceivable_en-US">Increase in amounts receivable</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInDepositsOutstanding" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInDepositsOutstanding" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInDepositsOutstanding_en-US">Decrease (increase) in deposits</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInInventories" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInInventories" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInInventories_en-US">Decrease in inventory</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IncreaseInAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_IncreaseInAssetLiquidationInvestments" xml:lang="en-US" id="label_hgbl_IncreaseInAssetLiquidationInvestments_en-US">Increase In Asset Liquidation Investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_en-US">Increase in other assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInIncomeTaxesReceivable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInIncomeTaxesReceivable" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInIncomeTaxesReceivable_en-US">Increase in income taxes recoverable</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_en-US">Decrease (increase) in deferred income tax assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_en-US">Increase in accounts payable and accrued liabilities</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_en-US">Decrease in income taxes payable</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NetCashProvidedByUsedInOperatingActivities" xml:lang="en-US" id="label_us-gaap_NetCashProvidedByUsedInOperatingActivities_en-US">Net cash provided by operating activities</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xml:lang="en-US" id="label_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_en-US">Cash flows provided by (used in) investing activities:</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_en-US">Net cash paid for business acquisition</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsToAcquireEquityMethodInvestments" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireEquityMethodInvestments_en-US">Investment in other equity accounted investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityMethodInvestmentDistributions" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_EquityMethodInvestmentDistributions" xml:lang="en-US" id="label_hgbl_EquityMethodInvestmentDistributions_en-US">Equity Method Investment Distributions</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_en-US">Purchase of property, plant and equipment</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" xml:lang="en-US" id="label_us-gaap_NetCashProvidedByUsedInInvestingActivities_en-US">Net cash provided by (used in) investing activities</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xml:lang="en-US" id="label_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_en-US">Cash flows used in financing activities:</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromLinesOfCredit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProceedsFromLinesOfCredit" xml:lang="en-US" id="label_us-gaap_ProceedsFromLinesOfCredit_en-US">Proceeds of debt payable to third parties</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RepaymentsOfLinesOfCredit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RepaymentsOfLinesOfCredit" xml:lang="en-US" id="label_us-gaap_RepaymentsOfLinesOfCredit_en-US">Repayment of debt payable to third parties</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromRelatedPartyDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProceedsFromRelatedPartyDebt" xml:lang="en-US" id="label_us-gaap_ProceedsFromRelatedPartyDebt_en-US">Advances from related parties</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RepaymentsOfRelatedPartyDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RepaymentsOfRelatedPartyDebt" xml:lang="en-US" id="label_us-gaap_RepaymentsOfRelatedPartyDebt_en-US">Advances to related parties</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromStockOptionsExercised" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProceedsFromStockOptionsExercised" xml:lang="en-US" id="label_us-gaap_ProceedsFromStockOptionsExercised_en-US">Proceeds from exercise of options to purchase common shares</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NetCashProvidedByUsedInFinancingActivities" xml:lang="en-US" id="label_us-gaap_NetCashProvidedByUsedInFinancingActivities_en-US">Net cash used in financing activities</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xml:lang="en-US" id="label_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_en-US">Increase (decrease) in cash</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xml:lang="en-US" id="label_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_en-US">Supplemental schedule of non-cash investing and financing activities:</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense" xml:lang="en-US" id="label_hgbl_IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense_en-US">Issuance Cancellation Of Common Stock In Exchange For Intellectual Property License</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness" xml:lang="en-US" id="label_hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness_en-US">Issuance Of Common Stock In Exchange For Assets Of Acquired Business</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SupplementalCashFlowInformationAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SupplementalCashFlowInformationAbstract" xml:lang="en-US" id="label_us-gaap_SupplementalCashFlowInformationAbstract_en-US">Supplemental cash flow information:</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxesPaid" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxesPaid" xml:lang="en-US" id="label_us-gaap_IncomeTaxesPaid_en-US">Taxes paid</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestPaid" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InterestPaid" xml:lang="en-US" id="label_us-gaap_InterestPaid_en-US">Interest paid</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xml:lang="en-US" id="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock_en-US">Assetsandliabilitiesacquired Policy [Text Block]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xml:lang="en-US" id="label_hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock_en-US">Schedule Of Results Of Operations For Joint Venture Activities Disclosure [Table Text Block]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleofcomponentsofassetsandliabilitiesfromjointventureinvestmentsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ScheduleofcomponentsofassetsandliabilitiesfromjointventureinvestmentsTableTextBlock" xml:lang="en-US" id="label_hgbl_ScheduleofcomponentsofassetsandliabilitiesfromjointventureinvestmentsTableTextBlock_en-US">Scheduleofcomponentsofassetsandliabilitiesfromjointventureinvestments [Table Text Block]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ComponentsEquityMethodInvestmentsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ComponentsEquityMethodInvestmentsTableTextBlock" xml:lang="en-US" id="label_hgbl_ComponentsEquityMethodInvestmentsTableTextBlock_en-US">Components Equity Method Investments [Table Text Block]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CounselManagementServicesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CounselManagementServicesMember" xml:lang="en-US" id="label_hgbl_CounselManagementServicesMember_en-US">Counsel Management Services [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_WhitePlainsNYMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_WhitePlainsNYMember" xml:lang="en-US" id="label_hgbl_WhitePlainsNYMember_en-US">White Plains N Y [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LosAngelesCMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_LosAngelesCMember" xml:lang="en-US" id="label_hgbl_LosAngelesCMember_en-US">Los Angeles C [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_FosterCityCMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_FosterCityCMember" xml:lang="en-US" id="label_hgbl_FosterCityCMember_en-US">Foster City C [Member]</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember" xml:lang="en-US" id="label_hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember_en-US">Two Zero One Zero Nonqualified Stock Option Plan [Member]</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_DueToAuctionClientsCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_DueToAuctionClientsCurrent" xml:lang="en-US" id="label_hgbl_DueToAuctionClientsCurrent_en-US">Due To Auction Clients Current</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DueToJointVenturePartnersCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_DueToJointVenturePartnersCurrent" xml:lang="en-US" id="label_hgbl_DueToJointVenturePartnersCurrent_en-US">Due To Joint Venture Partners Current</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_TaxesPayableCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_TaxesPayableCurrent" xml:lang="en-US" id="label_us-gaap_TaxesPayableCurrent_en-US">Sales and other taxes</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CustomerDepositsCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CustomerDepositsCurrent" xml:lang="en-US" id="label_us-gaap_CustomerDepositsCurrent_en-US">Customer deposits</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EmployeeRelatedLiabilitiesCurrent" xml:lang="en-US" id="label_us-gaap_EmployeeRelatedLiabilitiesCurrent_en-US">Remuneration and benefits</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AssetLiquidationExpense" xml:lang="en-US" id="label_hgbl_AssetLiquidationExpense_en-US">Asset Liquidation Expense</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AuctionExpenses" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AuctionExpenses" xml:lang="en-US" id="label_hgbl_AuctionExpenses_en-US">Auction Expenses</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RegulatoryAndLegalFees" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_RegulatoryAndLegalFees" xml:lang="en-US" id="label_hgbl_RegulatoryAndLegalFees_en-US">Regulatory And Legal Fees</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccruedProfessionalFeesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccruedProfessionalFeesCurrent" xml:lang="en-US" id="label_us-gaap_AccruedProfessionalFeesCurrent_en-US">Accounting, auditing and tax consulting</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PatentLicensingAndMaintenance" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_PatentLicensingAndMaintenance" xml:lang="en-US" id="label_hgbl_PatentLicensingAndMaintenance_en-US">Patent Licensing And Maintenance</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherAccruedLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherAccruedLiabilitiesCurrent" xml:lang="en-US" id="label_us-gaap_OtherAccruedLiabilitiesCurrent_en-US">Other (OtherAccruedLiabilitiesCurrent)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShortTermBorrowings" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShortTermBorrowings" xml:lang="en-US" id="label_us-gaap_ShortTermBorrowings_en-US">Total debt</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear" xml:lang="en-US" id="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear_en-US">Operating Leases Future Minimum Payments Due In Current Fiscal Year</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear" xml:lang="en-US" id="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear_en-US">Operating Leases Future Minimum Payments Due In Next Fiscal Year</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears" xml:lang="en-US" id="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears_en-US">Operating Leases Future Minimum Payments Due In Two Fiscal Years</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears" xml:lang="en-US" id="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears_en-US">Operating Leases Future Minimum Payments Due In Three Fiscal Years</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xml:lang="en-US" id="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_en-US">Operating Leases, Future Minimum Payments Due</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CurrentFederalTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CurrentFederalTaxExpenseBenefit" xml:lang="en-US" id="label_us-gaap_CurrentFederalTaxExpenseBenefit_en-US">Expected federal statutory tax expenses(benefit)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract" xml:lang="en-US" id="label_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract_en-US">Increase (reduction) in taxes resulting from:</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationNondeductibleExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxReconciliationNondeductibleExpense" xml:lang="en-US" id="label_us-gaap_IncomeTaxReconciliationNondeductibleExpense_en-US">Non-deductible expenses (permanent differences)</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_IncomeTaxReconciliationCapitalLossExpiry" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_IncomeTaxReconciliationCapitalLossExpiry" xml:lang="en-US" id="label_hgbl_IncomeTaxReconciliationCapitalLossExpiry_en-US">Income Tax Reconciliation Capital Loss Expiry</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxReconciliationOtherAdjustments" xml:lang="en-US" id="label_us-gaap_IncomeTaxReconciliationOtherAdjustments_en-US">Other (IncomeTaxReconciliationOtherAdjustments)</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetOperatingLossCarryForward" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_DeferredTaxAssetsNetOperatingLossCarryForward" xml:lang="en-US" id="label_hgbl_DeferredTaxAssetsNetOperatingLossCarryForward_en-US">Deferred Tax Assets Net Operating Loss Carry Forward</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets" xml:lang="en-US" id="label_hgbl_DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets_en-US">Deferred Tax Assets Net In Process Research And Development And Intangible Assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts" xml:lang="en-US" id="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts_en-US">Deferred Tax Assets Net Tax Deferred Expense Compensation And Benefits Share Based Compensation Costs</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts" xml:lang="en-US" id="label_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts_en-US">Deferred Tax Assets Net Tax Deferred Expense Start Up Costs</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetDepreciationAndAmortization" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_DeferredTaxAssetsNetDepreciationAndAmortization" xml:lang="en-US" id="label_hgbl_DeferredTaxAssetsNetDepreciationAndAmortization_en-US">Deferred Tax Assets Net Depreciation And Amortization</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsNetOthers" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_DeferredTaxAssetsNetOthers" xml:lang="en-US" id="label_hgbl_DeferredTaxAssetsNetOthers_en-US">Deferred Tax Assets Net Others</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ManagementFeesPaidToRelatedParty" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ManagementFeesPaidToRelatedParty" xml:lang="en-US" id="label_hgbl_ManagementFeesPaidToRelatedParty_en-US">Management Fees Paid To Related Party</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty_en-US">Other charges</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionAmountsOfTransaction" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionAmountsOfTransaction_en-US">Total</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LeaseExpensePaidToRelatedParty" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_LeaseExpensePaidToRelatedParty" xml:lang="en-US" id="label_hgbl_LeaseExpensePaidToRelatedParty_en-US">Lease Expense Paid To Related Party</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_en-US">Options expired</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_en-US">Options forfeited</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_en-US">Risk-free interest rate (Minimum)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_en-US">Risk-free interest rate (Maximum)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xml:lang="en-US" id="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_en-US">Expected life (years)</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum" xml:lang="en-US" id="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMinimum_en-US">Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumption Expected Term Minimum</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum" xml:lang="en-US" id="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionExpectedTermMaximum_en-US">Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumption Expected Term Maximum</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_en-US">Expected volitility (Minimum)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_en-US">Expected volitility (Maximum)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_en-US">Expected dividend yield</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate" xml:lang="en-US" id="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedForfeituresRate_en-US">Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Forfeitures Rate</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_en-US">Options exercisable at end of year (in shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Outstanding at beginning of year (in dollars per share)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Exercised</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Expired</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Forfeited</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Options exercisable at end of year (in dollars per share)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_en-US">Weighted Average Grant Date Fair Value, Granted</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber" xml:lang="en-US" id="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber_en-US">Share Based Compensation Arrangement By Share Based Payment Award Options Nonvested Number</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod" xml:lang="en-US" id="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod_en-US">Share Based Compensation Arrangement By Share Based Payment Award Options Vested In Period</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited" xml:lang="en-US" id="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited_en-US">Share Based Compensation Arrangement By Share Based Payment Award Unvested Options Forfeited</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xml:lang="en-US" id="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_en-US">Share Based Compensation Arrangement By Share Based Payment Award Options Nonvested Weighted Average Grant Date Fair Value</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US" id="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue_en-US">Share Based Compensation Arrangement By Share Based Payment Award Options Vested In Period Weighted Average Grant Date Fair Value</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue" xml:lang="en-US" id="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue_en-US">Share Based Compensation Arrangement By Share Based Payment Award Unvested Options Forfeited Weighted Average Grant Date Fair Value</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ExercisePriceZeroZeroEightToZeroOneFiveMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ExercisePriceZeroZeroEightToZeroOneFiveMember" xml:lang="en-US" id="label_hgbl_ExercisePriceZeroZeroEightToZeroOneFiveMember_en-US">Exercise Price Zero Zero Eight To Zero One Five [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ExercisePriceZeroSevenZeroToOneZeroZeroMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ExercisePriceZeroSevenZeroToOneZeroZeroMember" xml:lang="en-US" id="label_hgbl_ExercisePriceZeroSevenZeroToOneZeroZeroMember_en-US">Exercise Price Zero Seven Zero To One Zero Zero [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ExercisePriceOneEightThreeToTwoZeroZeroMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ExercisePriceOneEightThreeToTwoZeroZeroMember" xml:lang="en-US" id="label_hgbl_ExercisePriceOneEightThreeToTwoZeroZeroMember_en-US">Exercise Price One Eight Three To Two Zero Zero [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xml:lang="en-US" id="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_en-US">Options Outstanding, Weighted Average Remaining Life (years)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xml:lang="en-US" id="label_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_en-US">Number Exercisable, Weighted Average Remaining Life (years)</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_InvestmentInEquityAccountedAssetLiquidationInvestees" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_InvestmentInEquityAccountedAssetLiquidationInvestees" xml:lang="en-US" id="label_hgbl_InvestmentInEquityAccountedAssetLiquidationInvestees_en-US">Investment In Equity Accounted Asset Liquidation Investees</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InterestExpense" xml:lang="en-US" id="label_us-gaap_InterestExpense_en-US">Interest expense</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TotalInterestExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_TotalInterestExpense" xml:lang="en-US" id="label_hgbl_TotalInterestExpense_en-US">Total Interest Expense</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments" xml:lang="en-US" id="label_hgbl_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments_en-US">Other Income Expense And Earnings Loss Of Other Equity Accounted Investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherExpenses" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherExpenses" xml:lang="en-US" id="label_us-gaap_OtherExpenses_en-US">Other corporate expenses (primarily corporate level interest, general and administrative expenses)</link:label>
  </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>12
<FILENAME>hgbl-20131231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8" standalone="yes"?>
<!-- Compliance Xpressware Instance Document http://www.compliancexpressware.com/  -->
<!-- Version: 1.0.0 --><!-- Creation date:15:18:25 GMT-0700 -->
<!-- Copyright (c) Compliance Xpressware, LLP. All Rights Reserved. -->
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink">
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  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/BalanceSheet">
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    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="5"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="CashAndCashEquivalentsAtCarryingValue" xlink:title="CashAndCashEquivalentsAtCarryingValue"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsCurrentAbstract" xlink:to="CashAndCashEquivalentsAtCarryingValue" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableNetCurrent" xlink:label="AccountsNotesAndLoansReceivableNetCurrent" xlink:title="AccountsNotesAndLoansReceivableNetCurrent"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsCurrentAbstract" xlink:to="AccountsNotesAndLoansReceivableNetCurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="4"/>
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<FILENAME>R39.htm
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<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E1F">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Earnings (Loss) per Share (Narrative) (Details) (Class N Preferred Stock [Member])<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Class N Preferred Stock [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertiblePreferredStockTermsOfConversion', window );">Convertible Preferred Stock, Shares Issuable upon Conversion</a></td>
        <td class="text">The value of each Class N preferred share is $1,000, and each share is convertible to 40 common shares at the rate of $25 per common share.<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertiblePreferredStockTermsOfConversion">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Specific terms relevant to convertibility. Includes class of preferred stock and number of shares convertible into, exercise (or conversion) price or rates, dates relevant to conversion timing and events relevant to conversion. Describe also any beneficial conversion features. where convertible preferred stock with a nondetachable conversion feature is in-the-money at commitment date. For contingently convertible preferred stock, discuss the circumstances of the contingency, including the events or changes in circumstance that would cause the contingency to be met and any of the significant features necessary to understand the conversion rights and the timing of those rights. Include also an events or changes in circumstance, if any, that could adjust or change the contingency, conversion price, or number of shares, including significant terms of those changes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21506-112644<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 7<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21521-112644<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Contingently Convertible Instruments<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6508575<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21538-112644<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ConvertiblePreferredStockTermsOfConversion</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ENVAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of The Company's Investment in Polaroid (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Net investment</a></td>
        <td class="nump">$ 1,769<span></span></td>
        <td class="nump">$ 2,426<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Polaroid Corporation [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentOwnedAtCost', window );">Capital invested</a></td>
        <td class="nump">3,109<span></span></td>
        <td class="nump">3,053<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_EquityInEarnings', window );">Equity in earnings</a></td>
        <td class="nump">259<span></span></td>
        <td class="nump">167<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_EquityMethodInvestmentsCapitalReturned', window );">Capital returned</a></td>
        <td class="num">(1,618)<span></span></td>
        <td class="num">(814)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Net investment</a></td>
        <td class="nump">1,750<span></span></td>
        <td class="nump">2,406<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Class A [Member] | Polaroid Corporation [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentOwnedAtCost', window );">Capital invested</a></td>
        <td class="nump">2,492<span></span></td>
        <td class="nump">2,447<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_EquityInEarnings', window );">Equity in earnings</a></td>
        <td class="nump">209<span></span></td>
        <td class="nump">137<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_EquityMethodInvestmentsCapitalReturned', window );">Capital returned</a></td>
        <td class="num">(1,300)<span></span></td>
        <td class="num">(654)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Net investment</a></td>
        <td class="nump">1,401<span></span></td>
        <td class="nump">1,930<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Class D [Member] | Polaroid Corporation [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentOwnedAtCost', window );">Capital invested</a></td>
        <td class="nump">617<span></span></td>
        <td class="nump">606<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_EquityInEarnings', window );">Equity in earnings</a></td>
        <td class="nump">50<span></span></td>
        <td class="nump">30<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_EquityMethodInvestmentsCapitalReturned', window );">Capital returned</a></td>
        <td class="num">(318)<span></span></td>
        <td class="num">(160)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Net investment</a></td>
        <td class="nump">$ 349<span></span></td>
        <td class="nump">$ 476<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_EquityInEarnings">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the entity's cumulative share, since its initial investment, of the net income (loss) of its investees to which the equity method of accounting is applied. Excludes income (loss) from Equity Accounted Asset Liquidation Investments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_EquityInEarnings</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
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                  <tr>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the cumulative amount, since initial investment, of dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain non controlled corporations; these investments are accounted for under the equity method of accounting. Excludes distributions from Equity Accounted Asset Liquidation Investments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_EquityMethodInvestmentsCapitalReturned</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=16385135&amp;loc=d3e33749-111570<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentOwnedAtCost">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Cost of the investment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InvestmentOwnedAtCost</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>R48.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EXPDK">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Stock-based Compensation (Narrative) (Details) (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">1 Months Ended</th>
        <th class="th" colspan="2">12 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="7">12 Months Ended</th>
        <th class="th" colspan="1">0 Months Ended</th>
        <th class="th" colspan="1">12 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="2">12 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="2">12 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="2">12 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1">12 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="2"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Nov. 30, 2003</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2011</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012

</div>
          <div>Employees [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012

</div>
          <div>Former Owners of Heritage Global Partners [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Officer [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Option Expense [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012

</div>
          <div>Option Expense [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Directors [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012

</div>
          <div>Directors [Member]</div>
        </th>
        <th class="th">
          <div>Aug. 10, 2012

</div>
          <div>Co Chief Executive Officers [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2011

</div>
          <div>Equity Partners Stock Option Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Equity Partners Stock Option Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012

</div>
          <div>Equity Partners Stock Option Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>1995 Employee Stock Option and Appreciation Rights Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012

</div>
          <div>1995 Employee Stock Option and Appreciation Rights Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>2010 Non-Qualified Stock Option Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012

</div>
          <div>2010 Non-Qualified Stock Option Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2011

</div>
          <div>2010 Non-Qualified Stock Option Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Other Options Issued [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012

</div>
          <div>Other Options Issued [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2011

</div>
          <div>Other Options Issued [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>2003 Stock Option and Appreciation Rights Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012

</div>
          <div>2003 Stock Option and Appreciation Rights Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2011

</div>
          <div>2003 Stock Option and Appreciation Rights Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>1997 Recruitment Stock Option Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012

</div>
          <div>1997 Recruitment Stock Option Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2011

</div>
          <div>1997 Recruitment Stock Option Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>1995 Director Stock Option and Appreciation Rights Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012

</div>
          <div>1995 Director Stock Option and Appreciation Rights Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Minimum [Member]

</div>
          <div>2003 Stock Option and Appreciation Rights Plan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Maximum [Member]

</div>
          <div>2003 Stock Option and Appreciation Rights Plan [Member]</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityReverseStockSplit', window );">Stockholders' Equity, Reverse Stock Split</a></td>
        <td class="text">1-for-20<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized', window );">Number of Shares Authorized for Stock-Based Compensation Plan</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">230,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">20,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,250,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">625,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">2,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">370,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">12,500<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options, Outstanding (in shares)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">2,130,000<span></span></td>
        <td class="nump">3,898,198<span></span></td>
        <td class="nump">3,141,198<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">230,000<span></span></td>
        <td class="nump">230,000<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="nump">1,250,000<span></span></td>
        <td class="nump">1,250,000<span></span></td>
        <td class="nump">625,000<span></span></td>
        <td class="nump">625,000<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="nump">1,275,000<span></span></td>
        <td class="nump">1,565,000<span></span></td>
        <td class="nump">1,430,000<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="nump">228,198<span></span></td>
        <td class="nump">231,198<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Options, Exercised (in shares)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">30,000<span></span></td>
        <td class="nump">31,750<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(30,000)<span></span></td>
        <td class="num">(30,000)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="num">(1,750)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options, Granted (in shares)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">200,000<span></span></td>
        <td class="nump">1,040,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">365,000<span></span></td>
        <td class="nump">625,000<span></span></td>
        <td class="nump">150,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">50,000<span></span></td>
        <td class="nump">50,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">230,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="nump">625,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">200,000<span></span></td>
        <td class="nump">415,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1', window );">Stock Option Award Vesting Period</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">4 years<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod', window );">Stock Option Award Exercisable Period</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">10 years<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice', window );">Exercise Price, Outstanding</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0.08<span></span></td>
        <td class="nump">$ 2.00<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodExercisePrice', window );">Exercise price, options granted in period</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 1.83<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock-based compensation expense</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 532<span></span></td>
        <td class="nump">$ 1,647<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 532<span></span></td>
        <td class="nump">$ 593<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 1,054<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitRealizedFromExerciseOfStockOptions', window );">Tax Benefit Realized from Exercise of Stock Options</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">3<span></span></td>
        <td class="nump">25<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions', window );">Employee Service-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Stock Options</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">837<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from Stock Options Exercised</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">10<span></span></td>
        <td class="nump">14<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1', window );">Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">26 months<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_CommonStockSharesIssuedForEachCoCeo', window );">Common Stock Shares Issued for Each Co-CEO</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">400,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1', window );">Fair Value of Options Vested in Period</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 914<span></span></td>
        <td class="nump">$ 468<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_CommonStockSharesIssuedForEachCoCeo">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The number of shares issued to each Co-CEO during the period in exchange for intellectual property licensing agreement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_CommonStockSharesIssuedForEachCoCeo</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Stock Option Award Exercisable Period</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisablePeriod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:durationItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Exercise Price, Outstanding</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Exercise price, options granted in period</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average period over which unrecognized compensation is expected to be recognized for equity-based compensation plans, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (i)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:durationItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Unrecognized cost of unvested options awarded to employees as compensation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitRealizedFromExerciseOfStockOptions">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of the aggregate tax benefit realized from the exercise of stock options and the conversion of similar instruments during the annual period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (j)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitRealizedFromExerciseOfStockOptions</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromStockOptionsExercised">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (j)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromStockOptionsExercised</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensation</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Period which an employee's right to exercise an award is no longer contingent on satisfaction of either a service condition, market condition or a performance condition, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:durationItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Gross number of share options (or share units) granted during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of options outstanding, including both vested and non-vested options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)-(ii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Fair value of options vested. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Description of the reverse stock split arrangement. Also provide the retroactive effect given by the reverse split that occurs after the balance sheet date but before the release of financial statements.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 4<br><br> -Subparagraph (SAB TOPIC 4.C)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187143-122770<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 4<br><br> -Section C<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquityReverseStockSplit</nobr></td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of share options (or share units) exercised during the current period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28,29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ELAAE">
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          <div style="width: 200px;"><strong>Schedule of Nonvested Option Activity (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber', window );">Options, Unvested at beginning of year</a></td>
        <td class="nump">2,600,000<span></span></td>
        <td class="nump">2,350,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options granted</a></td>
        <td class="nump">200,000<span></span></td>
        <td class="nump">1,040,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod', window );">Options, Vested</a></td>
        <td class="num">(790,000)<span></span></td>
        <td class="num">(540,000)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited', window );">Options, Forfeited</a></td>
        <td class="num">(810,000)<span></span></td>
        <td class="num">(250,000)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber', window );">Options, Unvested at end of year</a></td>
        <td class="nump">1,200,000<span></span></td>
        <td class="nump">2,600,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Weighted Average Grant Date Fair Value, Unvested at beginning of year</a></td>
        <td class="nump">$ 1.23<span></span></td>
        <td class="nump">$ 0.83<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Weighted Average Grant Date Fair Value, Granted</a></td>
        <td class="nump">$ 0.76<span></span></td>
        <td class="nump">$ 1.75<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue', window );">Weighted Average Grant Date Fair Value, Vested</a></td>
        <td class="nump">$ 1.16<span></span></td>
        <td class="nump">$ 0.87<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue', window );">Weighted Average Grant Date Fair Value, Forfeited</a></td>
        <td class="nump">$ 0.53<span></span></td>
        <td class="nump">$ 0.20<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Weighted Average Grant Date Fair Value, Unvested at end of year</a></td>
        <td class="nump">$ 1.67<span></span></td>
        <td class="nump">$ 1.23<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The number of non-vested stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The weighted average fair value of non vested options for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain rights to exercise the options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The number of stock (or unit) options, that vested during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The weighted average fair value as of grant date pertaining to a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodWeightedAverageGrantDateFairValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of unvested shares under option equity instrument agreements that were forfeited during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeited</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The weighted average grant-date fair value of non vested options forfeited during the reporting period as calculated by applying the disclosed option pricing methodology.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardUnvestedOptionsForfeitedWeightedAverageGrantDateFairValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Gross number of share options (or share units) granted during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (d)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R55.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EZDAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of Intangible Assets (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total net intangible assets</a></td>
        <td class="nump">$ 4,810<span></span></td>
        <td class="nump">$ 5,263<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Customer/Broker Network [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross intangible assets</a></td>
        <td class="nump">4,180<span></span></td>
        <td class="nump">4,180<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
        <td class="num">(639)<span></span></td>
        <td class="num">(290)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total net intangible assets</a></td>
        <td class="nump">3,541<span></span></td>
        <td class="nump">3,890<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Trade Name [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross intangible assets</a></td>
        <td class="nump">1,460<span></span></td>
        <td class="nump">1,460<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
        <td class="num">(191)<span></span></td>
        <td class="num">(87)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total net intangible assets</a></td>
        <td class="nump">$ 1,269<span></span></td>
        <td class="nump">$ 1,373<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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                <p>Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p>
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                <p>Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p>
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                <p>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EIH">
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                <p>Revenue earned during the period relating to consideration received from another party for the right to use, or own, certain of the entity's intangible assets. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, software or trademark.</p>
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          <td align="right" valign="bottom" width="2%">&#160;</td>
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          <td align="left" valign="bottom" width="10%">&#160;</td>
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            Class N preferred shares, $10.00
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            579
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
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            592
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            6
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            6
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                <p>Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information.  Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Reconciliation Of Reported Segment Information From Segments To Consolidated Financial Statement Items (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="4">12 Months Ended</th>
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      <tr>
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        </th>
        <th class="th" colspan="2">
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Asset liquidation revenue</a></td>
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        <td class="fn" style="border-bottom: 0px;"></td>
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        <td class="nump">824<span></span></td>
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        <td class="nump">8,892<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">14,128<span></span></td>
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        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">64<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="nump">168<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">0<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="nump">388<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">290<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="nump">556<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">290<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="nump">472<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">407<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Segment income (loss)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(3,493)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(2,679)<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="num">(3,029)<span></span></td>
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        <td class="nump">978<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="num">(6,396)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(1,813)<span></span></td>
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        <td class="nump">49,995<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">61,310<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="nump">8,068<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">14,128<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other income</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">63<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest expense</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">388<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">289<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">472<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">407<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Segment income (loss)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(2,404)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">92<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="nump">20,399<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">27,752<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Unallocated Amount to Segment [Member]</div>
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        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_IntellectualPropertyRevenue', window );">Intellectual property licensing revenue</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">824<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other income</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">1<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseRelatedParty', window );">Interest Expense, Related Party</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">168<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest expense</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">1<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments', window );">Other income (expense) and earnings (loss) of other equity accounted investments</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">126<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(111)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherExpenses', window );">Other corporate expenses (primarily corporate level interest, general and administrative expenses)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(1,913)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(2,772)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax (expense) recovery</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(3,029)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">978<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Segment assets</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 29,596<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">$ 33,558<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr>
        <td colspan="6"></td>
      </tr>
      <tr>
        <td colspan="6">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">Other assets not allocated to segments are corporate assets such as cash, non-trade accounts receivable, prepaid insurance, investments and deferred income tax assets.</td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_IntellectualPropertyRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Revenue earned during the period relating to consideration received from another party for the right to use, or own, certain of the entity's intangible assets. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, software or trademark.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_IntellectualPropertyRevenue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net amount of unallocated other income and expense, plus earnings or loss of other equity accounted investments, the components of which may not be separately disclosed on the income statement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_TotalInterestExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total interest expense</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_TotalInterestExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 12<br><br> -Article 7<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 18<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Assets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DepreciationAndAmortization</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h)(1)(i))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Income Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (a),(b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxExpenseBenefit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseOther">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Interest expense on all other items not previously classified. For example, includes dividends associated with redeemable preferred stock of a subsidiary that is treated as a liability in the parent's consolidated balance sheet.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4D<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7476318&amp;loc=SL5624177-113959<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph -4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestExpenseOther</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseRelatedParty">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of interest expense incurred on a debt or other obligation to related party.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestExpenseRelatedParty</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherExpenses">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents a sum total of expenses not separately reflected on the income statement for the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 7<br><br> -Article 7<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.4,6)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherExpenses</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 9<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.9)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherNonoperatingIncomeExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Revenues</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalesRevenueNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SalesRevenueNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
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  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EYPAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of Debt (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBankLoansAndNotesPayable', window );">Debt payable to third parties</a></td>
        <td class="nump">$ 1,438<span></span></td>
        <td class="nump">$ 10,883<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Debt payable to a related party</a></td>
        <td class="nump">2,550<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total debt</a></td>
        <td class="nump">3,988<span></span></td>
        <td class="nump">10,883<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Credit Facility [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBankLoansAndNotesPayable', window );">Debt payable to third parties</a></td>
        <td class="nump">1,438<span></span></td>
        <td class="nump">10,883<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Counsel Loan [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Debt payable to a related party</a></td>
        <td class="nump">$ 2,550<span></span></td>
        <td class="nump">$ 0<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToRelatedPartiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(k)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph k<br><br> -Subparagraph 1<br><br> -Article 4<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(a))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DueToRelatedPartiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBankLoansAndNotesPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount at the balance sheet date of borrowings from a bank, not elsewhere enumerated in the taxonomy, with a maturity within one year (or within one operating cycle if longer) from the date of borrowing.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(a)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 16<br><br> -Article 7<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-03.16)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShortTermBankLoansAndNotesPayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBorrowings">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(a))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-03.13)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-03.(a),16(a)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 16<br><br> -Subparagraph a(1)<br><br> -Article 7<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 13<br><br> -Subparagraph 2, 3<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShortTermBorrowings</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EQBBG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options, Outstanding (in shares)</a></td>
        <td class="nump">2,130,000<span></span></td>
        <td class="nump">3,898,198<span></span></td>
        <td class="nump">3,141,198<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Options Outstanding, Weighted Average Remaining Life (years)</a></td>
        <td class="text">4 years 8 months 26 days<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Options Outstanding, Weighted Average Exercise Price</a></td>
        <td class="nump">$ 1.75<span></span></td>
        <td class="nump">$ 1.75<span></span></td>
        <td class="nump">$ 1.65<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number Exercisable</a></td>
        <td class="nump">930,000<span></span></td>
        <td class="nump">1,298,198<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Number Exercisable, Weighted Average Remaining Life (years)</a></td>
        <td class="text">4 years 2 months 23 days<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Number Exercisable, Weighted Average Exercise Price</a></td>
        <td class="nump">$ 1.69<span></span></td>
        <td class="nump">$ 1.39<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Exercise Price $0.08 to $0.15 [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options, Outstanding (in shares)</a></td>
        <td class="nump">80,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Options Outstanding, Weighted Average Remaining Life (years)</a></td>
        <td class="text">2 years 9 months<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Options Outstanding, Weighted Average Exercise Price</a></td>
        <td class="nump">$ 0.12<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number Exercisable</a></td>
        <td class="nump">70,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Number Exercisable, Weighted Average Remaining Life (years)</a></td>
        <td class="text">2 years 8 months 5 days<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Number Exercisable, Weighted Average Exercise Price</a></td>
        <td class="nump">$ 0.12<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Exercise Price $0.70 to $1.00 [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options, Outstanding (in shares)</a></td>
        <td class="nump">310,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Options Outstanding, Weighted Average Remaining Life (years)</a></td>
        <td class="text">4 years 8 months 26 days<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Options Outstanding, Weighted Average Exercise Price</a></td>
        <td class="nump">$ 0.95<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number Exercisable</a></td>
        <td class="nump">90,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Number Exercisable, Weighted Average Remaining Life (years)</a></td>
        <td class="text">1 year 6 months 29 days<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Number Exercisable, Weighted Average Exercise Price</a></td>
        <td class="nump">$ 0.84<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Exercise Price $1.83 to $2.00 [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options, Outstanding (in shares)</a></td>
        <td class="nump">1,740,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Options Outstanding, Weighted Average Remaining Life (years)</a></td>
        <td class="text">4 years 9 months 29 days<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Options Outstanding, Weighted Average Exercise Price</a></td>
        <td class="nump">$ 1.97<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number Exercisable</a></td>
        <td class="nump">770,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Number Exercisable, Weighted Average Remaining Life (years)</a></td>
        <td class="text">4 years 8 months 5 days<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Number Exercisable, Weighted Average Exercise Price</a></td>
        <td class="nump">$ 1.94<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:durationItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of options outstanding, including both vested and non-vested options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)-(ii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (e)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:durationItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
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    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ECCAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Policies)<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Use of estimates [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Use of estimates</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The preparation of the Company&#8217;s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Management bases its estimates and judgments on historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results could differ from those estimates.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Significant estimates include the assessment of collectability of revenue recognized, and the valuation of amounts receivable, inventory, investments, assets acquired, deferred income tax assets, goodwill and intangible assets, liabilities, and stock-based compensation. These estimates have the potential to significantly impact our consolidated financial statements, either because of the significance of the financial statement item to which they relate, or because they require judgment and estimation due to the uncertainty involved in measuring, at a specific point in time, events that are continuous in nature.</p><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationAccountingPolicyTextBlock', window );">Asset liquidation accounting [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Asset liquidation accounting</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s asset liquidation transactions are generally conducted through two different formats. GAAP requires that they be reported separately in the consolidated financial statements.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The majority of asset liquidation transactions are conducted directly by the Company. Revenue is reported as Asset Liquidation revenue, and the associated direct costs are reported as Asset Liquidation costs. At the balance sheet date, any unsold assets are reported as Inventory, any outstanding accounts receivable are included in the Company&#8217;s Amounts Receivable, and any associated liabilities are included in the Company&#8217;s Accrued Liabilities. Although all inventory is expected to be sold in less than one year, real estate inventory is not recorded as a current asset.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The remaining transactions involve the Company acting jointly with one or more additional purchasers, pursuant to a partnership, joint venture or limited liability company (&#8220;LLC&#8221;) agreement (collectively, &#8220;Joint Ventures&#8221;). For these transactions, the Company&#8217;s proportionate share of the net income (loss) is reported as Earnings (Loss) of Equity Accounted Asset Liquidation Investments. At each balance sheet date, the Company&#8217;s investments in these Joint Ventures are reported in the consolidated balance sheet as Asset Liquidation Investments. Although the Company expects to exit each of its investments in Joint Ventures in less than one year, they are reported on the balance sheet as non-current Asset Liquidation Investments. The Company monitors the value of the Joint Ventures&#8217; underlying assets and liabilities, and records a write down of its investments if the Company concludes that there has been a decline in the value of the net assets.</p><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock', window );">Cash and Cash Equivalents, Policy [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Cash and cash equivalents</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. The Company maintains its cash and cash equivalents with financial institutions in Toronto, Canada; New York, NY and San Diego, CA. These accounts may from time to time exceed federally insured limits. The Company has not experienced any losses on such accounts.</p><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ReceivablesPolicyTextBlock', window );">Amounts receivable [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Amounts receivable</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s amounts receivable primarily relate to the operations of its asset liquidation business. They consist of three major categories: fees and retainers relating to appraisals and auctions, receivables from asset sales, and receivables from Joint Venture partners. The initial value of an amount receivable corresponds to the fair value of the underlying goods or services. To date all receivables have been classified as current and, due to their short-term nature, any decline in fair value would be due to issues involving collectability. At each financial statement date the collectability of each outstanding amount receivable is evaluated, and an allowance is recorded if the book value exceeds the amount that is deemed collectable. Collectability is determined on the basis of payment history. See Note 6 for more detail regarding the Company&#8217;s amounts receivable.</p><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryPolicyTextBlock', window );">Inventory [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Inventory</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Company&#8217;s inventory consists of assets acquired for resale, which are normally expected to be sold within a one-year operating cycle. They are recorded at the lower of cost and net realizable value. During 2012 the Company recorded write downs of $363
      on its real estate inventory and $210
      on its equipment inventory, both of which were reported as part of Asset Liquidation Expenses. There were no write downs during 2013.
    </p><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityAndCostMethodInvestmentsPolicy', window );">Investments [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Investments</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">At December 31, 2013 and 2012 the Company held two investments in private companies, both of which were accounted for under the equity method. Under this method, the investments are carried at cost, plus or minus the Company&#8217;s share of increases and decreases, respectively, in the investee&#8217;s net assets and certain other adjustments. Impairments, equity pick-ups, and realized gains and losses on equity securities are reported separately in the consolidated statement of operations. The Company monitors its investments for impairment by considering factors such as the economic environment and market conditions, as well as the operational performance of, and other specific factors relating to, the businesses underlying the investments. The fair values of the securities are estimated quarterly using the best available information as of the evaluation date, such as recent financing rounds of the investee, and other investee-specific information. See Note 5 for further discussion of the Company&#8217;s investments.</p><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueOfFinancialInstrumentsPolicy', window );">Fair value of financial instruments [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Fair value of financial instruments</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The fair value of financial instruments is the amount at which the instruments could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. At December 31, 2013 and 2012, the carrying values of the Company&#8217;s cash, amounts receivable, receivable from a related party, deposits, accounts payable and accrued liabilities and debt payable to a third party approximate fair value. There are three levels within the fair value hierarchy: Level 1 &#8211; quoted prices in active markets for identical assets or liabilities; Level 2 &#8211; significant other observable inputs; and Level 3 &#8211; significant unobservable inputs. Although the Company does not employ fair value accounting for any of its assets or liabilities, in assessing the fair values of its financial instruments, the Company applies the Level 1, 2 and 3 valuation principles required by GAAP.</p><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock', window );">Assets and liabilities acquired [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Assets and liabilities acquired</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">In the course of its operations, most recently with respect to the HGP acquisition in February 2012, the Company acquires assets and liabilities as components of a business combination. Valuations are assigned to the acquired assets and liabilities based primarily on management&#8217;s assessment of their fair market value. With respect to the acquisition of HGP, the Company engaged the services of an independent third party to assist management with management's determination of the value of the acquired intangible assets and goodwill.</p><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy', window );">Intangible assets [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Intangible assets</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Intangible assets are recorded at fair value upon acquisition and are amortized over their estimated lives. The Company monitors events and changes in circumstances which require an assessment of recoverability. If the carrying amount of the intangible assets is not recoverable, an impairment loss is recognized in the statement of operations, determined by comparing the carrying amount of the asset to its fair value.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">At December 31, 2013 the Company&#8217;s intangible assets relate to its acquisition of HGP in February 2012. See Note 2 and Note 6 for more detail regarding the Company&#8217;s intangible assets.</p><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy', window );">Goodwill [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Goodwill</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      Goodwill, which results from the difference between the purchase price and the fair value of net identifiable assets acquired, is not amortized but is tested annually at December 31 for impairment in accordance with GAAP. Testing is a two-step process, in which the carrying amount of the reporting unit associated with the goodwill is first compared to the reporting unit&#8217;s estimated fair value. If the carrying amount of the reporting unit exceeds its estimated fair value, the fair values of the reporting unit&#8217;s assets and liabilities are analyzed to determine whether the goodwill of the reporting unit has been impaired. An impairment loss is recognized to the extent that the Company&#8217;s recorded goodwill exceeds its implied fair value as determined by this two-step process. FASB Accounting Standards Update 2011-08,
      <i>Testing Goodwill for Impairment</i>
      , provides the option to perform a qualitative assessment prior to performing the two-step process, which may eliminate the need for further testing. Goodwill, in addition to being tested for impairment annually, is tested for impairment between annual tests if an event occurs or circumstances change such that it is more likely than not that the carrying amount of goodwill may be impaired.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">At December 31, 2013 the Company&#8217;s goodwill relates to its acquisition of Equity Partners in June 2011 and its acquisition of HGP in February 2012. See Note 2 and Note 6 for more detail regarding the Company&#8217;s goodwill.</p><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxPolicyTextBlock', window );">Deferred income tax assets [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Deferred income tax assets</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Company recognizes deferred tax assets and liabilities for temporary differences between the tax bases of assets and liabilities and the amounts at which they are carried in the financial statements, based upon the enacted tax rates in effect for the year in which the differences are expected to reverse. The Company establishes a valuation allowance when necessary to reduce deferred tax assets to the amount expected to be realized. In 2013, the Company recorded a valuation allowance of $4,740
      ; there were no similar transactions in 2012.&#160; See Note 10 for further discussion of the Company&#8217;s income taxes.
    </p><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesPolicyTextBlock', window );">Liabilities and contingencies [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Liabilities and contingencies</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company is involved from time to time in various legal matters arising out of its operations in the normal course of business. On a case by case basis, the Company evaluates the likelihood of possible outcomes for this litigation. Based on this evaluation, the Company determines whether a liability accrual is appropriate. If the likelihood of a negative outcome is probable, and the amount is estimable, the Company accounts for the liability in the current period.</p><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationRevenuePolicyTextBlock', window );">Asset liquidation revenue [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Asset liquidation revenue</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Asset liquidation revenue generally consists of commissions and fees from acting as the agent for asset sales by third parties, and gross proceeds from auctions and negotiated sales of asset inventory. Revenue is recognized when persuasive evidence of an arrangement exists, the amount of the proceeds is fixed, delivery terms are arranged and collectability is reasonably assured.</p><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy', window );">Stock-based compensation [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Stock-based compensation</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s stock-based compensation is primarily in the form of options to purchase common shares. The fair value is calculated using the Black-Scholes Option Pricing Model, and subsequently expensed over the vesting period. The provisions of the Company&#8217;s stock-based compensation plans do not require the Company to settle any options by transferring cash or other assets, and therefore the Company classifies the option awards as equity. See Note 14 for further discussion of the Company&#8217;s stock-based compensation.</p><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingPolicyPolicyTextBlock', window );">Segment reporting [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Segment reporting</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Since the second quarter of 2009, the Company has operated in two business segments, Asset Liquidation and Intellectual Property Licensing. The asset liquidation segment includes the operations of HG LLC, Equity Partners and HGP. The intellectual property licensing segment includes all operations relating to licensing of the Company&#8217;s intellectual property. See Note 15 for further discussion of the Company&#8217;s segments.</p><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recent accounting pronouncements [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Recent accounting pronouncements</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In February 2013, the FASB issued Accounting Standards Update 2013-02,
      <i>Other Comprehensive Income (Topic 220)</i>
      (&#8220;ASU 2013-02&#8221;). ASU 2013-02 requires entities to disclose additional information about items reclassified out of accumulated other comprehensive income (&#8220;AOCI&#8221;). Specifically, entities must report 1) changes in AOCI balances by component, including the income tax benefit or expense attributed to each component, and 2) significant items reclassified out of AOCI by component, either on the face of the income statement or as a separate footnote to the financial statements. ASU 2013-02 does not change the current GAAP requirement for a total for comprehensive income to be reported in financial statements in either a single continuous statement or two separate but consecutive statements. ASU 2013-02 is effective for interim periods and fiscal years beginning after December 15, 2012, with early adoption permitted. The Company adopted ASU 2013-02 in the first quarter of 2013. As the Company&#8217;s AOCI is immaterial, and consists solely of cumulative foreign currency translation adjustments of a subsidiary, its adoption did not have a significant impact on the Company&#8217;s consolidated financial statements.
    </p><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_FutureAccountingPronouncementsPolicyTextBlock', window );">Future accounting pronouncements [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Future accounting pronouncements</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In March 2013, the FASB issued Accounting Standards Update 2013-05,
      <i>Foreign Currency Matters (Topic 83)</i>
      (&#8220;ASU 2013-05&#8221;). ASU 2013-05 specifies that a cumulative translation adjustment (CTA) is attached to a parent company&#8217;s investment in a foreign entity and should be released in a manner consistent with derecognition guidance on investments in entities. Therefore, the entire amount of the CTA associated with a foreign entity would be released upon 1) sale of a subsidiary or group of net assets within a foreign entity, which represents the substantially complete liquidation of the investment in the entity, 2) loss of a controlling financial interest in an investment in a foreign entity, or 3) step acquisition of a foreign entity. ASU 2013-05 does not change the requirement to release a pro rata portion of the CTA of the foreign entity into earnings for a partial sale of an equity method investment in a foreign entity. ASU 2013-05 is effective for interim periods and fiscal years beginning on or after December 15, 2013, with early adoption permitted. The Company does not expect that the adoption of ASU 2013-05 will have a significant impact on its consolidated financial statements.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In July 2013, the FASB issued Accounting Standards Update 2013-11,
      <i>Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or Tax Credit Carryforward Exists</i>
      (&#8220;ASU 2013-11&#8221;). ASU 2013-11 requires that an unrecognized tax benefit must be presented as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward. An exception to this presentation can be made when the carryforward or tax loss is not available at the reporting date under applicable tax law to settle taxes that would result from the disallowance of the tax position, or when the reporting entity does not intend to use the deferred tax asset for this purpose. In those circumstances, the unrecognized tax benefit would be presented as a liability. ASU 2013-11 does not require any additional disclosures. The ASU is effective for annual periods beginning after December 15, 2013, and interim periods within those years. Early adoption is permitted. The Company has not yet assessed the impact of ASU 2013-11 on its consolidated financial statements.
    </p><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of the accounting policies for asset liquidation transactions that involve the Company acting jointly with one or more additional purchasers, pursuant to a Joint Venture agreement. These investments are accounted for using the equity method of accounting whereby the Company's proportionate share of the Joint Ventures net income (loss) is reported in the consolidated statement of operations as Earnings (Loss) of Equity Accounted Asset Liquidation Investments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for asset liquidation revenue.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for acquired assets and liabilities as a component of a business combination.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of future accounting pronouncements that may impact the entity's financial reporting.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Cash<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Cash Equivalents<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 305<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2122427<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4273-108586<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Financial Reporting Release (FRR)<br><br> -Number 203<br><br> -Paragraph 02-03<br><br><br><br></p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for commitments and contingencies, which may include policies for recognizing and measuring loss and gain contingencies.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 954<br><br> -SubTopic 450<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6491354&amp;loc=d3e6052-115624<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 460<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2155897<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 460<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6398077&amp;loc=d3e12565-110249<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 954<br><br> -SubTopic 450<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6491354&amp;loc=d3e6049-115624<br><br><br><br></p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for the equity method of accounting for investments in common stock or other interests including unconsolidated domestic subsidiaries, corporate joint ventures, noncontrolling interests in real estate ventures, limited partnerships, and limited liability companies. Additionally, this element describes the entity's application of the cost method to equity investments or other interests that are not consolidated or accounted for under the equity method of accounting. The disclosure provided may include how equity method or cost investments are assessed for impairment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for determining the fair value of financial instruments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 820<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2155942<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for goodwill. This accounting policy also may address how an entity assesses and measures impairment of goodwill, how reporting units are determined, how goodwill is allocated to such units, and how the fair values of the reporting units are determined.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 20<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2144439<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for intangible assets. This accounting policy may address both intangible assets subject to amortization and those that are not. The following also may be disclosed: (1) a description of intangible assets (2) the estimated useful lives of those assets (3) the amortization method used (4) how the entity assesses and measures impairment of such assets (5) how future cash flows are estimated (6) how the fair values of such asset are determined.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2144471<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy</nobr></td>
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                  <tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxPolicyTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2144681<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 30<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2144749<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 19<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32840-109319<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 954<br><br> -SubTopic 740<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6491622&amp;loc=d3e9504-115650<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 17<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32809-109319<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 25<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e32247-109318<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e32280-109318<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxPolicyTextBlock</nobr></td>
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                    <td><strong> Period Type:</strong></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for major classes of inventories, bases of stating inventories (for example, lower of cost or market), methods by which amounts are added and removed from inventory classes (for example, FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. If inventory is carried at cost, this disclosure includes the nature of the cost elements included in inventory.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 6<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2126999<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28360613&amp;loc=d3e4492-108314<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Financial Reporting Release (FRR)<br><br> -Number 206<br><br> -Paragraph b<br><br> -Subparagraph i, ii<br><br> -Chapter 2<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28360613&amp;loc=d3e4556-108314<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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                    <td><strong> Period Type:</strong></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for trade and other accounts receivable, and finance, loan and lease receivables, including those classified as held for investment and held for sale. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the valuation allowance for receivables is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of origination fees and costs, including the amortization method for net deferred fees or costs (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition policies for such receivables, including those that are impaired, past due or placed on nonaccrual status and (7) the treatment of foreclosures or repossessions (8) the nature and amount of any guarantees to repurchase receivables.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2196772<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 3-5<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 20<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2196816<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ReceivablesPolicyTextBlock</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Period Type:</strong></td>
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              </div>
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          </td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingPolicyPolicyTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for segment reporting.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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        <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (b),(f)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2228939<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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                    <td><strong> Period Type:</strong></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 275<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6143-108592<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 275<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6132-108592<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 275<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6061-108592<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_UseOfEstimates</nobr></td>
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<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EWNAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of the Consideration Paid for Heritage Global Partners and the Amounts of the Assets Acquired and Liabilities Assumed (Details) (Heritage Global Partners, Inc [Member], USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">1 Months Ended</th>
      </tr>
      <tr>
        <th class="th" colspan="2">
          <div>Feb. 29, 2012</div>
        </th>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Heritage Global Partners, Inc [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationConsiderationTransferredAbstract', window );"><strong>Consideration paid</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesGross', window );">Cash</a></td>
        <td class="nump">$ 3,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred', window );">Promissory notes, net of receivable from owners</a></td>
        <td class="nump">849<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_BusinessAcquisitionEquityInterestIssuedOrIssuableValue', window );">1,000,000 HGI common shares</a></td>
        <td class="nump">2,100<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_BusinessAcquisitionOptionsIssuedValueAssigned', window );">625,000 options to purchase HGI common shares at $2.00 per share</a></td>
        <td class="nump">1,131<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationConsiderationTransferred1', window );">Fair value of total consideration</a></td>
        <td class="nump">7,080<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationAcquisitionRelatedCosts', window );">Acquisition related costs (included in selling, general, and administrative expenses in HGI's consolidated statement of operations for the year)</a></td>
        <td class="nump">78<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNetAbstract', window );"><strong>Recognized amounts of identifiable assets acquired and liabilities assumed</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents', window );">Cash</a></td>
        <td class="nump">656<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables', window );">Accounts receivable (net of $0 allowance for doubtful accounts)</a></td>
        <td class="nump">870<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_BusinessAcquisitionPurchasePriceAllocationDeposits', window );">Deposits</a></td>
        <td class="nump">20<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets', window );">Prepaid expenses</a></td>
        <td class="nump">43<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment', window );">Property, plant and equipment</a></td>
        <td class="nump">37<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles', window );">Identifiable intangible assets</a></td>
        <td class="nump">5,640<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_BusinessAcquisitionPurchasePriceAllocationCurrentLiabilitiesAccountsPayableAndAccruedLiabilities', window );">Accounts payable and accrued liabilities</a></td>
        <td class="num">(1,212)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_BusinessAcquisitionPurchasePriceAllocationClientLiabilityAccount', window );">Client liability account</a></td>
        <td class="num">(1,424)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_BusinessAcquisitionNotesPayable', window );">Short-term note payable</a></td>
        <td class="num">(100)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent', window );">Future income taxes payable</a></td>
        <td class="num">(2,178)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet', window );">Total identifiable net assets assumed</a></td>
        <td class="nump">2,352<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_BusinessAcquisitionPurchasePriceAllocationGoodwill', window );">Goodwill</a></td>
        <td class="nump">4,728<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet', window );">Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net</a></td>
        <td class="nump">$ 7,080<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr>
        <td colspan="3"></td>
      </tr>
      <tr>
        <td colspan="3">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">Net cash used for the acquisition was $2,344.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[2]</td>
              <td style="vertical-align: top;" valign="top">The notes (the "Promissory Notes") were paid in full on their August 31, 2012 maturity date.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[3]</td>
              <td style="vertical-align: top;" valign="top">Value determined using the closing price of the Company's common shares on February 29, 2012.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[4]</td>
              <td style="vertical-align: top;" valign="top">Value determined using the Black-Scholes Option Pricing Model. Inputs to the model included an expected volatility rate of 133%, a risk-free interest rate of 1.25%, an expected life of 4.75 years, and an expected dividend yield of $nil.</td>
            </tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The acquisition-date fair value of common shares of the acquirer, which are issued or issuable as a component of consideration for the business combination.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of acquisition cost of a business combination allocated to short term note payable.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The acquisition-date fair value of options to acquire common shares of the acquirer, which are issued or issuable as a component of consideration for the business combination.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of acquisition cost of a business combination allocated to the client liability account of the acquired entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of acquisition cost of a business combination allocated to accounts payable and accrued liabilities of the acquired entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of acquisition cost of a business combination allocated to deposits.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_BusinessAcquisitionPurchasePriceAllocationGoodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Goodwill</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_BusinessAcquisitionPurchasePriceAllocationGoodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAcquisitionRelatedCosts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 25<br><br> -Paragraph 23<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917927&amp;loc=d3e1043-128460<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationAcquisitionRelatedCosts</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationConsiderationTransferred1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 30<br><br> -Paragraph 7<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911251&amp;loc=d3e6578-128477<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 30<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911251&amp;loc=d3e6613-128477<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7488404&amp;loc=d3e6927-128479<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationConsiderationTransferred1</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationConsiderationTransferredAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationConsiderationTransferredAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of liabilities incurred by the acquirer as part of consideration transferred in a business combination.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 25<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911189&amp;loc=d3e6405-128476<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 30<br><br> -Paragraph 7<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911251&amp;loc=d3e6578-128477<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 30<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911251&amp;loc=d3e6613-128477<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of deferred tax liability attributable to taxable temporary differences due after one year or the normal operating cycle, if longer, assumed at the acquisition date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of identifiable intangible assets recognized as of the acquisition date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 37<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25498275&amp;loc=d3e2207-128464<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 37<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25498275&amp;loc=d3e2207-128464<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of property, plant, and equipment recognized as of the acquisition date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 37<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25498275&amp;loc=d3e2207-128464<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
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          </td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNetAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNetAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireBusinessesGross</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EGLAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Debt (Narrative) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
        <th class="th">
          <div>Sep. 27, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBankLoansAndNotesPayable', window );">Debt payable to third parties</a></td>
        <td class="nump">$ 1,438<span></span></td>
        <td class="nump">$ 10,883<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Debt payable to a related party</a></td>
        <td class="nump">2,550<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityDescription', window );">Line of Credit Facility, Description</a></td>
        <td class="text">The Credit Facility bears interest at the greater of prime rate +1.0%, or 4.5%, and the maximum borrowing available under the Credit Facility is US $15,000, subject to HG LLC maintaining a 1:2 ratio of capital funds<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Line of Credit Facility, Maximum Borrowing Capacity</a></td>
        <td class="nump">15,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_LineOfCreditFacilityCollateralAssets', window );">Line of Credit Facility, Collateral Assets</a></td>
        <td class="nump">606<span></span></td>
        <td class="nump">13,392<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_UnusedLineFeeDescription', window );">Unused Line Fee, Description</a></td>
        <td class="text">The unused Line Fee is equal to the product of 0.50% per annum multiplied by the difference between $15,000 and the average loan amount outstanding during the month<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage', window );">Line of Credit Facility, Unused Capacity, Commitment Fee Percentage</a></td>
        <td class="nump">0.50%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFee', window );">Line of Credit, Annual Facility Fee</a></td>
        <td class="text">50<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_LineOfCreditOneTimeFacilityFeePayable', window );">Line Of Credit One Time Facility Fee Payable</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">75<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionRate', window );">Related Party Debt Interest Rate</a></td>
        <td class="nump">10.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AccruedInterestPayableRelatedParty', window );">Related Party Accrued Interest</a></td>
        <td class="nump">168<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueFromRelatedPartiesCurrent', window );">Receivable from a related party</a></td>
        <td class="nump">$ 0<span></span></td>
        <td class="nump">$ 2,929<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AccruedInterestPayableRelatedParty">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued interest payable to a related party</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_AccruedInterestPayableRelatedParty</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
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            </div>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_LineOfCreditFacilityCollateralAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The value of the eligible assets that serve as collateral for the advances under the line of credit that are outstanding at the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_LineOfCreditFacilityCollateralAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_LineOfCreditOneTimeFacilityFeePayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The carrying amount of the fee payable as a one-time fee under the credit facility.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_LineOfCreditOneTimeFacilityFeePayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_UnusedLineFeeDescription">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Description of the calculation of the unused line fee.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_UnusedLineFeeDescription</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFee">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Description of a fee associated with the debt instrument, including a commitment fee on unborrowed portions of a lender's total contractual commitment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 22<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.22(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DebtInstrumentFee</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
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                    <td><strong> Balance Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due within one year (or one business cycle).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(k)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 3<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.3(a)(2))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph k<br><br> -Subparagraph 2<br><br> -Article 4<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DueFromRelatedPartiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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              </div>
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          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToRelatedPartiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(k)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph k<br><br> -Subparagraph 1<br><br> -Article 4<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(a))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DueToRelatedPartiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
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            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityDescription">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Description of the terms of a credit facility arrangement. Terms typically include interest rate, collateral required, guarantees required, repayment requirements, and restrictions on use of assets and activities of the entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(b),22(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 22<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LineOfCreditFacilityDescription</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
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            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(b),22(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 22<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The fee, expressed as a percentage of the line of credit facility, for available but unused credit capacity under the credit facility.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionRate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Identify the stated interest rate per the agreement, for example, leasing and debt arrangements between related parties.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RelatedPartyTransactionRate</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td>num:percentItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBankLoansAndNotesPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount at the balance sheet date of borrowings from a bank, not elsewhere enumerated in the taxonomy, with a maturity within one year (or within one operating cycle if longer) from the date of borrowing.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(a)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 16<br><br> -Article 7<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-03.16)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShortTermBankLoansAndNotesPayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td>credit</td>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ECLAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Asset Liquidation Operations (Narrative) (Details) (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
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        <th class="th" colspan="2">12 Months Ended</th>
        <th class="th" colspan="1">1 Months Ended</th>
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        <th class="th" colspan="1">1 Months Ended</th>
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          <div>Dec. 31, 2013</div>
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        <th class="th">
          <div>Dec. 31, 2012</div>
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          <div>Feb. 29, 2012

</div>
          <div>Heritage Global Partners, Inc [Member]</div>
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        <th class="th">
          <div>Jun. 30, 2011

</div>
          <div>Equity Partners [Member]</div>
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          <div>Nov. 30, 2010

</div>
          <div>HG LLC [Member]</div>
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          <div>Jun. 30, 2009

</div>
          <div>HG LLC [Member]</div>
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        <td class="text">&#xA0;<span></span></td>
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        <td class="nump">100.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">25.00%<span></span></td>
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        <td class="nump">1,000,000<span></span></td>
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        <td class="nump">3,200,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued', window );">Business Acquisition Options Issued Number Of Options Issued</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">625,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Granted (in dollars per share)</a></td>
        <td class="nump">$ 1.00<span></span></td>
        <td class="nump">$ 2.04<span></span></td>
        <td class="nump">$ 2<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Allowance for Doubtful Accounts Receivable</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 0<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Net Cash Paid for Business Acquisition</a></td>
        <td class="nump">$ 0<span></span></td>
        <td class="nump">$ 2,344<span></span></td>
        <td class="nump">$ 2,344<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Aug. 31,
				 2012<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssumptionsExpectedVolatilityRate', window );">Fair Value Assumptions, Expected Volatility Rate</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">133.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssumptionsRiskFreeInterestRate', window );">Fair Value Assumptions, Risk Free Interest Rate</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1.25%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssumptionsExpectedTerm', window );">Fair Value Assumptions, Expected Term</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">4 years 9 months<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssumptionsExpectedDividendRate', window );">Fair Value Assumptions, Expected Dividend Rate</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of options issued as portion of cost to acquire entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_BusinessAcquisitionOptionsIssuedNumberOfOptionsIssued</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_PercentageOfEquityInterestAcquiredByParent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Percentage of equity interest acquired by the company from Co-CEO's during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_PercentageOfEquityInterestAcquiredByParent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Percentage of acquiree originally held by NCI.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_PercentageOfEquityInterestHeldByCoChiefExecutiveOfficers</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>For an unclassified balance sheet, a valuation allowance for receivables due a company that are expected to be uncollectible.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 4<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5074-111524<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AllowanceForDoubtfulAccountsReceivable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares of equity interests issued or issuable to acquire entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)(4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7488404&amp;loc=d3e6927-128479<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Percentage of voting equity interests acquired at the acquisition date in the business combination.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Date when the debt instrument is scheduled to be fully repaid, in CCYY-MM-DD format.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 22<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.22(a)(2))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DebtInstrumentMaturityDate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssumptionsExpectedDividendRate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Expected dividends to be paid to holders of the underlying shares or financial instruments (expressed as a percentage of the share or instrument's price).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 820<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (e)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25499696&amp;loc=d3e19207-110258<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FairValueAssumptionsExpectedDividendRate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssumptionsExpectedTerm">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Period the instrument, asset or liability is expected to be outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 820<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (e)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25499696&amp;loc=d3e19207-110258<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FairValueAssumptionsExpectedTerm</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:durationItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssumptionsExpectedVolatilityRate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Measure of dispersion, in percentage terms (for instance, the standard deviation or variance), for a given stock price.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 820<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (e)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25499696&amp;loc=d3e19207-110258<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FairValueAssumptionsExpectedVolatilityRate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssumptionsRiskFreeInterestRate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Risk-free interest rate assumption used in valuing an instrument.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 820<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (e)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25499696&amp;loc=d3e19207-110258<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FairValueAssumptionsRiskFreeInterestRate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R52.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ECDAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of the components of assets and liabilities attributable to the Company from the Joint Ventures in which it is invested (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationAssetsCurrent', window );">Current assets</a></td>
        <td class="nump">$ 1,415<span></span></td>
        <td class="nump">$ 3,733<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationAssetsNoncurrent', window );">Non-current assets</a></td>
        <td class="nump">87<span></span></td>
        <td class="nump">222<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationLiabilitiesCurrent', window );">Current liabilities</a></td>
        <td class="nump">122<span></span></td>
        <td class="nump">337<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationLiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
        <td class="nump">$ 0<span></span></td>
        <td class="nump">$ 0<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AssetLiquidationAssetsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of the company's share of all joint venture assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_AssetLiquidationAssetsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AssetLiquidationAssetsNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of the company's share of all joint venture assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_AssetLiquidationAssetsNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AssetLiquidationLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The company's share of joint ventures' total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_AssetLiquidationLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AssetLiquidationLiabilitiesNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The company's share of joint ventures' total obligations incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_AssetLiquidationLiabilitiesNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R67.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EONAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Other Stock Options Issued (Details)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, beginning of year</a></td>
        <td class="nump">3,898,198<span></span></td>
        <td class="nump">3,141,198<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options granted</a></td>
        <td class="nump">200,000<span></span></td>
        <td class="nump">1,040,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, end of year</a></td>
        <td class="nump">2,130,000<span></span></td>
        <td class="nump">3,898,198<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Other Options Issued [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, beginning of year</a></td>
        <td class="nump">625,000<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options granted</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">625,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, end of year</a></td>
        <td class="nump">625,000<span></span></td>
        <td class="nump">625,000<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Gross number of share options (or share units) granted during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of options outstanding, including both vested and non-vested options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)-(ii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R61.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EKHAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Services Relating to Operations Paid to Related Party (Details) (Counsel Services [Member], USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Counsel Services [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ManagementFeesPaidToRelatedParty', window );">Management fees</a></td>
        <td class="nump">$ 360<span></span></td>
        <td class="nump">$ 360<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty', window );">Other charges</a></td>
        <td class="nump">74<span></span></td>
        <td class="nump">75<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction', window );">Total</a></td>
        <td class="nump">$ 434<span></span></td>
        <td class="nump">$ 435<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ManagementFeesPaidToRelatedParty">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount paid to majority shareholder as management fee expense.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ManagementFeesPaidToRelatedParty</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of transactions with related party during the financial reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39622-107864<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39603-107864<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RelatedPartyTransactionAmountsOfTransaction</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of selling, general and administrative expenses resulting from transactions, excluding transactions that are eliminated in consolidated or combined financial statements, with related party.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAQAI">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Capital Stock (Narrative) (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="4">12 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="1">6 Months Ended</th>
        <th class="th" colspan="1">9 Months Ended</th>
        <th class="th" colspan="1">1 Months Ended</th>
        <th class="th" colspan="1">0 Months Ended</th>
        <th class="th" colspan="1">1 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Preferred Stock [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Common Stock [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012

</div>
          <div>Common Stock [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Class N Preferred Shares [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012

</div>
          <div>Class N Preferred Shares [Member]</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2012

</div>
          <div>Employee and Director Option Exercise [Member]</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2013

</div>
          <div>Employee and Director Option Exercise [Member]</div>
        </th>
        <th class="th">
          <div>Sep. 30, 2012

</div>
          <div>Employee and Director Option Exercise [Member]</div>
        </th>
        <th class="th">
          <div>Feb. 29, 2012

</div>
          <div>Heritage Global Partners, Inc [Member]</div>
        </th>
        <th class="th">
          <div>Aug. 10, 2012

</div>
          <div>Co Chief Executive Officers [Member]</div>
        </th>
        <th class="th">
          <div>Jul. 26, 2013

</div>
          <div>Co Chief Executive Officers [Member]</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common Stock, Par or Stated Value Per Share</a></td>
        <td class="nump">$ 0.01<span></span></td>
        <td class="nump">$ 0.01<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
        <td class="nump">$ 10.00<span></span></td>
        <td class="nump">$ 10.00<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common Stock, Shares Authorized</a></td>
        <td class="nump">300,000,000<span></span></td>
        <td class="nump">300,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
        <td class="nump">10,000,000<span></span></td>
        <td class="nump">10,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">10,000,000<span></span></td>
        <td class="nump">10,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued', window );">Business Acquisition, Equity Interest Issued or Issuable, Number of Shares</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_CommonStockSharesIssuedForEachCoCeo', window );">Common Stock Shares Issued for Each Co-CEO</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">400,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_CancellationOfSharesValueShares', window );">Cancellation of shares (shares)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(800,000)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">800,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_NetSharesIssuedDueToExerciseOfOptions', window );">Net Shares Issued Due to Exercise of Options</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">21,500<span></span></td>
        <td class="nump">27,778<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">17,778<span></span></td>
        <td class="nump">21,500<span></span></td>
        <td class="nump">10,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Stock Issued During Period, Shares, Conversion of Convertible Securities</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(13)<span></span></td>
        <td class="nump">520<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockVotingRights', window );">Preferred Stock, Voting Rights</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Each Class N preferred share has a voting entitlement equal to 40 common shares, votes with the common stock on an as-converted basis and is senior to all other preferred stock of the Company.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockDividendPaymentTerms', window );">Preferred Stock, Dividend Payment Terms</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Dividends, if any, will be paid on an as-converted basis equal to common stock dividends.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockLiquidationPreference', window );">Preferred Stock, Liquidation Preference Per Share</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 1,000.00<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertiblePreferredStockTermsOfConversion', window );">Convertible Preferred Stock, Terms of Conversion</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">The value of each Class N preferred share is $1,000, and each share is convertible to 40 common shares at the rate of $25 per common share.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockCapitalSharesReservedForFutureIssuance', window );">Preferred Stock, Capital Shares Reserved for Future Issuance</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">9,486,500<span></span></td>
        <td class="nump">9,486,500<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_CancellationOfSharesValueShares">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Cancellation of shares (Shares)</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_CancellationOfSharesValueShares</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_CommonStockSharesIssuedForEachCoCeo">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The number of shares issued to each Co-CEO during the period in exchange for intellectual property licensing agreement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_CommonStockSharesIssuedForEachCoCeo</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_NetSharesIssuedDueToExerciseOfOptions">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net shares issued due to exercise of options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_NetSharesIssuedDueToExerciseOfOptions</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares of equity interests issued or issuable to acquire entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)(4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7488404&amp;loc=d3e6927-128479<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Face amount or stated value per share of common stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockParOrStatedValuePerShare</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesAuthorized</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertiblePreferredStockTermsOfConversion">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Specific terms relevant to convertibility. Includes class of preferred stock and number of shares convertible into, exercise (or conversion) price or rates, dates relevant to conversion timing and events relevant to conversion. Describe also any beneficial conversion features. where convertible preferred stock with a nondetachable conversion feature is in-the-money at commitment date. For contingently convertible preferred stock, discuss the circumstances of the contingency, including the events or changes in circumstance that would cause the contingency to be met and any of the significant features necessary to understand the conversion rights and the timing of those rights. Include also an events or changes in circumstance, if any, that could adjust or change the contingency, conversion price, or number of shares, including significant terms of those changes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21506-112644<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 7<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21521-112644<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Contingently Convertible Instruments<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6508575<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21538-112644<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ConvertiblePreferredStockTermsOfConversion</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockCapitalSharesReservedForFutureIssuance">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate number of nonredeemable preferred shares reserved for future issuance.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PreferredStockCapitalSharesReservedForFutureIssuance</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockDividendPaymentTerms">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Specific information regarding dividend payment dates or timing and whether or not dividends are paid on a cumulative basis.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PreferredStockDividendPaymentTerms</nobr></td>
                  </tr>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                <p>The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p>
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                <p>Description of voting rights of nonredeemable preferred stock. Includes eligibility to vote and votes per share owned. Include also, if any, unusual voting rights.</p>
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                <p>Number of shares issued during the period as a result of the conversion of convertible securities.</p>
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                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30<br><br> -Article 5<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29-30)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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          <div style="width: 200px;"><strong>Asset Liquidation Operations<br></strong></div>
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        <th class="th" colspan="1">12 Months Ended</th>
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          <div>Dec. 31, 2013</div>
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      <b>Note 2 &#8211; Asset Liquidation Operations</b>
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      The Company began its asset liquidation operations in the second quarter of 2009, through its subsidiary HG LLC, which specializes in capital asset solutions. These involve finding, acquiring and monetizing distressed and surplus capital assets. In addition to acquiring turn-key manufacturing facilities and used industrial machinery and equipment, HG LLC arranges traditional asset disposition sales, including liquidation and auction sales, earning commission revenue from the latter. HG LLC was originally owned
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      In June 2011, HG LLC expanded its operations through its acquisition of
      100% of the business of EP USA, LLC (d/b/a Equity Partners ) (&#8220;Equity Partners&#8221;), a boutique investment banking firm and provider of financial solutions. Equity Partners was founded in 1988, and works with financially distressed companies and properties to arrange customized financial solutions in the form of debt/refinancing or equity investments, to create joint venture relationships, or to organize going concern sales of a business or property. Its services are intended to allow distressed businesses to remain intact in order to maintain their going concern values, which typically are significantly higher than their liquidation values. As part of the acquisition, HGI entered into employment and consulting agreements with the previous owners and employees of Equity Partners.
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      On February 29, 2012 the Company again expanded its asset liquidation operations through the acquisition of
      100% of the issued and outstanding capital stock in Heritage Global Partners, a full-service, global auction, appraisal and asset advisory firm. In connection with the acquisition, HGI entered into employment agreements with the previous owners and employees of HGP. The following table summarizes the consideration paid for HGP and the amounts of the assets acquired and liabilities assumed recognized at the acquisition date:
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                Cash
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                3,000
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                Promissory notes, net of receivable from owners
                <sup>2</sup>
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                849
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                1,000,000 HGI common shares
                <sup>3</sup>
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                2,100
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                625,000 options to purchase HGI common shares at $2.00 per share
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                1,131
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                7,080
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                <b>Acquisition related costs</b>
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                78
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                <b>Recognized amounts of identifiable assets acquired and liabilities assumed</b>
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                Cash
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                656
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                20
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                43
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                37
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                (2,178
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                2,352
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              <td width="5%">&#160;</td>
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              <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
          <sup>1</sup>
          Net cash used for the acquisition was $2,344.
        </p>
        <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
          <sup>2</sup>
          The notes (the &#8220;Promissory Notes&#8221;) were paid in full on their August 31, 2012 maturity date.
        </p>
        <p align="justify" style="margin-left: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
          <sup>3</sup>
          Value determined using the closing price of the Company&#8217;s common shares on February 29, 2012
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          <sup>4</sup>
          Value determined using the Black-Scholes Option Pricing Model. Inputs to the model included an expected volatility rate of
          133%, a risk-free interest rate of
          1.25%, an expected life of
          4.75
          years, and an expected dividend yield of $nil.
          <sup/>
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            <font style="font-family: times new roman,times,serif;">The goodwill and identifiable intangible assets are discussed in Note 6.</font>
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            <font style="font-family: times new roman,times,serif;">To date, the only transactions recognized separately from the acquisition were the acquisition costs noted in the above table.</font>
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                <p>The entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures.  This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings.</p>
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                <p>No definition available.</p>
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        <td class="text">Consideration provided was $100 plus a 35% residual payable to the third party relating to the net proceeds from future licensing and/or enforcement actions from the HGI VoIP patent portfolio.<span></span></td>
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                <p>Description of the calculation of the amount of contingent consideration that will be paid following receipt of proceeds.</p>
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                <p>Revenue earned during the period relating to consideration received from another party for the right to use, but not own, certain of the entity's intangible assets. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, software or trademark. Licensing fees are generally, but not always, fixed as to amount and not dependent upon the revenue generated by the licensing party. An entity may receive licensing fees for licenses that also generate royalty payments to the entity.</p>
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                <p>Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date of rights not otherwise specified in the taxonomy having a projected indefinite period of benefit.</p>
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          <td align="left">&#160;</td>
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          <td align="center" nowrap="nowrap" width="12%">
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          <td align="center" nowrap="nowrap" width="2%">&#160;</td>
          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
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          <td align="left">&#160;</td>
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            1,438
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            10,883
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          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
            2,550
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          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
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            &#8212;
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          <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
            3,988
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            10,883
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ENE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Composition of Certain Financial Statement Captions (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
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      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
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          <td align="left">&#160;</td>
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          <td align="center" nowrap="nowrap" width="2%">&#160;</td>
          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
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        <tr valign="top">
          <td align="left">&#160;</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
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          <td align="center" nowrap="nowrap" width="2%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
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          <td align="left" width="2%">&#160;</td>
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        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Customer/Broker Network</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            4,180
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
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            4,180
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            (639
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          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
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            (290
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          <td align="left" bgcolor="#e6efff">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            3,541
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          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            3,890
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            1,460
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            1,460
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            (191
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          <td align="left" valign="bottom" width="2%">)</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            (87
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          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            1,269
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          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
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            1,373
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          <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            4,810
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          <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            5,263
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock', window );">Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]</a></td>
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        <tr valign="top">
          <td align="left">&#160;</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
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          <td align="center" width="2%">&#160;</td>
          <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
            <b>2012</b>
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          <td align="left" width="2%">&#160;</td>
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        <tr valign="top">
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            3,586
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            2,242
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
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          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            639
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          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            487
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          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Sales and other taxes</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            966
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            552
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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        <tr valign="top">
          <td align="left">Customer deposits</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            50
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          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            &#8212;
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          <td align="left" valign="bottom" width="2%">&#160;</td>
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        <tr valign="top">
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            579
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            373
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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        <tr valign="top">
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          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            76
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          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            184
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
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        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Auction expenses</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            135
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            134
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        <tr valign="top">
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          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            45
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          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            87
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          <td align="left" valign="bottom" width="2%">&#160;</td>
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        <tr valign="top">
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            153
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            170
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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        <tr valign="top">
          <td align="left">Patent licensing and maintenance</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            25
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          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            9
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Other</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            256
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            177
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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        <tr valign="top">
          <td align="left">&#160;</td>
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          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            6,510
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          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            4,415
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
    </table><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16265-109275<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
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          </td>
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<SEQUENCE>40
<FILENAME>R56.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EDDAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of Accounts Payable and Accrued Liabilities (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_DueToAuctionClientsCurrent', window );">Due to auction clients</a></td>
        <td class="nump">$ 3,586<span></span></td>
        <td class="nump">$ 2,242<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_DueToJointVenturePartnersCurrent', window );">Due to Joint Venture partners</a></td>
        <td class="nump">639<span></span></td>
        <td class="nump">487<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxesPayableCurrent', window );">Sales and other taxes</a></td>
        <td class="nump">966<span></span></td>
        <td class="nump">552<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CustomerDepositsCurrent', window );">Customer deposits</a></td>
        <td class="nump">50<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeRelatedLiabilitiesCurrent', window );">Remuneration and benefits</a></td>
        <td class="nump">579<span></span></td>
        <td class="nump">373<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationExpense', window );">Asset liquidation expenses</a></td>
        <td class="nump">76<span></span></td>
        <td class="nump">184<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AuctionExpenses', window );">Auction expenses</a></td>
        <td class="nump">135<span></span></td>
        <td class="nump">134<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_RegulatoryAndLegalFees', window );">Regulatory and legal fees</a></td>
        <td class="nump">45<span></span></td>
        <td class="nump">87<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedProfessionalFeesCurrent', window );">Accounting, auditing and tax consulting</a></td>
        <td class="nump">153<span></span></td>
        <td class="nump">170<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_PatentLicensingAndMaintenance', window );">Patent licensing and maintenance</a></td>
        <td class="nump">25<span></span></td>
        <td class="nump">9<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAccruedLiabilitiesCurrent', window );">Other</a></td>
        <td class="nump">256<span></span></td>
        <td class="nump">177<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent', window );">Total accounts payable and accrued liabilities</a></td>
        <td class="nump">$ 6,510<span></span></td>
        <td class="nump">$ 4,415<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AssetLiquidationExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations incurred through that date and payable due to asset liquidation expenses.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_AssetLiquidationExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AuctionExpenses">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations incurred through that date and payable due to auction expenses.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_AuctionExpenses</nobr></td>
                  </tr>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
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            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_DueToAuctionClientsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of the amount of proceeds from completed auctions that are payable to auction clients. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). In most cases, the cash proceeds from the auction have been received by the Company as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_DueToAuctionClientsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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            </div>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_DueToJointVenturePartnersCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations payable to the Company's joint venture partners in asset liquidation transactions. The obligations payable generally consist of the joint venture partners' share of proceeds received or receivable for a completed transaction, and/or the Company's share of joint venture expenses. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_DueToJointVenturePartnersCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                    <td><strong> Period Type:</strong></td>
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          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_PatentLicensingAndMaintenance">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations incurred through that date and payable for patent licensing and maintenance costs.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_PatentLicensingAndMaintenance</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_RegulatoryAndLegalFees">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations incurred through that date and payable due to regulatory (e.g.: filing) and legal expenses.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_RegulatoryAndLegalFees</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19,20)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
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          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedProfessionalFeesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Current Liabilities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6509677<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6935-107765<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.20)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6911-107765<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccruedProfessionalFeesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CustomerDepositsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current portion of money or property received from customers which is either to be returned upon satisfactory contract completion or applied to customer receivables in accordance with the terms of the contract or the understandings.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.20)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CustomerDepositsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeRelatedLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.20)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EmployeeRelatedLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAccruedLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Current Liabilities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6509677<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6935-107765<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.20)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6911-107765<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e7018-107765<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherAccruedLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxesPayableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19,20)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_TaxesPayableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
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  <head>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EDDAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Income Taxes (Narrative) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
        <th class="th" colspan="2"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Unrestricted [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Restricted [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2008

</div>
          <div>Operating Loss Carryforwards Per Annum Until 2008 [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2009

</div>
          <div>Operating Loss Carryforwards Per Year After 2008 [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2008

</div>
          <div>Operating Loss Carryforwards Per Year After 2008 [Member]</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income Tax Expense (Benefit)</a></td>
        <td class="nump">$ 3,029<span></span></td>
        <td class="num">$ (978)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefit', window );">Current Income Tax Expense (Benefit)</a></td>
        <td class="nump">117<span></span></td>
        <td class="num">(5)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred Income Tax Expense (Benefit)</a></td>
        <td class="nump">2,912<span></span></td>
        <td class="num">(973)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNet', window );">Deferred Tax Assets</a></td>
        <td class="nump">24,667<span></span></td>
        <td class="nump">27,578<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwards', window );">Operating loss carryforwards</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">58,894<span></span></td>
        <td class="nump">28,800<span></span></td>
        <td class="nump">2,500<span></span></td>
        <td class="nump">1,700<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_OperatingLossCarryforwardsExpiration', window );">Operating Loss Carryforwards, Expiration Date</a></td>
        <td class="text">The net operating loss carry forwards expire between 2024 and 2033.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwardsLimitationsOnUse', window );">Operating Loss Carryforwards, Limitations on Use</a></td>
        <td class="text">The Company&#8217;s utilization of restricted net operating tax loss carry forwards against future income for tax purposes is restricted pursuant to the &#8220;change in ownership&#8221; rules in Section 382 of the Internal Revenue Code. These rules, in general, provide that an ownership change occurs when the percentage shareholdings of 5% direct or indirect stockholders of a loss corporation have, in aggregate, increased by more than 50 percentage points during the immediately preceding three years.<span></span></td>
        <td class="text">The Company&#8217;s utilization of restricted net operating tax loss carry forwards against future income for tax purposes is restricted pursuant to the &#8220;change in ownership&#8221; rules in Section 382 of the Internal Revenue Code. These rules, in general, provide that an ownership change occurs when the percentage shareholdings of 5% direct or indirect stockholders of a loss corporation have, in aggregate, increased by more than 50 percentage points during the immediately preceding three years.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">The Company&#8217;s utilization of restricted net operating tax loss carry forwards against future income for tax purposes is restricted pursuant to the &#8220;change in ownership&#8221; rules in Section 382 of the Internal Revenue Code. These rules, in general, provide that an ownership change occurs when the percentage shareholdings of 5% direct or indirect stockholders of a loss corporation have, in aggregate, increased by more than 50 percentage points during the immediately preceding three years.<span></span></td>
        <td class="text">The Company&#8217;s utilization of restricted net operating tax loss carry forwards against future income for tax purposes is restricted pursuant to the &#8220;change in ownership&#8221; rules in Section 382 of the Internal Revenue Code. These rules, in general, provide that an ownership change occurs when the percentage shareholdings of 5% direct or indirect stockholders of a loss corporation have, in aggregate, increased by more than 50 percentage points during the immediately preceding three years.<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ReductionInDeferredTaxAssets', window );">Reduction in Deferred Tax Assets</a></td>
        <td class="nump">12,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Deferred Tax Assets, Valuation Allowance</a></td>
        <td class="nump">4,740<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefits', window );">Unrecognized Tax Benefits</a></td>
        <td class="nump">$ 12,059<span></span></td>
        <td class="nump">$ 12,059<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_OperatingLossCarryforwardsExpiration">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Operating Loss Carryforwards, Expiration Date</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_OperatingLossCarryforwardsExpiration</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ReductionInDeferredTaxAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of cumulative reduction in deferred tax assets resulting from derecognizing uncertain tax positions, associated with prior years tax benefits.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ReductionInDeferredTaxAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentIncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 6.I.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Current Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6509736<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 6<br><br> -Section I<br><br> -Subsection 7<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CurrentIncomeTaxExpenseBenefit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 6.I.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 6<br><br> -Section I<br><br> -Subsection 7<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Deferred Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6510177<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredIncomeTaxExpenseBenefit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (b),(c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxAssetsNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsValuationAllowance">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxAssetsValuationAllowance</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Income Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (a),(b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxExpenseBenefit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLossCarryforwards">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingLossCarryforwards</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLossCarryforwardsLimitationsOnUse">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A description of the limitations on the use of all operating loss carryforwards available to reduce future taxable income.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingLossCarryforwardsLimitationsOnUse</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrecognizedTaxBenefits">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of unrecognized tax benefits pertaining to uncertain tax positions taken in tax returns.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Unrecognized Tax Benefit<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6527854<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 15A<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=SL6600010-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_UnrecognizedTaxBenefits</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Commitments and Contingencies (Tables)<br></strong></div>
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          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="24%">
            289
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
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            293
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          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="24%">
            145
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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        <tr valign="top">
          <td align="left">&#160;</td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="24%">
            727
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          <td align="left" width="2%">&#160;</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 840<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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<DOCUMENT>
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<FILENAME>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ENE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Income Taxes (Tables)<br></strong></div>
        </th>
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      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock', window );">Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]</a></td>
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          <td align="left">&#160;</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
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            <b>2013</b>
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          <td align="left" bgcolor="#e6efff">Expected federal statutory tax expenses (benefit)</td>
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          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            (1,284
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            (944
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        </tr>
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          <td align="left">Increase (reduction) in taxes resulting from:</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="left" valign="bottom" width="12%">&#160;</td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="left" valign="bottom" width="12%">&#160;</td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
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          <td align="left" bgcolor="#e6efff">&#160;&#160;&#160;State income taxes recoverable</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            117
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            (5
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
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        <tr valign="top">
          <td align="left">&#160;&#160;&#160;Non-deductible expenses (permanent differences)</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            29
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            36
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">&#160;&#160; Change in valuation allowance</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            4,740
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            &#8212;
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">&#160;&#160;&#160;Adjustment to effective tax rate</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            112
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            (12
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        </tr>
        <tr valign="top">
          <td align="left">&#160;&#160;&#160;Other</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            (685
          </td>
          <td align="left" valign="bottom" width="2%">)</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            (53
          </td>
          <td align="left" valign="bottom" width="2%">)</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Income tax expense (recovery)</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            3,029
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            (978
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
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          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
            <b>2013</b>
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          <td align="center" width="2%">&#160;</td>
          <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            29,816
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            28,736
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">Valuation allowance</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            (4,740
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          <td align="left" valign="bottom" width="2%">)</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            &#8212;
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
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          <td align="left" bgcolor="#e6efff">Intangibles</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            (24
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            (7
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
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          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            679
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          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            469
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          <td align="left" valign="bottom" width="2%">&#160;</td>
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            (14
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            32
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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        <tr valign="top">
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          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            (3
          </td>
          <td align="left" valign="bottom" width="2%">)</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            15
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            848
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            398
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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        <tr valign="top">
          <td align="left">Heritage Global Partners &#8211; Trade Name</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            (1,395
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          <td align="left" valign="bottom" width="2%">)</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            (459
          </td>
          <td align="left" valign="bottom" width="2%">)</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Heritage Global Partners &#8211; Customer List/Business Network</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            (500
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            (1,606
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
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        <tr valign="top">
          <td align="left">Net deferred tax assets</td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            24,667
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            27,578
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          <td align="left" valign="bottom" width="2%">&#160;</td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br></p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>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.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">These consolidated financial statements include the accounts of Heritage Global Inc. together with its subsidiaries, including Heritage Global LLC (&#8220;HG LLC&#8221;), Equity Partners HG LLC (&#8220;Equity Partners&#8221;), Heritage Global Partners, Inc. (&#8220;HGP&#8221;), C2 Communications Technologies Inc., and C2 Investments Inc. These entities, collectively, are referred to as &#8220;HGI&#8221;, the &#8220;Company&#8221;, &#8220;we&#8221; or &#8220;our&#8221; in these consolidated financial statements. These consolidated financial statements were prepared in conformity with accounting principles generally accepted in the United States of America (&#8220;GAAP&#8221;), as outlined in the Financial Accounting Standards Board (&#8220;FASB&#8221;) Accounting Standards Codification (&#8220;ASC&#8221;) and include the assets, liabilities, revenues, and expenses of all subsidiaries over which HGI exercises control. All significant intercompany accounts and transactions have been eliminated upon consolidation.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company operates in two business segments, Asset Liquidation and Patent Licensing. The Company&#8217;s segments are discussed in more detail in Note 15.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s Asset Liquidation segment, which began operations in the second quarter of 2009, specializes in services relating to the acquisition and disposition of distressed and surplus assets, including appraisal and auctions. It consists of the operations of HG LLC, Equity Partners and HGP. These operations are discussed in more detail in Note 2.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Licensing of intellectual property constitutes the Company&#8217;s Patent Licensing segment. HGI owns certain patents, including two foundational patents in voice over internet protocol (&#8220;VoIP&#8221;) technology &#8211; U.S. Patent Nos. 6,243,373 (the &#8220;VoIP Patent&#8221;) and 6,438,124 (the &#8220;C2 Patent&#8221;) (together the &#8220;VoIP Patent Portfolio&#8221;), which it licenses. HGI&#8217;s target market consists of carriers, equipment manufacturers, service providers and end users in the internet protocol telephony market who are using HGI&#8217;s patented VoIP technologies by deploying VoIP networks for phone-to-phone communications.</p>
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      In 2007, the Company began investing in Internet-based e-commerce businesses by acquiring minority positions in several companies. The Company&#8217;s most significant investment took place in 2009, when it indirectly acquired an approximate
      5% interest in Polaroid Corporation, pursuant to a Chapter 11 reorganization in a U.S. bankruptcy court. The Company&#8217;s investments are discussed in more detail in Note 5.
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            306
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            282
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                <p>Tabular disclosure of lease amounts paid to related parties during the period.</p>
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          <div>Knight's Bridge Capital Partners Internet Fund No. 1 GP LLC [Member]</div>
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          <div>Jun. 30, 2009

</div>
          <div>Polaroid [Member]</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2009

</div>
          <div>Investment by KPL, LLC [Member]</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2009

</div>
          <div>Total Investment by All Parties [Member]</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Equity Method Investment, Ownership Percentage</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">33.33%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">5.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentOwnedAtCost', window );">Non-Asset Liquidation Equity Investment Acquired</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 20<span></span></td>
        <td class="nump">$ 3,109<span></span></td>
        <td class="nump">$ 3,053<span></span></td>
        <td class="nump">$ 2,492<span></span></td>
        <td class="nump">$ 2,447<span></span></td>
        <td class="nump">$ 617<span></span></td>
        <td class="nump">$ 606<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Net investment at balance sheet date</a></td>
        <td class="nump">1,769<span></span></td>
        <td class="nump">2,426<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">19<span></span></td>
        <td class="nump">20<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,750<span></span></td>
        <td class="nump">2,406<span></span></td>
        <td class="nump">1,401<span></span></td>
        <td class="nump">1,930<span></span></td>
        <td class="nump">349<span></span></td>
        <td class="nump">476<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_PolaroidInvestmentByAllParties', window );">Polaroid Investment By All Parties</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">19,000<span></span></td>
        <td class="nump">55,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AmountOfLimitedPartnershipHeldByRelatedParty', window );">Amount of Limited Partnership Held by Related Party</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">95.24%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ManagementFeePercentage', window );">Management Fee Percentage</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">2.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ManagementFeesPaidAnnually', window );">Annual Management Fees on Investment</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 40<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 11<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_PreferredReturnOnInvestmentPercentage', window );">Preferred Return on Investment</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">8.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">10.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ManagingPartnerCarriedInterestPercentage', window );">Managing Partner, Carried Interest</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">20.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">20.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AmountOfLimitedPartnershipHeldByRelatedParty">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of Limited Partnership Held by Related Party</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_AmountOfLimitedPartnershipHeldByRelatedParty</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ManagementFeePercentage">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The management fees percentage payable to the Managing Partner, which is a percentage of committed and/or invested capital.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ManagementFeePercentage</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ManagementFeesPaidAnnually">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of management fees paid annually, calculated as a percentage of committed and/or invested capital.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ManagementFeesPaidAnnually</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ManagingPartnerCarriedInterestPercentage">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The percentage of carried interest available to the Managing Partner after return of all capital contributed by the investors and payment of preferred return to the investors.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ManagingPartnerCarriedInterestPercentage</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_PolaroidInvestmentByAllParties">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount invested to acquire Polaroid out of bankruptcy at initial acquisition in 2009.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_PolaroidInvestmentByAllParties</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_PreferredReturnOnInvestmentPercentage">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The preferred return payable to the investors following return of invested capital.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_PreferredReturnOnInvestmentPercentage</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6382943&amp;loc=d3e33918-111571<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestmentOwnershipPercentage</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=16385135&amp;loc=d3e33749-111570<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentOwnedAtCost">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Cost of the investment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InvestmentOwnedAtCost</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R53.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EYLAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of The Company's Other Investments (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Investments</a></td>
        <td class="nump">$ 1,769<span></span></td>
        <td class="nump">$ 2,426<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Knight's Bridge Capital Partners Internet Fund No. 1 GP LLC [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Investments</a></td>
        <td class="nump">19<span></span></td>
        <td class="nump">20<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Polaroid Corporation [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Investments</a></td>
        <td class="nump">$ 1,750<span></span></td>
        <td class="nump">$ 2,406<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=16385135&amp;loc=d3e33749-111570<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EPPAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Segment Reporting Information, by Segment (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Revenues from external customers</a></td>
        <td class="nump">$ 8,068<span></span></td>
        <td class="nump">$ 14,128<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments', window );">Earnings from equity accounted asset liquidation investments</a></td>
        <td class="nump">1,200<span></span></td>
        <td class="nump">2,023<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other income</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">64<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest expense</a></td>
        <td class="nump">388<span></span></td>
        <td class="nump">290<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="nump">472<span></span></td>
        <td class="nump">407<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Segment income (loss)</a></td>
        <td class="num">(3,493)<span></span></td>
        <td class="num">(2,679)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Segment assets</a></td>
        <td class="nump">49,995<span></span></td>
        <td class="nump">61,310<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Asset Liquidation Segment [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Revenues from external customers</a></td>
        <td class="nump">8,068<span></span></td>
        <td class="nump">14,128<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments', window );">Earnings from equity accounted asset liquidation investments</a></td>
        <td class="nump">1,200<span></span></td>
        <td class="nump">2,023<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other income</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">63<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest expense</a></td>
        <td class="nump">388<span></span></td>
        <td class="nump">289<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="nump">472<span></span></td>
        <td class="nump">407<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Segment income (loss)</a></td>
        <td class="num">(2,404)<span></span></td>
        <td class="nump">92<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_InvestmentInEquityAccountedAssetLiquidationInvestees', window );">Investment in equity accounted asset liquidation investees</a></td>
        <td class="nump">1,380<span></span></td>
        <td class="nump">3,618<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Segment assets</a></td>
        <td class="nump">$ 20,399<span></span></td>
        <td class="nump">$ 27,752<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Company's proportionate share of Joint Ventures' net income (loss) reported in the consolidated statement of operations as Earnings (Loss) of Equity Accounted Asset Liquidation Investments and attributable to the Company as its share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_InvestmentInEquityAccountedAssetLiquidationInvestees">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total investments in (A) an entity in which the entity has significant influence, but does not have control, (B) subsidiaries that are not required to be consolidated and are accounted for using the equity and or cost method, and (C) an entity in which the reporting entity shares control of the entity with another party or group.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_InvestmentInEquityAccountedAssetLiquidationInvestees</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 12<br><br> -Article 7<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 18<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Assets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DepreciationAndAmortization</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h)(1)(i))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseOther">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Interest expense on all other items not previously classified. For example, includes dividends associated with redeemable preferred stock of a subsidiary that is treated as a liability in the parent's consolidated balance sheet.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4D<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7476318&amp;loc=SL5624177-113959<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph -4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestExpenseOther</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 9<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.9)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherNonoperatingIncomeExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalesRevenueNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SalesRevenueNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EOOAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current assets:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
        <td class="nump">$ 3,213<span></span></td>
        <td class="nump">$ 4,314<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableNetCurrent', window );">Amounts receivable (net of allowance for doubtful accounts of $0; 2012 - $0)</a></td>
        <td class="nump">1,670<span></span></td>
        <td class="nump">1,068<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueFromRelatedPartiesCurrent', window );">Receivable from a related party</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">2,929<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepositsAssetsCurrent', window );">Deposits</a></td>
        <td class="nump">17<span></span></td>
        <td class="nump">1,481<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventory - equipment</a></td>
        <td class="nump">578<span></span></td>
        <td class="nump">820<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Other current assets</a></td>
        <td class="nump">479<span></span></td>
        <td class="nump">312<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReceivable', window );">Income taxes recoverable</a></td>
        <td class="nump">1<span></span></td>
        <td class="nump">70<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNetCurrent', window );">Deferred income tax assets</a></td>
        <td class="nump">1,366<span></span></td>
        <td class="nump">1,956<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
        <td class="nump">7,324<span></span></td>
        <td class="nump">12,950<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsNoncurrentAbstract', window );"><strong>Non-current assets:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryRealEstate', window );">Inventory - real estate</a></td>
        <td class="nump">6,078<span></span></td>
        <td class="nump">6,078<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures', window );">Asset liquidation investments</a></td>
        <td class="nump">1,380<span></span></td>
        <td class="nump">3,618<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Investments</a></td>
        <td class="nump">1,769<span></span></td>
        <td class="nump">2,426<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property, plant and equipment, net</a></td>
        <td class="nump">32<span></span></td>
        <td class="nump">52<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Intangible assets, net</a></td>
        <td class="nump">4,810<span></span></td>
        <td class="nump">5,263<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
        <td class="nump">5,301<span></span></td>
        <td class="nump">5,301<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNetNoncurrent', window );">Deferred income tax assets</a></td>
        <td class="nump">23,301<span></span></td>
        <td class="nump">25,622<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
        <td class="nump">49,995<span></span></td>
        <td class="nump">61,310<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current liabilities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent', window );">Accounts payable and accrued liabilities</a></td>
        <td class="nump">6,510<span></span></td>
        <td class="nump">4,415<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBankLoansAndNotesPayable', window );">Debt payable to third parties</a></td>
        <td class="nump">1,438<span></span></td>
        <td class="nump">10,883<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Debt payable to a related party</a></td>
        <td class="nump">2,550<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total current liabilities</a></td>
        <td class="nump">10,498<span></span></td>
        <td class="nump">15,298<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">Commitments and contingencies</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Equity:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock, $10.00 par value, authorized 10,000,000 shares; issued and outstanding 579 Class N shares at December 31, 2013 and 592 Class N shares at December 31, 2012, liquidation preference of $579 at December 31, 2013 and $592 at December 31, 2012</a></td>
        <td class="nump">6<span></span></td>
        <td class="nump">6<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock, $0.01 par value, authorized 300,000,000 shares; issued and outstanding 28,167,248 shares at December 31, 2013 and 28,945,228 shares at December 31, 2012</a></td>
        <td class="nump">282<span></span></td>
        <td class="nump">290<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
        <td class="nump">283,207<span></span></td>
        <td class="nump">283,281<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
        <td class="num">(243,954)<span></span></td>
        <td class="num">(237,558)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td>
        <td class="num">(44)<span></span></td>
        <td class="num">(7)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total equity</a></td>
        <td class="nump">39,497<span></span></td>
        <td class="nump">46,012<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and equity</a></td>
        <td class="nump">$ 49,995<span></span></td>
        <td class="nump">$ 61,310<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsNotesAndLoansReceivableNetCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate of amounts due from customers or clients, within one year of the balance sheet date (or one operating cycle, if longer), for goods or services that have been delivered or sold in the normal course of business and an amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date within one year of the balance sheet, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.3,4)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 3, 4<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsNotesAndLoansReceivableNetCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.19,20)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 20<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 14A<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669686-108580<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 11<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e637-108580<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 14<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e681-108580<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Article 3<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.30(a)(1))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdditionalPaidInCapital</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.18)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 12<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 18<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Assets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.9)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6801-107765<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 9<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AssetsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AssetsCurrentAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsNoncurrentAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AssetsNoncurrentAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Cash<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Cash Equivalents<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 1<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (a)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingencies">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 450<br><br><br><br> -SubTopic 20<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=25496072&amp;loc=d3e14326-108349<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.25)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 25<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 19<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 17<br><br><br><br> -Article 9<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 942<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.9-03.17)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br><br><br><br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-03.(a),19)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommitmentsAndContingencies</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.29)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 30<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNetCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed within one year or operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31917-109318<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31931-109318<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 5<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31928-109318<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 9<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31958-109318<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxAssetsNetCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNetNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after allocation of valuation allowances of noncurrent deferred tax asset attributable to deductible temporary differences and carryforwards. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31917-109318<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31931-109318<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 5<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31928-109318<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 9<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31958-109318<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxAssetsNetNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepositsAssetsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment within one year or during the operating cycle, if shorter.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.17)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 17<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DepositsAssetsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueFromRelatedPartiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due within one year (or one business cycle).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 235<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.4-08.(k)(1))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 850<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (d)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 3<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.3(a)(2))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (d)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 08<br><br><br><br> -Paragraph k<br><br><br><br> -Subparagraph 2<br><br><br><br> -Article 4<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DueFromRelatedPartiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToRelatedPartiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 235<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.4-08.(k)(1))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 850<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (d)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 08<br><br><br><br> -Paragraph k<br><br><br><br> -Subparagraph 1<br><br><br><br> -Article 4<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.19(a))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DueToRelatedPartiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.12)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 323<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=16385135&amp;loc=d3e33749-111570<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 350<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (a)(1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FiniteLivedIntangibleAssetsNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 350<br><br><br><br> -SubTopic 20<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=14024403&amp;loc=d3e13816-109267<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 350<br><br><br><br> -SubTopic 20<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13770-109266<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Goodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReceivable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.8)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 8<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 5<br><br><br><br> -Subparagraph c<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxReceivable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.6(a))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 330<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 35<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6386567&amp;loc=d3e3927-108312<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryRealEstate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of (1) improvements, (2) held-for-sale, (3) land and land under development, (4) construction-in-process, (5) mortgage loans held-in-inventory, and (6) other real estate investments which are considered inventory due to being held for sale or disposition.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryRealEstate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total investments in (A) an entity in which the entity has significant influence, but does not have control, (B) subsidiaries that are not required to be consolidated and are accounted for using the equity and or cost method, and (C) an entity in which the reporting entity shares control of the entity with another party or group. Includes long-term advances receivable from a party that is affiliated with the reporting entity by means of direct or indirect ownership.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.12)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.19-26)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Liabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.32)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 25<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 32<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesAndStockholdersEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesCurrentAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Article 3<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 505<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.3-04)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.28)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 29<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PreferredStockValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 8<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PrepaidExpenseAndOtherAssetsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 360<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.13)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 13<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 8<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PropertyPlantAndEquipmentNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Article 3<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.31(a)(3))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RetainedEarningsAccumulatedDeficit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBankLoansAndNotesPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount at the balance sheet date of borrowings from a bank, not elsewhere enumerated in the taxonomy, with a maturity within one year (or within one operating cycle if longer) from the date of borrowing.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.19(a)(1))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 16<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-03.16)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShortTermBankLoansAndNotesPayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 310<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SAB TOPIC 4.E)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Staff Accounting Bulletin (SAB)<br><br><br><br> -Number Topic 4<br><br><br><br> -Section E<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.29-31)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 29, 30, 31<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquity</nobr></td>
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                    <td>us-gaap_</td>
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        <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquityAbstract</nobr></td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EKLAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Related Party Transactions (Narrative) (Details) (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="2">0 Months Ended</th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Counsel Loan [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012

</div>
          <div>Counsel Loan [Member]</div>
        </th>
        <th class="th">
          <div>Feb. 29, 2012

</div>
          <div>Heritage Global Partners, Inc [Member]</div>
        </th>
        <th class="th">
          <div>Jul. 26, 2013

</div>
          <div>Co Chief Executive Officers [Member]</div>
        </th>
        <th class="th">
          <div>Aug. 10, 2012

</div>
          <div>Co Chief Executive Officers [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Co Chief Executive Officers [Member]</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueFromRelatedPartiesCurrent', window );">Due from Related Parties, Current</a></td>
        <td class="nump">$ 0<span></span></td>
        <td class="nump">$ 2,929<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 2,929<span></span></td>
        <td class="nump">$ 151<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AccruedInterestPayableRelatedParty', window );">Related Party Accrued Interest</a></td>
        <td class="nump">168<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">168<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionRate', window );">Related Party Debt Interest Rate</a></td>
        <td class="nump">10.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related Party Transaction, Description of Transaction</a></td>
        <td class="text">Beginning in December 2004, HGI and Counsel have entered into successive annual management services agreements (collectively, the &#8220;Agreement&#8221;). Under the terms of the Agreement, HGI has agreed to pay Counsel for ongoing services provided to HGI by Counsel personnel. These services include preparation of the Company&#8217;s financial statements and regulatory filings, taxation matters, stock-based compensation administration, Board administration, patent portfolio administration and litigation matters. The Counsel employees providing the services are: 1) its Executive Vice President, Secretary and Chief Financial Officer, 2) its Tax Manager, 3) an Accounting Manager, and 4) its Accounts Payable Clerk. These employees have the same or similar positions with HGI, but none of them receive compensation from HGI. Rather, Counsel allocates to HGI a percentage, based on time incurred, of the employees&#8217; base compensation paid by Counsel. Beginning in the first quarter of 2011, additional amounts were charged to HGI for Counsel services relating to the ongoing operations of HGI&#8217;s asset liquidation business. The amounts due under the Agreement are payable within 30 days following the respective year end, subject to applicable restrictions. Any unpaid amounts bear interest at 10% per annum commencing on the day after such year end.On March 20, 2014, Counsel declared a dividend in kind, consisting of Counsel&#8217;s distribution of its majority interest in HGI to Counsel shareholders. The record date is April 1, 2014 and the payment date is April 30, 2014. This transaction completes Counsel&#8217;s planned disposition of its interest in HGI, as announced in the first quarter of 2013. Following this declaration, the Company and Counsel have agreed to enter into a replacement management services agreement (the &#8220;Services Agreement&#8221;). Under the terms of the agreement, Counsel will remain as external manager and will continue to provide the same services, at similar rates. Payment will be due within thirty days following the end of each quarter. Unpaid balances will accrue interest at a rate per annum equal to the lesser of the then current rate announced from time to time by the Wall Street Journal as the &#8220;prime rate&#8221;, plus two percent (2%), or the maximum rate allowable by law. The Services Agreement has an initial term of one year, which renews automatically for successive one-year terms unless notice by either party is given within ninety days before the expiration. The Services Agreement may be terminated at any time upon mutual agreement of the Company and Counsel. The Company is currently considering the internalization of its management in the future, but expects that it will continue to avail itself of the services provided under the Services Agreeement until such time.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Debt Payable to Related Parties</a></td>
        <td class="nump">2,550<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="nump">2,550<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="nump">1,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateTerms', window );">Interest rate, unpaid balances</a></td>
        <td class="text">Unpaid balances will accrue interest at a rate per annum equal to the lesser of the then current rate announced from time to time by the Wall Street Journal as the "prime rate", plus 2%, or the maximum rate allowable by law<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_CommonStockSharesIssuedForEachCoCeo', window );">Common Stock Shares Issued for Each Co-CEO</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">400,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_SharesValuedAt', window );">Common shares valued at</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">624<span></span></td>
        <td class="nump">1,054<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock Based Compensation Including Value of Licensing Agreements</a></td>
        <td class="nump">532<span></span></td>
        <td class="nump">1,647<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,054<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_RevenueIntellectualPropertyLicense', window );">Intellectual property licensing revenue</a></td>
        <td class="nump">$ 624<span></span></td>
        <td class="nump">$ 0<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 624<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AccruedInterestPayableRelatedParty">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued interest payable to a related party</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_AccruedInterestPayableRelatedParty</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td>xbrli:monetaryItemType</td>
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                    <td>instant</td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The number of shares issued to each Co-CEO during the period in exchange for intellectual property licensing agreement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_CommonStockSharesIssuedForEachCoCeo</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_RevenueIntellectualPropertyLicense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Non-cash revenue from sale of intellectual property license.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_RevenueIntellectualPropertyLicense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
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                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
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              </div>
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          </td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Value of total 800,000 shares acquired and subsequently returned by Co-CEOs.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_SharesValuedAt</nobr></td>
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                    <td>xbrli:monetaryItemType</td>
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                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          </td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Description of the interest rate as being fixed or variable, and, if variable, identification of the index or rate on which the interest rate is based and the number of points or percentage added to that index or rate to set the rate, and other pertinent information, such as frequency of rate resets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 22<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.22(a)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DebtInstrumentInterestRateTerms</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueFromRelatedPartiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due within one year (or one business cycle).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(k)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 3<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.3(a)(2))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph k<br><br> -Subparagraph 2<br><br> -Article 4<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DueFromRelatedPartiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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        </tr>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(k)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph k<br><br> -Subparagraph 1<br><br> -Article 4<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(a))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DueToRelatedPartiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39622-107864<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39603-107864<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph b<br><br> -Article 3A<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 840<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6452652&amp;loc=d3e36975-112693<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph k<br><br> -Subparagraph 2<br><br> -Article 4<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(k))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.10,11,23)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 10, 11, 23<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RelatedPartyTransactionDescriptionOfTransaction</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td>xbrli:stringItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionRate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Identify the stated interest rate per the agreement, for example, leasing and debt arrangements between related parties.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
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                    <td><nobr>us-gaap_RelatedPartyTransactionRate</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
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                    <td><nobr>us-gaap_ShareBasedCompensation</nobr></td>
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                  <tr>
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                    <td>us-gaap_</td>
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                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td>duration</td>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EP4AI">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)<br>In Thousands, except Share data</strong></div>
        </th>
        <th class="th">
          <div>Preferred Stock [Member]</div>
        </th>
        <th class="th">
          <div>Common Stock [Member]</div>
        </th>
        <th class="th">
          <div>Additional Paid-In Capital [Member]</div>
        </th>
        <th class="th">
          <div>Accumulated deficit [Member]</div>
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          <div>Accumulated Other Comprehensive Income (Loss) [Member]</div>
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        <td class="nump">$ 271<span></span></td>
        <td class="nump">$ 278,408<span></span></td>
        <td class="num">$ (235,745)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 42,940<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in shares) at Dec. 31, 2011</a></td>
        <td class="nump">592<span></span></td>
        <td class="nump">27,117,450<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Issuance of common stock</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">19<span></span></td>
        <td class="nump">3,135<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">3,154<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Issuance of common stock (Shares)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,800,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ExerciseOfOptionsDuringPeriodValue', window );">Exercise of options</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">14<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">14<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_NetSharesIssuedDueToExerciseOfOptions', window );">Exercise of options (in shares)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">27,778<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness', window );">Issuance of options</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,131<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,131<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Compensation cost related to stock options</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">593<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">593<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(1,813)<span></span></td>
        <td class="num">(7)<span></span></td>
        <td class="num">(1,820)<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending Balance at Dec. 31, 2012</a></td>
        <td class="nump">6<span></span></td>
        <td class="nump">290<span></span></td>
        <td class="nump">283,281<span></span></td>
        <td class="num">(237,558)<span></span></td>
        <td class="num">(7)<span></span></td>
        <td class="nump">46,012<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in shares) at Dec. 31, 2012</a></td>
        <td class="nump">592<span></span></td>
        <td class="nump">28,945,228<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ExerciseOfOptionsDuringPeriodValue', window );">Exercise of options</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">10<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">10<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_NetSharesIssuedDueToExerciseOfOptions', window );">Exercise of options (in shares)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">21,500<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness', window );">Issuance of options</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_CancellationOfSharesValue', window );">Cancellation of shares</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(8)<span></span></td>
        <td class="num">(616)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(624)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_CancellationOfSharesValueShares', window );">Cancellation of shares (Shares)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(800,000)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Conversion of Series N preferred shares (Shares)</a></td>
        <td class="num">(13)<span></span></td>
        <td class="nump">520<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Compensation cost related to stock options</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">532<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">532<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(6,396)<span></span></td>
        <td class="num">(37)<span></span></td>
        <td class="num">(6,433)<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending Balance at Dec. 31, 2013</a></td>
        <td class="nump">$ 6<span></span></td>
        <td class="nump">$ 282<span></span></td>
        <td class="nump">$ 283,207<span></span></td>
        <td class="num">$ (243,954)<span></span></td>
        <td class="num">$ (44)<span></span></td>
        <td class="nump">$ 39,497<span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in shares) at Dec. 31, 2013</a></td>
        <td class="nump">579<span></span></td>
        <td class="nump">28,167,248<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_CancellationOfSharesValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The value of the shares that were received in return for an intellectual property licensing agreement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_CancellationOfSharesValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_CancellationOfSharesValueShares">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Cancellation of shares (Shares)</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_CancellationOfSharesValueShares</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ExerciseOfOptionsDuringPeriodValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Capital received in connection with exercise of options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ExerciseOfOptionsDuringPeriodValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Value of options issued in exchange for assets of acquired business as part of a non-cash or partial non-cash transaction during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_NetSharesIssuedDueToExerciseOfOptions">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net shares issued due to exercise of options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_NetSharesIssuedDueToExerciseOfOptions</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the amount of recognized equity-based compensation related to stock options during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=16317811<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e557-108580<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ComprehensiveIncomeNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares issued which are neither cancelled nor held in the treasury.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 4.E)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 4<br><br> -Section E<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29-31)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30, 31<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquity</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares issued during the period as a result of the conversion of convertible securities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30<br><br> -Article 5<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29-30)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of new stock issued during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockIssuedDuringPeriodSharesNewIssues</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30, 31<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td>us-gaap_</td>
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  <head>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EILAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Components of Income Tax Expense (Benefit) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentFederalTaxExpenseBenefit', window );">Expected federal statutory tax expenses(benefit)</a></td>
        <td class="num">$ (1,284)<span></span></td>
        <td class="num">$ (944)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract', window );"><strong>Increase (reduction) in taxes resulting from:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations', window );">State income taxes recoverable</a></td>
        <td class="nump">117<span></span></td>
        <td class="num">(5)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationNondeductibleExpense', window );">Non-deductible expenses (permanent differences)</a></td>
        <td class="nump">29<span></span></td>
        <td class="nump">36<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance', window );">Change in valuation allowance</a></td>
        <td class="nump">4,740<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate', window );">Adjustment to effective tax rate</a></td>
        <td class="nump">112<span></span></td>
        <td class="num">(12)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationOtherAdjustments', window );">Other</a></td>
        <td class="num">(685)<span></span></td>
        <td class="num">(53)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax expense (recovery)</a></td>
        <td class="nump">$ 3,029<span></span></td>
        <td class="num">$ (978)<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentFederalTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of current federal tax expense (benefit) pertaining to income (loss) from continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 6.I.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Current Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6509736<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 6<br><br> -Section I<br><br> -Paragraph Question 1-7<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CurrentFederalTaxExpenseBenefit</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Income Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (a),(b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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                    <td>xbrli:monetaryItemType</td>
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                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
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                <p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets.</p>
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                <p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations, attributable to increase (decrease) in the income tax rates.</p>
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                <p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible expenses.</p>
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                <p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments.</p>
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                <p>Amount of state and local current and deferred income tax expense (benefit) attributable to continuing operations.</p>
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            27,752
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          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
    </table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock', window );">Reconciliation Of Reported Segment Information From Segments To Consolidated Financial Statement Items [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
        <tr valign="top">
          <td align="left">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
          </td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="27%">
            <b>Year ended December 31,</b>
          </td>
          <td align="left" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
          </td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
            <b>2013</b>
          </td>
          <td align="center" nowrap="nowrap" width="2%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
            <b>2012</b>
          </td>
          <td align="left" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Total revenue for reportable segments</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            8,068
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            14,128
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">Unallocated intellectual property licensing revenue</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            824
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            &#8212;
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Total revenue</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            8,892
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            14,128
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">&#160;</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">&#160;</td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">&#160;</td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Total other income for reportable segments</p>
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            &#160;
            &#8212;
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            63
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Unallocated other income</p>
          </td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            &#8212;
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            1
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Total other income</p>
          </td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            &#160;
            &#8212;
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            64
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr>
          <td>
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
          </td>
          <td valign="bottom" width="1%">&#160;</td>
          <td valign="bottom" width="12%">&#160;</td>
          <td valign="bottom" width="2%">&#160;</td>
          <td valign="bottom" width="1%">&#160;</td>
          <td valign="bottom" width="12%">&#160;</td>
          <td valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Total interest expense for reportable segments</p>
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            388
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            289
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Unallocated interest expense from third party debt</p>
          </td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            &#8212;
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            1
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Unallocated interest expense from related party debt</p>
          </td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            168
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            &#8212;
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Total interest expense</p>
          </td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            556
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            290
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr>
          <td bgcolor="#e6efff">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
          </td>
          <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr>
          <td>Total depreciation and amortization for reportable segments</td>
          <td valign="bottom" width="1%">$</td>
          <td style="text-align: right;" valign="bottom" width="12%">
            472
          </td>
          <td valign="bottom" width="2%">&#160;</td>
          <td valign="bottom" width="1%">$</td>
          <td style="text-align: right;" valign="bottom" width="12%">
            407
          </td>
          <td valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr>
          <td bgcolor="#e6efff">Other unallocated depreciation from corporate assets</td>
          <td bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td bgcolor="#e6efff" style="text-align: right; border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            &#8212;
          </td>
          <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td bgcolor="#e6efff" style="text-align: right; border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            &#8212;
          </td>
          <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr>
          <td>Total depreciation and amortization</td>
          <td style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td style="text-align: right; border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            472
          </td>
          <td valign="bottom" width="2%">&#160;</td>
          <td style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td style="text-align: right; border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            407
          </td>
          <td valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr>
          <td bgcolor="#e6efff">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
          <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Total segment income (loss)</p>
          </td>
          <td align="left" valign="bottom" width="1%">$</td>
          <td align="right" valign="bottom" width="12%">
            (2,404
          </td>
          <td align="left" valign="bottom" width="2%">)</td>
          <td align="left" valign="bottom" width="1%">$</td>
          <td align="right" valign="bottom" width="12%">
            92
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" style="background-color: rgb(230, 239, 255);">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Intellectual property licensing revenue not allocated to reportable segments</p>
          </td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
            824
          </td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
            &#8212;
          </td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Other income (expense) and earnings (loss) of other equity accounted investments</p>
          </td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            126
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            (111
          </td>
          <td align="left" valign="bottom" width="2%">)</td>
        </tr>
        <tr valign="top">
          <td align="left" style="background-color: rgb(230, 239, 255);">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Other corporate expenses (primarily corporate level interest, general and administrative expenses)</p>
          </td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
            (1,913
          </td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">)</td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
            (2,772
          </td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">)</td>
        </tr>
        <tr valign="top">
          <td align="left">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Income tax (expense) recovery</p>
          </td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            (3,029
          </td>
          <td align="left" valign="bottom" width="2%">)</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            978
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" style="background-color: rgb(230, 239, 255);">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Net loss from continuing operations</p>
          </td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
            (6,396
          </td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">)</td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
            (1,813
          </td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">)</td>
        </tr>
        <tr>
          <td>
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
          </td>
          <td valign="bottom" width="1%">&#160;</td>
          <td valign="bottom" width="12%">&#160;</td>
          <td valign="bottom" width="2%">&#160;</td>
          <td valign="bottom" width="1%">&#160;</td>
          <td valign="bottom" width="12%">&#160;</td>
          <td valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" style="background-color: rgb(230, 239, 255);">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Segment assets</p>
          </td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%">$</td>
          <td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
            20,399
          </td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%">$</td>
          <td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
            27,752
          </td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">
              Other assets not allocated to segments
              <sup>(1)</sup>
            </p>
          </td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            29,596
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            33,558
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" style="background-color: rgb(230, 239, 255);">
            <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Total assets</p>
          </td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
            49,995
          </td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
            61,310
          </td>
          <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">&#160;</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of all significant reconciling items, in the reconciliation of information for reportable segments, from the segments to the entity's consolidated financial statement items.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>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.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 21<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8721-108599<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 25<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8813-108599<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=14024403&amp;loc=d3e13816-109267<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 30<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8906-108599<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 22<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8736-108599<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EPJAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of 2003 Stock Option and Appreciation Rights Plan (Details)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, beginning of year</a></td>
        <td class="nump">3,898,198<span></span></td>
        <td class="nump">3,141,198<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options granted</a></td>
        <td class="nump">200,000<span></span></td>
        <td class="nump">1,040,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Options, Exercised (in shares)</a></td>
        <td class="nump">30,000<span></span></td>
        <td class="nump">31,750<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Options forfeited</a></td>
        <td class="num">(1,530,000)<span></span></td>
        <td class="num">(250,000)<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod', window );">Options expired</a></td>
        <td class="num">(408,198)<span></span></td>
        <td class="num">(1,250)<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, end of year</a></td>
        <td class="nump">2,130,000<span></span></td>
        <td class="nump">3,898,198<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">2003 Stock Option and Appreciation Rights Plan [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, beginning of year</a></td>
        <td class="nump">1,565,000<span></span></td>
        <td class="nump">1,430,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options granted</a></td>
        <td class="nump">200,000<span></span></td>
        <td class="nump">415,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Options, Exercised (in shares)</a></td>
        <td class="num">(30,000)<span></span></td>
        <td class="num">(30,000)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Options forfeited</a></td>
        <td class="num">(280,000)<span></span></td>
        <td class="num">(250,000)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod', window );">Options expired</a></td>
        <td class="num">(180,000)<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, end of year</a></td>
        <td class="nump">1,275,000<span></span></td>
        <td class="nump">1,565,000<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          </td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Gross number of share options (or share units) granted during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</nobr></td>
                  </tr>
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                    <td>us-gaap_</td>
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                    <td>xbrli:sharesItemType</td>
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        <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of options outstanding, including both vested and non-vested options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)-(ii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
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                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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          </td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of share options (or share units) exercised during the current period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28,29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Segment Reporting<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
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        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 15 &#8211; Segment Reporting</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">From 2005 until the second quarter of 2009, the Company operated in a single business segment, Intellectual Property Licensing. With the commencement of HG LLC&#8217;s operations in the second quarter of 2009, the Company diversified into a second segment, Asset Liquidation. For the years ending December 31, 2013 and 2012, only the Asset Liquidation segment had revenues and assets sufficiently significant to require separate reporting, as the other operations were considered to be quantitatively immaterial.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">There are no material inter-segment revenues or expenses. To date the Company&#8217;s business has been conducted principally in North America, but the establishment of offices in Europe in the third quarter of 2012 is expected to result in more international operations in future periods.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The table below presents information about the Asset Liquidation segment of the Company as of and for the years ended December 31, 2013 and 2012:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
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                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
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              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="27%">
                <b>Year Ended December 31</b>
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              <td align="left" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
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              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                <b>2013</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                <b>2012</b>
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              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
              </td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="27%">
                <b>Asset Liquidation</b>
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              <td align="left" width="2%">&#160;</td>
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              <td>
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
              </td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Revenues from external customers</p>
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                8,068
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                14,128
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Earnings from equity accounted asset liquidation investments</p>
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              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                1,200
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                2,023
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              <td align="left" valign="bottom" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Other income</p>
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                &#8212;
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                63
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Interest expense</p>
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              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                388
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                289
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Depreciation and amortization</p>
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                472
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                407
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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            <tr valign="top">
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                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Segment income (loss) from continuing operations</p>
              </td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                (2,404
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              <td align="left" valign="bottom" width="2%">)</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                92
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Investment in equity accounted asset liquidation investees</p>
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                1,380
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                3,618
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Segment assets</p>
              </td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                20,399
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                27,752
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
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        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The following table reconciles reportable segment information to the consolidated financial statements of the Company:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
              </td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="27%">
                <b>Year ended December 31,</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
              </td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                <b>2013</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                <b>2012</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Total revenue for reportable segments</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                8,068
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                14,128
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Unallocated intellectual property licensing revenue</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                824
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                &#8212;
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Total revenue</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                8,892
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                14,128
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Total other income for reportable segments</p>
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                &#160;
                &#8212;
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                63
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Unallocated other income</p>
              </td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                &#8212;
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                1
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Total other income</p>
              </td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                &#160;
                &#8212;
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                64
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr>
              <td>
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
              </td>
              <td valign="bottom" width="1%">&#160;</td>
              <td valign="bottom" width="12%">&#160;</td>
              <td valign="bottom" width="2%">&#160;</td>
              <td valign="bottom" width="1%">&#160;</td>
              <td valign="bottom" width="12%">&#160;</td>
              <td valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Total interest expense for reportable segments</p>
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                388
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                289
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Unallocated interest expense from third party debt</p>
              </td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                &#8212;
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                1
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Unallocated interest expense from related party debt</p>
              </td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                168
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                &#8212;
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">Total interest expense</p>
              </td>
              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                556
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                290
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr>
              <td bgcolor="#e6efff">
                <p style="text-indent: -4pt; margin-left: 4pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
              </td>
              <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr>
              <td>Total depreciation and amortization for reportable segments</td>
              <td valign="bottom" width="1%">$</td>
              <td style="text-align: right;" valign="bottom" width="12%">
                472
              </td>
              <td valign="bottom" width="2%">&#160;</td>
              <td valign="bottom" width="1%">$</td>
              <td style="text-align: right;" valign="bottom" width="12%">
                407
              </td>
              <td valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr>
              <td bgcolor="#e6efff">Other unallocated depreciation from corporate assets</td>
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                472
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              <td style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
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                407
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              <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
              <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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                (2,404
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              <td align="right" valign="bottom" width="12%">
                92
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              <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
                824
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              <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
                &#8212;
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              <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">&#160;</td>
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                126
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                (111
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              <td align="left" valign="bottom" width="2%">)</td>
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              <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%">&#160;</td>
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                (1,913
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              <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">)</td>
              <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%">&#160;</td>
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                (2,772
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              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                (3,029
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              <td align="left" valign="bottom" width="2%">)</td>
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              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                978
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              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%">$</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
                (6,396
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              <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">)</td>
              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%">$</td>
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                (1,813
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              <td valign="bottom" width="2%">&#160;</td>
              <td valign="bottom" width="1%">&#160;</td>
              <td valign="bottom" width="12%">&#160;</td>
              <td valign="bottom" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left" style="background-color: rgb(230, 239, 255);">
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              <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%">$</td>
              <td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
                20,399
              </td>
              <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="1%">$</td>
              <td align="right" style="background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
                27,752
              </td>
              <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">&#160;</td>
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                  Other assets not allocated to segments
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              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                29,596
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              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                33,558
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              <td align="left" valign="bottom" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left" style="background-color: rgb(230, 239, 255);">
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              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%">$</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
                49,995
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              <td align="left" style="background-color: rgb(230, 239, 255);" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="1%">$</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0); background-color: rgb(230, 239, 255);" valign="bottom" width="12%">
                61,310
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                <p>The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</p>
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                <p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p>
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          <div style="width: 200px;"><strong>SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS<br></strong></div>
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      <b>HERITAGE GLOBAL INC.</b>
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              &#8212;
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              186
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              &#8212;
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              &#160;
              &#8212;
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              &#160;
              &#8212;
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              &#160;
              &#8212;
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              &#160;
              &#8212;
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              &#8212;
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              &#160;
              &#8212;
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      ____________
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      (a) Deductions represents allowance amounts written off as uncollectible and recoveries of previously reserved amounts.
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements.</p>
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                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e24092-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 09<br><br> -Article 12<br><br><br><br></p>
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                <p>The estimated forfeiture rate of outstanding options.</p>
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                <p>No definition available.</p>
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                <p>The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>Expected term of share-based compensation awards, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 14.D.2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27013229&amp;loc=d3e301413-122809<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (f)(2)(i)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 14<br><br> -Section D<br><br> -Subsection 2<br><br><br><br></p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The estimated measure of the maximum percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The estimated measure of the minimum percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The maximum risk-free interest rate assumption that is used in valuing an option on its own shares.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The minimum risk-free interest rate assumption that is used in valuing an option on its own shares.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E4ABG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)<br>In Thousands, unless otherwise specified</strong></div>
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      <tr>
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          <div>Dec. 31, 2013</div>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="num">$ (6,396)<span></span></td>
        <td class="num">$ (1,813)<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to net cash provided by (used in) operating activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInterestPayableNet', window );">Accrued interest included in third party debt</a></td>
        <td class="nump">11<span></span></td>
        <td class="nump">41<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AmortizationOfFinancingCosts', window );">Amortization of financing costs on debt payable to third party</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">9<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseRelatedParty', window );">Accrued interest included in related party debt</a></td>
        <td class="nump">168<span></span></td>
        <td class="nump">0<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock-based compensation expense</a></td>
        <td class="nump">532<span></span></td>
        <td class="nump">1,647<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments', window );">Loss (earnings) of other equity accounted investments</a></td>
        <td class="num">(126)<span></span></td>
        <td class="nump">112<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_RevenueIntellectualPropertyLicense', window );">Revenue from sale of intellectual property license</a></td>
        <td class="num">(624)<span></span></td>
        <td class="nump">0<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryWriteDown', window );">Writedown of inventory</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">573<span></span></td>
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        <td class="nump">472<span></span></td>
        <td class="nump">407<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Changes in operating assets and liabilities:</strong></a></td>
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        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Decrease (increase) in amounts receivable</a></td>
        <td class="num">(602)<span></span></td>
        <td class="nump">728<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDepositsOutstanding', window );">Decrease (increase) in deposits</a></td>
        <td class="nump">1,464<span></span></td>
        <td class="num">(1,412)<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Decrease (increase) in inventory</a></td>
        <td class="nump">242<span></span></td>
        <td class="num">(4,327)<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_IncreaseInAssetLiquidationInvestments', window );">Decrease (increase) in asset liquidation investments</a></td>
        <td class="nump">2,238<span></span></td>
        <td class="num">(163)<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Increase in other assets</a></td>
        <td class="num">(156)<span></span></td>
        <td class="num">(117)<span></span></td>
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      <tr class="ro">
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        <td class="nump">2,911<span></span></td>
        <td class="num">(973)<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities', window );">Decrease in accounts payable and accrued liabilities</a></td>
        <td class="nump">2,058<span></span></td>
        <td class="nump">817<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable', window );">Increase (decrease) in income taxes payable</a></td>
        <td class="nump">69<span></span></td>
        <td class="num">(331)<span></span></td>
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      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by (used in) operating activities</a></td>
        <td class="nump">2,261<span></span></td>
        <td class="num">(4,802)<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash flows from investing activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Net cash paid for business acquisition</a></td>
        <td class="nump">0<span></span></td>
        <td class="num">(2,344)<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireEquityMethodInvestments', window );">Investment in other equity accounted investments</a></td>
        <td class="num">(56)<span></span></td>
        <td class="num">(61)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_EquityMethodInvestmentDistributions', window );">Cash distributions from other equity accounted investments</a></td>
        <td class="nump">839<span></span></td>
        <td class="nump">295<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase of property, plant and equipment</a></td>
        <td class="num">(10)<span></span></td>
        <td class="num">(28)<span></span></td>
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      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash provided by (used in) investing activities</a></td>
        <td class="nump">773<span></span></td>
        <td class="num">(2,138)<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash flows from financing activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromLinesOfCredit', window );">Proceeds of debt payable to third parties</a></td>
        <td class="nump">2,090<span></span></td>
        <td class="nump">17,186<span></span></td>
      </tr>
      <tr class="ro">
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        <td class="num">(11,546)<span></span></td>
        <td class="num">(9,435)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromRelatedPartyDebt', window );">Advances from related parties</a></td>
        <td class="nump">9,003<span></span></td>
        <td class="nump">3,006<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfRelatedPartyDebt', window );">Advances to related parties</a></td>
        <td class="num">(3,692)<span></span></td>
        <td class="num">(6,189)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from exercise of options to purchase common shares</a></td>
        <td class="nump">10<span></span></td>
        <td class="nump">14<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by (used in) financing activities</a></td>
        <td class="num">(4,135)<span></span></td>
        <td class="nump">4,582<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">Decrease in cash</a></td>
        <td class="num">(1,101)<span></span></td>
        <td class="num">(2,358)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash at beginning of year</a></td>
        <td class="nump">4,314<span></span></td>
        <td class="nump">6,672<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash at end of year</a></td>
        <td class="nump">3,213<span></span></td>
        <td class="nump">4,314<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract', window );"><strong>Supplemental schedule of non-cash investing and financing activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness', window );">Issuance of common stock in exchange for assets of acquired business</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">2,100<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness', window );">Issuance of options to purchase common stock in exchange for assets of acquired business</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">1,131<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental cash flow information:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaid', window );">Income taxes paid</a></td>
        <td class="nump">41<span></span></td>
        <td class="nump">364<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPaid', window );">Interest paid</a></td>
        <td class="nump">$ 490<span></span></td>
        <td class="nump">$ 256<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_EquityMethodInvestmentDistributions">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents disclosure of the amount of dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain non controlled corporations; these investments are accounted for under the equity method of accounting.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_EquityMethodInvestmentDistributions</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the entity's proportionate share for the period of the net income (loss) of its investees to which the equity method of accounting is applied. Excludes income (loss) from equity accounted Asset Liquidation Investments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_IncreaseInAssetLiquidationInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net change during the reporting period in the aggregate value of Asset Liquidation Investments held by the reporting entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_IncreaseInAssetLiquidationInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The value of common stock issued in exchange for assets of acquired business as part of a noncash or partial noncash transaction.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Value of options issued in exchange for assets of acquired business as part of a non-cash or partial non-cash transaction during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_RevenueIntellectualPropertyLicense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Non-cash revenue from sale of intellectual property license.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_RevenueIntellectualPropertyLicense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfFinancingCosts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of noncash expense included in interest expense to issue debt and obtain financing associated with the related debt instruments. Alternate captions include noncash interest expense.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.8)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 8<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 8<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AmortizationOfFinancingCosts</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Cash<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Cash Equivalents<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 830<br><br> -SubTopic 230<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450594&amp;loc=d3e33268-110906<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 360<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DepreciationAndAmortization</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaid">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 25<br><br> -Subparagraph (f)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxesPaid</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccountsReceivable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the period in the amount due for taxes based on the reporting entity's earnings or attributable to the entity's income earning process (business presence) within a given jurisdiction.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the account that represents the temporary difference that results from Income or Loss that is recognized for accounting purposes but not for tax purposes and vice versa.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInDeferredIncomeTaxes</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDepositsOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in monies given as security or collateral for items acquired or borrowed on a temporary basis. Deposits may also be paid as initial payment of the cost of acquisition or for the right to enter into a contract or agreement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInDepositsOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInterestPayableNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in interest payable, which represents the amount owed to note holders, bond holders, and other parties for interest earned on loans or credit extended to the reporting entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInInterestPayableNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInInventories</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the value of prepaid expenses and other assets not separately disclosed in the statement of cash flows, for example, deferred expenses, intangible assets, or income taxes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseRelatedParty">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of interest expense incurred on a debt or other obligation to related party.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestExpenseRelatedParty</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
              </div>
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          </td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of cash paid for interest during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 25<br><br> -Subparagraph (e)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestPaid</nobr></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Charge to cost of goods sold that represents the reduction of the carrying amount of inventory, generally attributable to obsolescence or market conditions.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28360613&amp;loc=d3e4542-108314<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InventoryWriteDown</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td><strong> Period Type:</strong></td>
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          </td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3574-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInFinancingActivities</nobr></td>
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                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Period Type:</strong></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3574-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInInvestingActivities</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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        </tr>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</nobr></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 25<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</nobr></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 20<br><br> -Article 9<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.19)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.18)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 225<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-04.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580<br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 19<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
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        <tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract</nobr></td>
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                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromLinesOfCredit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of cash inflow from contractual arrangement with the lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(f))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph f<br><br> -Article 4<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromLinesOfCredit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromRelatedPartyDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromRelatedPartyDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromStockOptionsExercised">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (j)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromStockOptionsExercised</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfLinesOfCredit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of cash outflow for payment of an obligation from a lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(f))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph f<br><br> -Article 4<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RepaymentsOfLinesOfCredit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfRelatedPartyDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RepaymentsOfRelatedPartyDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 28<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensation</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalCashFlowInformationAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SupplementalCashFlowInformationAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EXAAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForNotesAndLoansReceivableCurrent', window );">Allowance for doubtful accounts (in thousands of dollars)</a></td>
        <td class="nump">$ 0<span></span></td>
        <td class="nump">$ 0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value (in dollars per share)</a></td>
        <td class="nump">$ 10.00<span></span></td>
        <td class="nump">$ 10.00<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
        <td class="nump">10,000,000<span></span></td>
        <td class="nump">10,000,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred stock, shares issued</a></td>
        <td class="nump">579<span></span></td>
        <td class="nump">592<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred stock, shares outstanding</a></td>
        <td class="nump">579<span></span></td>
        <td class="nump">592<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockLiquidationPreferenceValue', window );">Preferred stock, liquidation preference (in thousands of dollars)</a></td>
        <td class="nump">$ 579<span></span></td>
        <td class="nump">$ 592<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in dollars per share)</a></td>
        <td class="nump">$ 0.01<span></span></td>
        <td class="nump">$ 0.01<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
        <td class="nump">300,000,000<span></span></td>
        <td class="nump">300,000,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common Stock, Shares, Issued</a></td>
        <td class="nump">28,167,248<span></span></td>
        <td class="nump">28,945,228<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
        <td class="nump">28,167,248<span></span></td>
        <td class="nump">28,945,228<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForNotesAndLoansReceivableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A valuation allowance relating to a written agreement to receive money (at a specified future date(s) within one year from the reporting date (or the normal operating cycle, whichever is longer), consisting of principal as well as any accrued interest) for the portion that is expected to be uncollectible.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 4<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5074-111524<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AllowanceForNotesAndLoansReceivableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Face amount or stated value per share of common stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockParOrStatedValuePerShare</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesAuthorized</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesIssued</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockLiquidationPreferenceValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Value of the difference between preference in liquidation and the par or stated values of the preferred shares.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PreferredStockLiquidationPreferenceValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PreferredStockParOrStatedValuePerShare</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br></p>
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                <p>Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br></p>
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                <p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Income Taxes<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
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        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 10 &#8211; Income Taxes</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In 2013 the Company recognized a net income tax expense of $3,029
      comprised of a current income tax expense of $117
      and a net deferred income tax expense of $2,912. In 2012 the Company recognized a net income tax recovery of $978
      comprised of a current income tax recovery of $5
      and a net deferred income tax recovery of $973. The deferred income tax recovery for 2012 is primarily due to the recognition of the tax benefit of available tax loss carry forwards generated during the year that were more likely than not expected to be utilized against future income.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Company has recorded a deferred tax asset of $24,667, reflecting the benefit of approximately $58,894
      of unrestricted net operating tax losses and approximately $28,800
      of restricted net operating tax losses, which expire in varying amounts between 2024 and 2033, net of a valuation allowance of $4,740. Realization is dependent on generating sufficient taxable income prior to expiration of the loss carryforwards. Although realization is not assured, management believes it is more likely than not that all of the deferred tax asset will be realized. The amount of the deferred tax asset considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carryforward period are reduced.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The reported tax expense or benefit varies from the amount that would be provided by applying the statutory U.S. Federal income tax rate to the loss from continuing operations before taxes for the following reasons:</p>
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                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2013</b>
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                <td align="center" width="2%">&#160;</td>
                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2012</b>
                </td>
                <td align="left" width="2%">&#160;</td>
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              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Expected federal statutory tax expenses (benefit)</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  (1,284
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  (944
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              </tr>
              <tr valign="top">
                <td align="left">Increase (reduction) in taxes resulting from:</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="left" valign="bottom" width="12%">&#160;</td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="left" valign="bottom" width="12%">&#160;</td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">&#160;&#160;&#160;State income taxes recoverable</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  117
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  (5
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              </tr>
              <tr valign="top">
                <td align="left">&#160;&#160;&#160;Non-deductible expenses (permanent differences)</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  29
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  36
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">&#160;&#160; Change in valuation allowance</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  4,740
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  &#8212;
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">&#160;&#160;&#160;Adjustment to effective tax rate</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  112
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  (12
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              </tr>
              <tr valign="top">
                <td align="left">&#160;&#160;&#160;Other</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  (685
                </td>
                <td align="left" valign="bottom" width="2%">)</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  (53
                </td>
                <td align="left" valign="bottom" width="2%">)</td>
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              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Income tax expense (recovery)</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                  3,029
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                  (978
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              </tr>
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    </div>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Company&#8217;s utilization of restricted net operating tax loss carry forwards against future income for tax purposes is restricted pursuant to the &#8220;change in ownership&#8221; rules in Section 382 of the Internal Revenue Code. These rules, in general, provide that an ownership change occurs when the percentage shareholdings of
      5% direct or indirect stockholders of a loss corporation have, in aggregate, increased by more than
      50
      percentage points during the immediately preceding three years.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      Restrictions in net operating loss carry forwards occurred in 2001 as a result of the acquisition of the Company by Counsel. Further restrictions may have occurred as a result of subsequent changes in the share ownership and capital structure of the Company and Counsel and disposition of business interests by the Company. Pursuant to Section
      382
      of the Internal Revenue Code, the annual usage of the Company&#8217;s net operating loss carry forwards was limited to approximately $2,500
      per annum until 2008 and $1,700
      per annum thereafter. There is no certainty that the application of these &#8220;change in ownership&#8221; rules may not recur, resulting in further restrictions on the Company&#8217;s income tax loss carry forwards existing at a particular time. In addition, further restrictions, reductions in, or expiry of net operating loss and net capital loss carry forwards may occur through future merger, acquisition and/or disposition transactions or failure to continue a significant level of business activities. Any such additional limitations could require the Company to pay income taxes on its future earnings and record an income tax expense to the extent of such liability, despite the existence of such tax loss carry forwards. Furthermore, any such additional limitations may result in the Company having to reverse all or a portion of its deferred tax balance or set up a valuation allowance at such time.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company, until recently, has had a history of incurring annual tax losses, beginning in1991. All loss taxation years remain open for audit pending the application of the respective tax losses against income in a subsequent taxation year. In general, the statute of limitations expires three years from the date that a company files a tax return applying prior year tax loss carry forwards against income for tax purposes in the later year. The Company applied historic tax loss carry forwards to offset income for tax purposes in 2010, 2011 and 2012, respectively. The 2010 through 2012 taxation years remain open for audit.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company is subject to state income tax in multiple jurisdictions. In most states, the Company does not have tax loss carry forwards available to shield income attributable to a particular state from being subject to tax in that particular state.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The components of the deferred tax asset and liability as of December 31 (after derecognizing uncertain tax positions) are as follows:</p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2013</b>
                </td>
                <td align="center" width="2%">&#160;</td>
                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2012</b>
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Net operating loss carry-forwards</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  29,816
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  28,736
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">Valuation allowance</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  (4,740
                </td>
                <td align="left" valign="bottom" width="2%">)</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  &#8212;
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Intangibles</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  (24
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  (7
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              </tr>
              <tr valign="top">
                <td align="left">Stock based compensation</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  679
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  469
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Start-up costs</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  (14
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  32
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">Depreciation and amortization</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  (3
                </td>
                <td align="left" valign="bottom" width="2%">)</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  15
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Other</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  848
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  398
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">Heritage Global Partners &#8211; Trade Name</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  (1,395
                </td>
                <td align="left" valign="bottom" width="2%">)</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  (459
                </td>
                <td align="left" valign="bottom" width="2%">)</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Heritage Global Partners &#8211; Customer List/Business Network</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  (500
                </td>
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                <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
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                  (1,606
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                <td align="left">Net deferred tax assets</td>
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                  24,667
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                  27,578
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        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Uncertain Tax Positions</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The accounting for uncertainty in income taxes requires a more-likely-than-not threshold for financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. Upon adoption of this principle, effective January 1, 2007, the Company derecognized certain tax positions that, upon examination, more likely than not would not have been sustained as a recognized tax benefit. As a result of derecognizing uncertain tax positions, the Company has recorded a cumulative reduction in its deferred tax assets of approximately $12,000
      associated with prior years' tax benefits, which are not expected to be available primarily due to change of control usage restrictions, and a reduction in the rate of the tax benefit associated with all of its tax attributes.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      Due to the Company's historic policy of applying a valuation allowance against its deferred tax assets, the effect of the above was an offsetting reduction in the Company's valuation allowance. Accordingly, the above reduction had no net impact on the Company's financial position, operations or cash flow. As of December 31, 2013, the unrecognized tax benefit has been determined to be $12,059, which is unchanged from the balance as of December 31, 2012.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">In the unlikely event that these tax benefits are recognized in the future, the amount recognized at that time should result in a reduction in the Company's effective tax rate.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company's policy is to recognize accrued interest and penalties related to unrecognized tax benefits in income tax expense. Because the Company has tax loss carry forwards in excess of the unrecognized tax benefits, the Company did not accrue for interest and penalties related to unrecognized tax benefits either upon the initial derecognition of uncertain tax positions or in the current period.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      It is possible that the total amount of the Company's unrecognized tax benefits will significantly increase or decrease within the next
      12
      months. These changes may be the result of future audits, the application of "change in ownership"&#239;&#191;&#189;? rules leading to further restrictions in tax losses arising from changes in the capital structure of the Company and/or that of its parent company Counsel, reductions in available tax loss carry forwards through future merger, acquisition and/or disposition transactions, failure to continue a significant level of business activities, or other circumstances not known to management at this time. At this time, an estimate of the range of reasonably possible outcomes cannot be made.
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>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.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 15<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32718-109319<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<br><br><br><br></p>
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          <div style="width: 200px;"><strong>Document and Entity Information (USD $)<br></strong></div>
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        <th class="th" colspan="1">12 Months Ended</th>
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        <td class="text">Dec. 31,
				 2013<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">hgbl<span></span></td>
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        <td class="text">Heritage Global Inc.<span></span></td>
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        <td class="text">0000849145<span></span></td>
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        <td class="text">--12-31<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">Smaller Reporting Company<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">No<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
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        <td class="text">2013<span></span></td>
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                <p>End date of current fiscal year in the format --MM-DD.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.</p>
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                <p>No definition available.</p>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentType</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:submissionTypeItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation 12B<br><br> -Number 240<br><br> -Section 12b<br><br> -Subsection 1<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCentralIndexKey</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>dei:centralIndexKeyItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCurrentReportingStatus</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
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                    <td>dei:yesNoItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityFilerCategory</nobr></td>
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                    <td>dei:filerCategoryItemType</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>State aggregate market value of voting and non-voting common equity held by non-affiliates computed by reference to price at which the common equity was last sold, or average bid and asked price of such common equity, as of the last business day of registrant's most recently completed second fiscal quarter. The public float should be reported on the cover page of the registrants form 10K.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation 12B<br><br> -Number 240<br><br> -Section 12b<br><br> -Subsection 1<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                  <tr>
                    <td><strong> Name:</strong></td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityVoluntaryFilers</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
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                    <td>duration</td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityWellKnownSeasonedIssuer</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Trading symbol of an instrument as listed on an exchange.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Related Party Transactions<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock', window );">Related Party Transactions [Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 11 &#8211; Related Party Transactions</b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Related Party Debt with Counsel</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      At December 31, 2013 the Company had a balance of $2,550
      owing to Counsel under the Counsel Loan, of which $168
      was accrued interest, as compared to a non-interest bearing receivable of $2,929
      at December 31, 2012. For further discussion of the terms of the Counsel Loan, see Note 7.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Counsel Services Provided to Company</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      Beginning in December 2004, HGI and Counsel have entered into successive annual management services agreements (collectively, the Agreement). Under the terms of the Agreement, HGI has agreed to pay Counsel for ongoing services provided to HGI by Counsel personnel. These services include preparation of the Company's financial statements and regulatory filings, taxation matters, stock-based compensation administration, Board administration, patent portfolio administration and litigation matters. The Counsel employees providing the services are: 1) its Executive Vice President, Secretary and Chief Financial Officer, 2) its Tax Manager, 3) an Accounting Manager, and 4) its Accounts Payable Clerk. These employees have the same or similar positions with HGI, but none of them receive compensation from HGI. Rather, Counsel allocates to HGI a percentage, based on time incurred, of the employees' base compensation paid by Counsel. Beginning in the first quarter of 2011, additional amounts were charged to HGI for Counsel services relating to the ongoing operations of HGI's asset liquidation business. The amounts due under the Agreement are payable within
      30
      days following the respective year end, subject to applicable restrictions. Any unpaid amounts bear interest at
      10% per annum commencing on the day after such year end.
    </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">All amounts charged by Counsel are detailed below:</p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%">
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="center" colspan="4" nowrap="nowrap" width="27%">
                  <b>Year ended</b>
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">
                  <b>Item</b>
                </td>
                <td align="left" width="1%">&#160;</td>
                <td align="center" colspan="4" nowrap="nowrap" width="27%">
                  <b>December 31,</b>
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2013</b>
                </td>
                <td align="center" nowrap="nowrap" width="2%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2012</b>
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Management fees</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  360
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  360
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">Other charges</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  74
                </td>
                <td align="left" width="2%">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  75
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Total</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
                  434
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
                  435
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
          </table>
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      On March 20, 2014, Counsel declared a dividend in kind, consisting of Counsel&#8217;s distribution of its majority interest in HGI to Counsel shareholders. The record date is April 1, 2014 and the payment date is April 30, 2014. This transaction completes Counsel&#8217;s planned disposition of its interest in HGI, as announced in the first quarter of 2013. Following this declaration, the Company and Counsel have agreed to enter into a replacement management services agreement (the &#8220;Services Agreement&#8221;). Under the terms of the agreement, Counsel will remain as external manager and will continue to provide the same services, at similar rates. Payment will be due within thirty days following the end of each quarter. Unpaid balances will accrue interest at a rate per annum equal to the lesser of the then current rate announced from time to time by the Wall Street Journal as the &#8220;prime rate&#8221;, plus two percent (
      2%), or the maximum rate allowable by law. The Services Agreement has an initial term of one year, which renews automatically for successive one-year terms unless notice by either party is given within ninety days before the expiration. The Services Agreement may be terminated at any time upon mutual agreement of the Company and Counsel. The Company is currently considering the internalization of its management in the future, but expects that it will continue to avail itself of the services provided under the Services Agreeement until such time.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Transactions with Other Related Parties</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      On July 26, 2013, the Company and its Co-CEOs entered into an agreement by which the Co-CEOs terminated their employment with the Company and HG LLC. Under the agreement, as disclosed in the Company&#8217;s Current Report on Form 8-K filed on July 31, 2013, effective June 30, 2013 the Co-CEOs departed the Company along with the personnel in the New York and Los Angeles offices of HG LLC. In August 2012, each Co-CEO had acquired
      400,000
      common shares of the Company, with a total value of $1,054, in return for intellectual property licensing agreements. The $1,054
      was recorded as stock-based compensation in 2012. On July 26, 2013, the Co-CEOs returned these common shares, which had a fair value of $624, in order to re-acquire the licensing agreements. The Company therefore recorded intellectual property licensing revenue of $624. The shares have been cancelled.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company, beginning in 2009, leased office space in White Plains, NY and Los Angeles, CA as part of the operations of HG LLC. Both premises are owned by entities that are controlled by a former Co-CEO of HG LLC and the Company. In connection with the departure of the Co-CEOs, these lease agreements were terminated, without penalty, effective June 30, 2013.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Additionally, the Company leases office space in Foster City, CA as part of the operations of HGP. The premises are owned by an entity that is jointly controlled by the former owners of HGP.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The lease amounts paid by the Company to the related parties are detailed below:</p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%">
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="center" colspan="4" nowrap="nowrap" width="27%">
                  <b>Year ended</b>
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">
                  <b>Leased premises location</b>
                </td>
                <td align="left" width="1%">&#160;</td>
                <td align="center" colspan="4" nowrap="nowrap" width="27%">
                  <b>December 31,</b>
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2013</b>
                </td>
                <td align="center" nowrap="nowrap" width="2%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2012</b>
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">White Plains, NY</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  66
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  126
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">Los Angeles, CA</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  12
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  26
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Foster City, CA</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  228
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  130
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">Total</td>
                <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
                <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                  306
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
                <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                  282
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
          </table>
    </div>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      As discussed in Note 2, as part of the acquisition of HGP during the first quarter of 2012, the Company issued Promissory Notes totaling $1,000
      to its two former owners, partially offset by $151
      of accounts receivable from the former owners. During the third quarter of 2012, the Promissory Notes, which did not accrue interest, were repaid in full, and the accounts receivable were collected.
    </p>
    <p>&#160;</p><span></span></td>
      </tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39622-107864<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39603-107864<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph b<br><br> -Article 3A<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(k))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph k<br><br> -Article 4<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39691-107864<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39678-107864<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EELAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationRevenueAbstract', window );"><strong>Asset liquidation</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetSales', window );">Asset sales</a></td>
        <td class="nump">$ 2,046<span></span></td>
        <td class="nump">$ 7,901<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueServicesNet', window );">Commissions and other</a></td>
        <td class="nump">6,022<span></span></td>
        <td class="nump">6,227<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Total asset liquidation revenue</a></td>
        <td class="nump">8,068<span></span></td>
        <td class="nump">14,128<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_IntellectualPropertyRevenue', window );">Intellectual property licensing</a></td>
        <td class="nump">824<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total revenue</a></td>
        <td class="nump">8,892<span></span></td>
        <td class="nump">14,128<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingCostsAndExpensesAbstract', window );"><strong>Operating costs and expenses:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationExpenses', window );">Asset liquidation</a></td>
        <td class="nump">2,423<span></span></td>
        <td class="nump">7,001<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherCostOfOperatingRevenue', window );">Inventory maintenance</a></td>
        <td class="nump">283<span></span></td>
        <td class="nump">89<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LicenseCosts', window );">Patent licensing and maintenance</a></td>
        <td class="nump">191<span></span></td>
        <td class="nump">50<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAndExpensesRelatedParty', window );">Selling, general and administrative, including expenses paid to related parties</a></td>
        <td class="nump">9,660<span></span></td>
        <td class="nump">11,057<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="nump">472<span></span></td>
        <td class="nump">407<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAndExpenses', window );">Total operating costs and expenses</a></td>
        <td class="nump">13,029<span></span></td>
        <td class="nump">18,604<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments', window );">Operating Income (Loss) Before Earnings Of Equity Accounted Asset Liquidation Investments</a></td>
        <td class="num">(4,137)<span></span></td>
        <td class="num">(4,476)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments', window );">Earnings of equity accounted asset liquidation investments</a></td>
        <td class="nump">1,200<span></span></td>
        <td class="nump">2,023<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
        <td class="num">(2,937)<span></span></td>
        <td class="num">(2,453)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpenseAbstract', window );"><strong>Other income (expenses):</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other income</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">64<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest expense - third party</a></td>
        <td class="num">(388)<span></span></td>
        <td class="num">(290)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseRelatedParty', window );">Interest expense - related party</a></td>
        <td class="num">(168)<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total other income (expenses)</a></td>
        <td class="num">(556)<span></span></td>
        <td class="num">(226)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss before the undernoted</a></td>
        <td class="num">(3,493)<span></span></td>
        <td class="num">(2,679)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax expense (recovery)</a></td>
        <td class="nump">3,029<span></span></td>
        <td class="num">(978)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments', window );">Earnings (loss) of other equity accounted investments (net of $0 tax)</a></td>
        <td class="nump">126<span></span></td>
        <td class="num">(112)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
        <td class="num">(6,396)<span></span></td>
        <td class="num">(1,813)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Currency translation adjustment (net of tax of $0)</a></td>
        <td class="num">(37)<span></span></td>
        <td class="num">(7)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
        <td class="num">$ (6,433)<span></span></td>
        <td class="num">$ (1,820)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted', window );">Weighted average common shares outstanding - basic and diluted (in thousands)</a></td>
        <td class="nump">28,610<span></span></td>
        <td class="nump">28,292<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAndDiluted', window );">Net loss per share - basic and diluted</a></td>
        <td class="num">$ (0.22)<span></span></td>
        <td class="num">$ (0.06)<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AssetLiquidationExpenses">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Expenses incurred towards acquisition (for subsequent disposition) of distressed and surplus assets, including industrial machinery and equipment, real estate, inventories, accounts receivable and distressed debt.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_AssetLiquidationExpenses</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AssetLiquidationRevenueAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_AssetLiquidationRevenueAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AssetSales">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue during the period from asset sales; i.e.: from the acquisition and subsequent disposition of distressed and surplus assets, including industrial machinery and equipment, real estate, inventories, accounts receivable and distressed debt. It is also earned from more traditional asset disposition services, such as on-site and webcast auctions, liquidations and negotiated sales.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_AssetSales</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Company's proportionate share of Joint Ventures' net income (loss) reported in the consolidated statement of operations as Earnings (Loss) of Equity Accounted Asset Liquidation Investments and attributable to the Company as its share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the entity's proportionate share for the period of the net income (loss) of its investees to which the equity method of accounting is applied. Excludes income (loss) from equity accounted Asset Liquidation Investments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_IntellectualPropertyRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Revenue earned during the period relating to consideration received from another party for the right to use, or own, certain of the entity's intangible assets. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, software or trademark.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_IntellectualPropertyRevenue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net result for the period of deducting operating expenses from operating revenues before earnings of equity accounted Asset Liquidation Investments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Other Comprehensive Income<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Comprehensive Income<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=16317811<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 5<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e557-108580<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Net Income<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ComprehensiveIncomeNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpenses">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total costs of sales and operating expenses for the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostsAndExpenses</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpensesRelatedParty">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Costs of sales and operating expenses for the period incurred from transactions with related parties.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.2)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostsAndExpensesRelatedParty</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 360<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (a)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 28<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DepreciationAndAmortization</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasicAndDiluted">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements.  Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period.  Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareBasicAndDiluted</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 235<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.4-08.(h)(1)(i))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 235<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.4-08.(h))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 08<br><br><br><br> -Paragraph h<br><br><br><br> -Article 4<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Income Tax Expense (or Benefit)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 9<br><br><br><br> -Subparagraph (a),(b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxExpenseBenefit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseOther">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Interest expense on all other items not previously classified. For example, includes dividends associated with redeemable preferred stock of a subsidiary that is treated as a liability in the parent's consolidated balance sheet.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 815<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 4D<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=7476318&amp;loc=SL5624177-113959<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 942<br><br><br><br> -SubTopic 225<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph -4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestExpenseOther</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseRelatedParty">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of interest expense incurred on a debt or other obligation to related party.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestExpenseRelatedParty</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LicenseCosts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Costs incurred and are directly related to generating license revenue. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, software or trademark.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.2(e))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LicenseCosts</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 04<br><br><br><br> -Paragraph 20<br><br><br><br> -Article 9<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 28<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Other Comprehensive Income<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Net Income<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 260<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 225<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-04.19)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br><br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.18)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br><br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 225<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-04.22)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br><br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580<br><br><br><br><br><br><br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 19<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.7)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 7<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NonoperatingIncomeExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpenseAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NonoperatingIncomeExpenseAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
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                <p>The net result for the period of deducting operating expenses from operating revenues.</p>
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                <p>No definition available.</p>
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                <p>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 10A<br><br><br><br> -Subparagraph (a)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 830<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 20<br><br><br><br> -Subparagraph (b,c)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900<br><br><br><br><br><br><br><br></p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Other costs incurred during the reporting period related to other revenue generating activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.2)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 2<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
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                    <td><nobr>us-gaap_OtherCostOfOperatingRevenue</nobr></td>
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                    <td>us-gaap_</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 9<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.9)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br><br><br><br><br></p>
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 1<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
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                <p>Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 1<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Aggregate revenue during the period from services rendered in the normal course of business, after deducting allowances and discounts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.1(d))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 1<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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          <div style="width: 200px;"><strong>Asset Liquidation Investments and Investments<br></strong></div>
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        <th class="th" colspan="1">12 Months Ended</th>
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          <div>Dec. 31, 2013</div>
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      <b>Note 5 &#8211;Asset Liquidation Investments and Investments</b>
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The table below details the summarized results of operations, for the years ended December 31, 2013 and 2012, attributable to HGI from the Joint Ventures in which it was invested during those years.</p>
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                  7,589
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                  8,666
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                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
              <tr>
                <td align="left">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="left" width="12%">&#160;</td>
                <td align="left" width="2%">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="left" width="12%">&#160;</td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Gross profit</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  1,200
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  2,099
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
              <tr>
                <td align="left">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="left" width="12%">&#160;</td>
                <td align="left" width="2%">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="left" width="12%">&#160;</td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Income from continuing operations</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  1,200
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  2,023
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
              <tr>
                <td align="left">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="left" width="12%">&#160;</td>
                <td align="left" width="2%">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="left" width="12%">&#160;</td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Net income</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  1,200
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  2,023
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
          </table>
    </div>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The table below details the summarized components of assets and liabilities, as at December 31, 2013 and 2012, attributable to HGI from the Joint Ventures in which it was invested at those dates.</p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%">
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2013</b>
                </td>
                <td align="center" width="2%">&#160;</td>
                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2012</b>
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr>
                <td align="left">&#160;</td>
                <td align="right" width="1%">&#160;</td>
                <td align="right" width="12%">&#160;</td>
                <td align="right" width="2%">&#160;</td>
                <td align="right" width="1%">&#160;</td>
                <td align="right" width="12%">&#160;</td>
                <td align="right" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Current assets</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  1,415
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  3,733
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
              <tr>
                <td align="left">&#160;</td>
                <td align="right" width="1%">&#160;</td>
                <td align="right" width="12%">&#160;</td>
                <td align="right" width="2%">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="left" width="12%">&#160;</td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Noncurrent assets</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  87
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  222
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
              <tr>
                <td align="left">&#160;</td>
                <td align="right" width="1%">&#160;</td>
                <td align="right" width="12%">&#160;</td>
                <td align="right" width="2%">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="left" width="12%">&#160;</td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Current liabilities</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  122
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  337
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
              <tr>
                <td align="left">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="left" width="12%">&#160;</td>
                <td align="left" width="2%">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="left" width="12%">&#160;</td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Noncurrent liabilities</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  &#160;
                  &#8212;
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  &#160;
                  &#8212;
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
          </table>
    </div>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s other investments as at December 31, 2013 and 2012 consisted of the following:</p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2013</b>
                </td>
                <td align="center" width="2%">&#160;</td>
                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2012</b>
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr>
                <td align="left">&#160;</td>
                <td align="center" width="1%">&#160;</td>
                <td align="center" width="12%">&#160;</td>
                <td align="center" width="2%">&#160;</td>
                <td align="right" width="1%">&#160;</td>
                <td align="right" width="12%">&#160;</td>
                <td align="right" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Knight&#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  19
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  20
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">Polaroid</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  1,750
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  2,406
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr>
                <td align="left" bgcolor="#e6efff">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">Total investments</td>
                <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
                <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                  1,769
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
                <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                  2,426
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
          </table>
    </div>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Knight&#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In December 2007 the Company acquired a one-third interest in Knight&#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC (&#8220;Knight&#8217;s Bridge GP&#8221;), a private company, for a purchase price of $20. The additional two-thirds interest in Knight&#8217;s Bridge GP was acquired by parties affiliated with Counsel Corporation, the Company's majority shareholder (together with its subsidiaries, &#8220;Counsel&#8221;). Knight&#8217;s Bridge GP is the general partner of Knight&#8217;s Bridge Capital Partners Internet Fund No. 1 LP (the &#8220;Fund&#8221;). The Fund holds investments in several non-public Internet-based e-commerce businesses. Since the Company&#8217;s initial investment, the Company&#8217;s share of earnings has been exactly offset by cash distributions, and at December 31, 2013 the Company&#8217;s net investment was $19. Based on the Company&#8217;s analysis of Knight&#8217;s Bridge GP&#8217;s financial statements and projections as at December 31, 2013, the Company concluded that there has been no impairment in the fair value of its investment, and that its book value is the best estimate of its fair value.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Polaroid</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In the second quarter of 2009, the Company indirectly acquired an approximate
      5% interest in Polaroid Corporation, pursuant to a Chapter 11 reorganization in a U.S. bankruptcy court. The investment was made as part of a joint venture investor group (the &#8220;JV Group&#8221;) that includes both related and non-related parties. The JV Group formed two operating companies (collectively, &#8220;Polaroid&#8221;) to hold the acquired Polaroid assets. The Company, the related parties and two of the unrelated parties formed KPL, LLC (&#8220;KPL&#8221; or the &#8220;LLC&#8221;) to pool their individual investments in Polaroid. The pooled investments totalled approximately $19,000
      of the aggregate purchase price of approximately $55,000. KPL is managed by a related party, Knight&#8217;s Bridge Capital Partners Management, L.P. (the &#8220;Management LP&#8221;), which acts as the General Partner of the LLC. The Management LP is a wholly-owned subsidiary of Counsel.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s investment in the LLC has two components:</p>
    <ul style="text-align: justify;">
      <li style="font-family: times new roman,times,serif; font-size: 10pt;">
        <p style="margin-left: 3%; margin-bottom: 12px; font-family: times new roman,times,serif; font-size: 10pt;">
          HGI acquired Counsel&#8217;s rights and obligations as an indirect limited partner (but not Counsel&#8217;s limited partnership interest) in Knight&#8217;s Bridge Capital Partners Fund I, L.P. (&#8220;Knight&#8217;s Bridge Fund&#8221;), a related party, with respect to its investment in Class A units. The investment is held by Knight&#8217;s Bridge Fund in the name of a Canadian limited partnership (the &#8220;LP&#8221;) comprised of Counsel (
          95.24%) and several parties related to Counsel. HGI is also responsible for Counsel&#8217;s share of the management fees, which are approximately $40
          per year. The economic interest entitles HGI to an
          8% per annum preferred return. Any profits generated in addition to the preferred return, subsequent to the return of invested capital, are subject to the Management LP&#8217;s
          20% carried interest.
        </p>
      </li>
      <li style="font-family: times new roman,times,serif; font-size: 10pt;">
        <p style="margin-left: 3%; margin-bottom: 12px; font-family: times new roman,times,serif; font-size: 10pt;">
          HGI directly acquired Class D units. These units are subject to a
          2% annual management fee, payable to the General Partner, of approximately $11
          per year. The units have a
          10% per annum preferred return. Any profits generated in addition to the preferred return, subsequent to the return of invested capital, are subject to the Management LP&#8217;s
          20% carried interest.
        </p>
      </li>
    </ul>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The components of the Company&#8217;s investment in Polaroid at December 31, 2013 and 2012 are detailed below:</p>
    <p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <u>As at December 31, 2013</u>
      </b>
    </p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%">
              <tr valign="top">
                <td align="center" nowrap="nowrap" width="19%">&#160;</td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="18%">
                  <b>Capital</b>
                </td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="18%">
                  <b>Equity in</b>
                </td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="18%">
                  <b>Capital</b>
                </td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="18%">
                  <b>Net</b>
                </td>
                <td align="left" width="1%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="19%">
                  <b>Unit type</b>
                </td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%">
                  <b>invested</b>
                </td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%">
                  <b>earnings</b>
                </td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%">
                  <b>returned</b>
                </td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%">
                  <b>investment</b>
                </td>
                <td align="left" width="1%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="19%">Class A</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="18%">
                  2,492
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="18%">
                  209
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="18%">
                  (1,300
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">)</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="18%">
                  1,401
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" nowrap="nowrap" width="19%">Class D</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="18%">
                  617
                </td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="18%">
                  50
                </td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="18%">
                  (318
                </td>
                <td align="left" valign="bottom" width="1%">)</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="18%">
                  349
                </td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="19%">Total</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="18%">
                  3,109
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="18%">
                  259
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="18%">
                  (1,618
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">)</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="18%">
                  1,750
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                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
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    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%">
              <tr valign="top">
                <td align="center" nowrap="nowrap" width="19%">&#160;</td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="18%">
                  <b>Capital</b>
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                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="18%">
                  <b>Equity in</b>
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                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="18%">
                  <b>Capital</b>
                </td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="18%">
                  <b>Net</b>
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                <td align="left" width="1%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="19%">
                  <b>Unit type</b>
                </td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%">
                  <b>invested</b>
                </td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%">
                  <b>earnings</b>
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                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%">
                  <b>returned</b>
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                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%">
                  <b>investment</b>
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              <tr valign="top">
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                <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="18%">
                  2,447
                </td>
                <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="18%">
                  137
                </td>
                <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="18%">
                  (654
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                <td align="left" bgcolor="#e6efff" width="1%">)</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="18%">
                  1,930
                </td>
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                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%">
                  606
                </td>
                <td align="left" width="1%">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%">
                  30
                </td>
                <td align="left" width="1%">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%">
                  (160
                </td>
                <td align="left" width="1%">)</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%">
                  476
                </td>
                <td align="left" width="1%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="19%">Total</td>
                <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="18%">
                  3,053
                </td>
                <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="18%">
                  167
                </td>
                <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="18%">
                  (814
                </td>
                <td align="left" bgcolor="#e6efff" width="1%">)</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="18%">
                  2,406
                </td>
                <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              </tr>
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      </tr>
    </table>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6382943&amp;loc=d3e33918-111571<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 35<br><br> -Paragraph 35<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7658923&amp;loc=d3e32847-111569<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 35<br><br> -Paragraph 32<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7658923&amp;loc=d3e32787-111569<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestmentsDisclosureTextBlock</nobr></td>
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                  <tr>
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                    <td>duration</td>
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  </body>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
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<TEXT>
<html>
  <head>
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    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Earnings (Loss) per Share<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
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      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareTextBlock', window );">Earnings (Loss) per Share [Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 4 &#8211; Earnings (Loss) per Share</b>
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Company is required, in periods in which it has net income, to calculate basic earnings per share (&#8220;basic EPS&#8221;) using the two-class method. The two-class method is required because the Company&#8217;s Class N preferred shares, each of which is convertible to
      40
      common shares, have the right to receive dividends or dividend equivalents should the Company declare dividends on its common stock. Under the two-class method, earnings for the period are allocated on a pro-rata basis to the common and preferred stockholders. The weighted-average number of common and preferred shares outstanding during the period is then used to calculate basic EPS for each class of shares.
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">In periods in which the Company has a net loss, basic loss per share is calculated by dividing the loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. The two-class method is not used, because the preferred stock does not participate in losses.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Options are included in the calculation of diluted earnings per share, since they are assumed to be exercised, except when their effect would be anti-dilutive. For the years ended December 31, 2013 and 2012, all of the Company&#8217;s outstanding options were excluded due to the Company&#8217;s net loss.</p><span></span></td>
      </tr>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for earnings per share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1278-109256<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 52<br><br> -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
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<SEQUENCE>68
<FILENAME>R23.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Subsequent Events<br></strong></div>
        </th>
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      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company has evaluated events subsequent to December 31, 2013 for disclosure and has one non-recognized subsequent event.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">On March 20, 2014, Counsel completed its planned disposition of its majority interest in HGI by the declaration of a dividend in kind consisting of all of the common shares of HGI owned by Counsel. The shares will be distributed to Counsel&#8217;s shareholders of record as of April 1, 2014, with the payment date being April 30, 2014.</p><span></span></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
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<SEQUENCE>69
<FILENAME>R19.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Legal Proceedings<br></strong></div>
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        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
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      <b>Note 12 &#8211; Legal Proceedings</b>
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        <i>Intellectual Property Enforcement Litigation</i>
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    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      On August 27, 2009 the Company&#8217;s wholly-owned subsidiary, C2 Communications Technologies Inc., filed a patent infringement lawsuit against PAETEC Corporation, Matrix Telecom, Inc., Windstream Corporation, and Telephone and Data Systems, Inc. The complaint was filed in the United States District Court for the Eastern District of Oklahoma and alleged that the defendants&#8217; services and systems utilizing VoIP infringe the Company&#8217;s U.S. Patent No. 6,243,373. The complaint sought an injunction, monetary damages and costs. In the fourth quarter of 2009, the complaint against Matrix Telecom, Windstream Corporation, and Telephone and Data Systems, Inc., was dismissed without prejudice. Also in the fourth quarter of 2009, the case was transferred to the Eastern District of Texas. A trial date was set for March 13, 2013, but in the first quarter of 2013 the Company entered into a settlement and license agreement with the remaining defendant and received a payment of $200.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company is involved in various other legal matters arising out of its operations in the normal course of business, none of which are expected, individually or in the aggregate, to have a material adverse effect on the Company.</p><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for legal proceedings, legal contingencies, litigation, regulatory and environmental matters and other contingencies.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Commitments and Contingencies<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
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      <b>Note 8 &#8211; Commitments and Contingencies</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">At December 31, 2013, HGI has no commitments other than the Unused Line Fee on its third party debt and leases on the HGP offices in California and Washington. The California leases expire on December 11, 2015 and July 31, 2016; the Washington lease expires on March 14, 2014. The annual lease obligations are as shown below:</p>
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                <td align="left" bgcolor="#e6efff">2014</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="24%">
                  289
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                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">2015</td>
                <td align="left" width="1%">&#160;</td>
                <td align="right" width="24%">
                  293
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">2016</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="24%">
                  145
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                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
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                  727
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                <td align="left" width="2%">&#160;</td>
              </tr>
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">In the normal course of its business, HGI may be subject to contingent liability with respect to assets sold either directly or through Joint Ventures. At December 31, 2013 HGI does not expect any of these liabilities, individually or in the aggregate, to have a material adverse effect on its assets or results of operations.</p><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for commitments and contingencies.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.25)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 825<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6449706&amp;loc=d3e16207-108621<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 460<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6398077&amp;loc=d3e12565-110249<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 450<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25496072&amp;loc=d3e14435-108349<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 440<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6394976&amp;loc=d3e25287-109308<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E2KAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of Deferred Tax Assets and Liabilities (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_DeferredTaxAssetsNetOperatingLossCarryForward', window );">Net operating loss carry-forwards</a></td>
        <td class="nump">$ 29,816<span></span></td>
        <td class="nump">$ 28,736<span></span></td>
      </tr>
      <tr class="ro">
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        <td class="num">(24)<span></span></td>
        <td class="num">(7)<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts', window );">Stock-based compensation</a></td>
        <td class="nump">679<span></span></td>
        <td class="nump">469<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts', window );">Start-up costs</a></td>
        <td class="num">(14)<span></span></td>
        <td class="nump">32<span></span></td>
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        <td class="num">(3)<span></span></td>
        <td class="nump">15<span></span></td>
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        <td class="nump">848<span></span></td>
        <td class="nump">398<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNet', window );">Deferred Tax Assets</a></td>
        <td class="nump">24,667<span></span></td>
        <td class="nump">27,578<span></span></td>
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          <div class="a">Heritage Global Partners, Inc [Member] | Trade Names [Member]</div>
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        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilities', window );">Deferred Tax Liabilities, Net</a></td>
        <td class="num">(1,395)<span></span></td>
        <td class="num">(459)<span></span></td>
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          <div class="a">Heritage Global Partners, Inc [Member] | Customer Broker Network [Member]</div>
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        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilities', window );">Deferred Tax Liabilities, Net</a></td>
        <td class="num">$ (500)<span></span></td>
        <td class="num">$ (1,606)<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible depreciation and amortization.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from in-process research and development costs expensed and intangible assets in connection with a business combination.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carry forwards.</p>
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                <p>No definition available.</p>
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                <p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences not separately disclosed.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from start-up costs.</p>
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                <p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (b),(c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br></p>
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                <p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p>
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                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br></p>
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                <p>Amount of deferred tax liability attributable to taxable temporary differences net of deferred tax asset attributable to deductible temporary differences and carryforwards after valuation allowances.</p>
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                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e31931-109318<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Composition of Certain Financial Statement Captions<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
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        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 6 &#8211; Composition of Certain Financial Statement Captions</b>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Amounts receivable</i>
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">As described in Note 3, the Company&#8217;s amounts receivable are primarily related to the operations of its asset liquidation business. With respect to auction proceeds and asset dispositions, the goods are not released to the buyer until payment has been received, and therefore the Company has not experienced any significant collectability issues relating to these receivables. Given this experience, together with the ongoing business relationships between the Company and its joint venture partners, the Company has not yet been required to develop a policy for formal credit quality assessment. The Company has also not experienced any significant collectability issues with receivables relating to appraisal fees. As the Company&#8217;s asset liquidation business continues to develop, more comprehensive credit assessments may be required.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">During the year ended December 31, 2013, there were no changes in the Company&#8217;s accounting policies for financing receivables, and therefore no related change in the current-period provision for credit losses. During the same period, there were no purchases, sales or reclassifications of financing receivables. There were no troubled debt restructurings during the years ended December 31, 2013 and 2012.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s intangible assets are related to its asset liquidation business.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      As discussed in Note 2, on February 29, 2012 the Company acquired HGP for a total purchase price of $7,080, of which $5,640
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              <tr valign="top">
                <td align="left">&#160;</td>
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                  <b>December 31,</b>
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                <td align="center" nowrap="nowrap" width="2%">&#160;</td>
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              <tr valign="top">
                <td align="left">&#160;</td>
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                <td align="left" bgcolor="#e6efff">Customer/Broker Network</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  4,180
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  4,180
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                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
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                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  (290
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                <td align="left" valign="bottom" width="2%">)</td>
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              <tr valign="top">
                <td align="left" bgcolor="#e6efff">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  3,541
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  3,890
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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                <td>&#160;</td>
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                <td valign="bottom" width="12%">&#160;</td>
                <td valign="bottom" width="2%">&#160;</td>
                <td valign="bottom" width="1%">&#160;</td>
                <td valign="bottom" width="12%">&#160;</td>
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                <td align="left" bgcolor="#e6efff">Trade Name</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  1,460
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  1,460
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                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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              <tr valign="top">
                <td align="left">Accumulated amortization</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  (191
                </td>
                <td align="left" valign="bottom" width="2%">)</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  (87
                </td>
                <td align="left" valign="bottom" width="2%">)</td>
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              <tr valign="top">
                <td align="left" bgcolor="#e6efff">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  1,269
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  1,373
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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              <tr>
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                <td valign="bottom" width="12%">&#160;</td>
                <td valign="bottom" width="2%">&#160;</td>
                <td valign="bottom" width="1%">&#160;</td>
                <td valign="bottom" width="12%">&#160;</td>
                <td valign="bottom" width="2%">&#160;</td>
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              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Total net intangible assets</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                  4,810
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                  5,263
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Goodwill</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s goodwill is related to its asset liquidation business.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      As part of its acquisition of Equity Partners in June 2011, the Company recognized goodwill of $573. No goodwill impairment resulted from the completion of the impairment tests at December 31, 2013, and there have been no events or changes in circumstances in 2013 that make it more likely than not that the carrying amount of this goodwill may be impaired.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      As part of its acquisition of HGP in February 2012, the Company recognized goodwill of $4,728, as discussed in more detail in Note 2. This valuation was finalized in the third quarter of 2012, and the goodwill was subsequently tested for impairment at December 31, 2013. Based on the testing, management concluded that the goodwill was not impaired at December 31, 2013.
    </p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Accounts payable and accrued liabilities</i>
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Accounts payable and accrued liabilities consisted of the following at December 31:</p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2013</b>
                </td>
                <td align="center" width="2%">&#160;</td>
                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
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                <td align="left" width="2%">&#160;</td>
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              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Due to auction clients</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  3,586
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  2,242
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">Due to Joint Venture partners</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  639
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  487
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Sales and other taxes</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  966
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  552
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
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                  373
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                  76
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                  184
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                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  135
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                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  134
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              <tr valign="top">
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                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  45
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                <td align="left" valign="bottom" width="2%">&#160;</td>
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                <td align="right" valign="bottom" width="12%">
                  87
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                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  153
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                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  170
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              <tr valign="top">
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                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  25
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                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="12%">
                  9
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                <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  256
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                  177
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                  6,510
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                  4,415
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure relating to composition of certain financial statement captions.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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<DOCUMENT>
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<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Debt<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
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                <td width="2%">&#160;</td>
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              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Credit Facility</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="12%">
                  1,438
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                  10,883
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                <td align="left">Counsel Loan</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  2,550
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                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  &#8212;
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              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Total debt</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
                  3,988
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                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
                  10,883
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      At both December 31, 2013 and 2012, all of the Company&#8217;s outstanding debt was current. At December 31, 2013 it consisted of a revolving credit facility (the &#8220;Credit Facility&#8221;), which had a balance of $1,438, and debt payable to a related party (the &#8220;Counsel Loan&#8221;), which had a balance of $2,550. At December 31, 2012, the only outstanding debt was the $10,883
      balance of the Credit Facility.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Credit Facility is provided to HG LLC by a U.S. bank under the terms and provisions of a certain Loan and Security Agreement (the &#8220;Loan Agreement&#8221;) dated as of June 2, 2009 and most recently amended as of September 27, 2012 (the &#8220;Amendment Date&#8221;). It is utilized to finance the acquisition of eligible property and equipment for purposes of resale. The Credit Facility bears interest at the greater of prime rate +
      1.0%, or
      4.5%, and the maximum borrowing available under the Credit Facility is US $15,000, subject to HG LLC maintaining a
      1
      :2 ratio of capital funds, i.e. the sum of HG LLC&#8217;s tangible net worth plus subordinated indebtedness, as defined in the Loan Agreement, to the outstanding balance. The amount of any advance is determined based upon the value of the eligible assets being acquired, which serve as collateral. At December 31, 2013, $606
      of such assets served as collateral for the loan (December 31, 2012 - $13,392). A monthly fee is payable with respect to unused borrowing (&#8220;Unused Line Fee&#8221;). The Unused Line Fee is equal to the product of
      0.50% per annum multiplied by the difference between $15,000
      and the average loan amount outstanding during the month. Effective the Amendment Date, an annual facility fee (&#8220;Facility Fee&#8221;) of $75
      was payable to the lender. Subsequent payments of $50
      will be due on each anniversary of the Amendment Date. The Credit Facility also contains other terms and provisions customary for agreements of this nature, and has been guaranteed by both the Company and Counsel. At December 31, 2013, the Company was in breach of one of the covenants of the Credit Facility.&#160; The breach has been waived by the bank. At December 31, 2012 the Company was in compliance with all covenants of the Credit Facility.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Counsel Loan outstanding at December 31, 2013 consisted of net advances received by the Company from Counsel under an existing loan facility, and accrued interest payable of $168. The Counsel Loan, which was originally entered into during the fourth quarter of 2003, accrues interest at
      10% per annum compounded quarterly from the date funds are advanced, and is due on demand. Any outstanding balance under the Counsel Loan is secured by the assets of the Company. At December 31, 2012, the balance of the Counsel Loan was zero due to the Company having a net receivable of $2,929
      from Counsel. For further discussion of transactions with Counsel, see Note 11.
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      </tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 20, 22<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19,20,22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DebtDisclosureTextBlock</nobr></td>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>74
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Patent Participation Fee<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_PatentParticipationFeeTextBlock', window );">Patent Participation Fee [Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 9 &#8211; Patent Participation Fee</b>
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In 2003, HGI acquired a VoIP patent from a third party. Consideration provided was $100
      plus a
      35% residual payable to the third party relating to the net proceeds from future licensing and/or enforcement actions from the HGI VoIP Patent Portfolio. Net proceeds are defined as amounts collected from third parties net of the direct costs associated with putting the licensing or enforcement in place and related collection costs. The vendor of the VoIP Patent was also granted a first priority security interest in the patent in order to secure HGI&#8217;s obligations under the associated purchase agreement.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In March 2013, the Company concluded a patent infringement lawsuit, which had initially been filed in August 2009, by entering into a settlement and license agreement in return for a payment of $200. No amounts were payable with respect to the residual discussed above, as the direct costs incurred since the Company last entered into settlement and licensing agreements were in excess of $200.
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      </tr>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Description of patent participation fee that is specific to the Company's VoIP Patent Portfolio.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_PatentParticipationFeeTextBlock</nobr></td>
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          </td>
        </tr>
      </table>
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  </body>
</html>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>75
<FILENAME>R64.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EPBAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of 1997 Recruitment Stock Option Plan (Details)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
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          <div>Dec. 31, 2012</div>
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        <td class="nump">3,898,198<span></span></td>
        <td class="nump">3,141,198<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Options exercised</a></td>
        <td class="nump">30,000<span></span></td>
        <td class="nump">31,750<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod', window );">Options expired</a></td>
        <td class="num">(408,198)<span></span></td>
        <td class="num">(1,250)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, end of year</a></td>
        <td class="nump">2,130,000<span></span></td>
        <td class="nump">3,898,198<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">1997 Recruitment Stock Option Plan [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, beginning of year</a></td>
        <td class="nump">228,198<span></span></td>
        <td class="nump">231,198<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Options exercised</a></td>
        <td class="nump">0<span></span></td>
        <td class="num">(1,750)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod', window );">Options expired</a></td>
        <td class="num">(228,198)<span></span></td>
        <td class="num">(1,250)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, end of year</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">228,198<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of options outstanding, including both vested and non-vested options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)-(ii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of share options (or share units) exercised during the current period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28,29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>76
<FILENAME>R66.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EONAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of 2010 Non-Qualified Stock Option Plan (Details)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, beginning of year</a></td>
        <td class="nump">3,898,198<span></span></td>
        <td class="nump">3,141,198<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Options forfeited</a></td>
        <td class="num">(1,530,000)<span></span></td>
        <td class="num">(250,000)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, end of year</a></td>
        <td class="nump">2,130,000<span></span></td>
        <td class="nump">3,898,198<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">2010 Non-Qualified Stock Option Plan [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, beginning of year</a></td>
        <td class="nump">1,250,000<span></span></td>
        <td class="nump">1,250,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Options forfeited</a></td>
        <td class="num">(1,250,000)<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, end of year</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">1,250,000<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of options outstanding, including both vested and non-vested options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)-(ii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>77
<FILENAME>R63.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EMNAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of Stock by Class (Details) (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common shares, $0.01 par value (in shares)</a></td>
        <td class="nump">28,167,248<span></span></td>
        <td class="nump">28,945,228<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common shares, $0.01 par value</a></td>
        <td class="nump">$ 282<span></span></td>
        <td class="nump">$ 290<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Class N preferred shares, $10.00 par value</a></td>
        <td class="nump">6<span></span></td>
        <td class="nump">6<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Class N preferred shares, $10.00 par value (in shares)</a></td>
        <td class="nump">579<span></span></td>
        <td class="nump">592<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Preferred Class N [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Class N preferred shares, $10.00 par value</a></td>
        <td class="nump">$ 579<span></span></td>
        <td class="nump">$ 592<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
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                    <td><nobr>us-gaap_CommonStockValue</nobr></td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PreferredStockSharesOutstanding</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td>xbrli:sharesItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><nobr>us-gaap_PreferredStockValue</nobr></td>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ERKAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Stock-based Compensation (Tables)<br></strong></div>
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      <tr>
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          <div>Dec. 31, 2013</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ScheduleOfOneNineNineSevenRecruitmentStockOptionPlanTableTextBlock', window );">Schedule of 1997 Recruitment Stock Option Plan [Table Text Block]</a></td>
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        <td align="left">&#160;</td>
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        <td align="center" width="12%">
          <b>2013</b>
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        <td align="center" width="1%">&#160;</td>
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        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          228,198
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          231,198
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        <td align="left">Options exercised</td>
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          &#8212;
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        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
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          (1,750
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      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Options expired</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
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          (228,198
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
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          (1,250
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        <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          &#8212;
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        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          228,198
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
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    </table><span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock', window );">Schedule of 2003 Stock Option and Appreciation Rights Plan [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="12%">
          <b>2013</b>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="12%">
          <b>2012</b>
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        <td align="left" width="2%">&#160;</td>
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      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Options outstanding, beginning of year</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          1,565,000
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          1,430,000
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left">Options granted</td>
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          200,000
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        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          415,000
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        <td align="left" valign="bottom" width="2%">&#160;</td>
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      <tr valign="top">
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          (30,000
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          (30,000
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      </tr>
      <tr valign="top">
        <td align="left">Options forfeited</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          (280,000
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        <td align="left" valign="bottom" width="2%">)</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          (250,000
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        <td align="left" valign="bottom" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Options expired</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
          (180,000
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
          &#8212;
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Options outstanding, end of year</td>
        <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          1,275,000
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          1,565,000
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock', window );">Schedule of 2010 Non-Qualified Stock Option Plan [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="12%">
          <b>2013</b>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="12%">
          <b>2012</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Options outstanding, beginning of year</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          1,250,000
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          1,250,000
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Options forfeited</td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
          (1,250,000
        </td>
        <td align="left" valign="bottom" width="2%">)</td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
          &#8212;
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Options outstanding, end of year</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          &#8212;
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          1,250,000
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfStockOptionsRollForwardTableTextBlock', window );">Schedule of Other Stock Options Issued [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" width="12%">
          <b>2013</b>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" width="1%">&#160;</td>
        <td align="center" width="12%">
          <b>2012</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="12%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Options outstanding, beginning of year</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          625,000
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          &#8212;
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Options granted</td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
          &#8212;
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
          625,000
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Options outstanding, end of year</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          625,000
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          625,000
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock', window );">Disclosure of Compensation Related Costs, Share-based Payments [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="30%">
          <b>2013</b>
        </td>
        <td align="center" width="2%">&#160;</td>
        <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="30%">
          <b>2012</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff" nowrap="nowrap">Risk-free interest rate</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%">
          0.39% -
          0.40%
        </td>
        <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%">
          0.36% -
          0.51%
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" nowrap="nowrap">Expected life (years)</td>
        <td align="left" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="30%">
          4.75
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="30%">
          4.75
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff" nowrap="nowrap">Expected volatility</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%">
          124% -
          125%
        </td>
        <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%">
          133% -
          135%
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" nowrap="nowrap">Expected dividend yield</td>
        <td align="left" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="30%">Zero</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="30%">Zero</td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff" nowrap="nowrap">Expected forfeitures</td>
        <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%">Zero</td>
        <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%">Zero</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">Schedule of Changes in Common Stock Options [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="23%">
          <b>2013</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="23%">
          <b>2012</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="10%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="10%">
          <b>Weighted</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="10%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="10%">
          <b>Weighted</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="10%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="10%">
          <b>Average</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="10%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="10%">
          <b>Average</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="10%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="10%">
          <b>Exercise</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="10%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="10%">
          <b>Exercise</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%">
          <b>Options</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%">
          <b>Price</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%">
          <b>Options</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%">
          <b>Price</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Outstanding at beginning of year</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
          3,898,198
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
          1.75
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
          3,141,198
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
          1.65
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Granted</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="10%">
          200,000
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="10%">
          1.00
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="10%">
          1,040,000
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="10%">
          2.04
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Exercised</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
          (30,000
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
          0.51
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
          (31,750
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
          0.61
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Expired</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="10%">
          (408,198
        </td>
        <td align="left" valign="bottom" width="2%">)</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="10%">
          0.85
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="10%">
          (1,250
        </td>
        <td align="left" valign="bottom" width="2%">)</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="10%">
          1.40
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Forfeited</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="10%">
          (1,530,000
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
          1.91
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="10%">
          (250,000
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
          1.83
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Outstanding at end of year</td>
        <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%">
          2,130,000
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="10%">
          1.75
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%">
          3,898,198
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="10%">
          1.75
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr>
        <td bgcolor="#e6efff">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Options exercisable at year end</td>
        <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%">
          930,000
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="10%">
          1.69
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%">
          1,298,198
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="10%">
          1.39
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr>
        <td bgcolor="#e6efff">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
        <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Weighted-average fair value of options granted during the year</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="left" valign="bottom" width="10%">&#160;</td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="10%">
          0.76
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="left" valign="bottom" width="10%">&#160;</td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="10%">
          1.75
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ScheduleOfNonvestedOptionActivityTableTextBlock', window );">Schedule of Nonvested Option Activity [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">
          <b>Weighted</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">
          <b>Average</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">
          <b>Grant Date</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
          <b>Options</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
          <b>Fair Value</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Unvested at December 31, 2012</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          2,600,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          1.23
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Granted</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          200,000
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">$</td>
        <td align="right" width="12%">
          0.76
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Vested</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          (790,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          1.16
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Forfeited</td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
          (810,000
        </td>
        <td align="left" width="2%">)</td>
        <td align="left" width="1%">$</td>
        <td align="right" width="12%">
          0.53
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Unvested at December 31, 2013</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
          1,200,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          1.67
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%">
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">
          <b>Weighted</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">
          <b>Average</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">
          <b>Grant Date</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
          <b>Options</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
          <b>Fair Value</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Unvested at December 31, 2011</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          2,350,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          0.83
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Granted</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="12%">
          1,040,000
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">$</td>
        <td align="right" width="12%">
          1.75
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Vested</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          (540,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          0.87
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Forfeited</td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
          (250,000
        </td>
        <td align="left" width="2%">)</td>
        <td align="left" width="1%">$</td>
        <td align="right" width="12%">
          0.20
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Unvested at December 31, 2012</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
          2,600,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          1.23
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock', window );">Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]</a></td>
        <td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
      <tr valign="top">
        <td align="center" nowrap="nowrap">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">
          <b>Weighted</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">
          <b>Weighted</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">
          <b>Weighted</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">
          <b>Weighted</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="center" nowrap="nowrap">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">
          <b>Average</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">
          <b>Average</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">&#160;</td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">
          <b>Average</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">
          <b>Average</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="center" nowrap="nowrap">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">
          <b>Options</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">
          <b>Remaining</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">
          <b>Exercise</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">
          <b>Number</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">
          <b>Remaining</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="11%">
          <b>Exercise</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);">
          <b>Exercise price</b>
        </td>
        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%">
          <b>Outstanding</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%">
          <b>Life (years)</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%">
          <b>Price</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%">
          <b>Exercisable</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%">
          <b>Life (years)</b>
        </td>
        <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%">
          <b>Price</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          $0.08
          to $0.15
        </td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="11%">
          80,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="11%">
          2.75
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="11%">
          0.12
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="11%">
          70,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="11%">
          2.68
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="11%">
          0.12
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          $0.70
          to $1.00
        </td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="11%">
          310,000
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        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="11%">
          4.74
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        <td align="left" width="2%">&#160;</td>
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          0.95
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        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="11%">
          90,000
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        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="11%">
          1.58
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        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">$</td>
        <td align="right" width="11%">
          0.84
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        <td align="left" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          $1.83
          to $2.00
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        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%">
          1,740,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="11%">
          4.83
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="11%">
          1.97
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%">
          770,000
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" width="11%">
          4.68
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="11%">
          1.94
        </td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="11%">
          2,130,000
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="11%">
          4.74
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        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">$</td>
        <td align="right" width="11%">
          1.75
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="11%">
          930,000
        </td>
        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">&#160;</td>
        <td align="right" width="11%">
          4.23
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        <td align="left" width="2%">&#160;</td>
        <td align="left" width="1%">$</td>
        <td align="right" width="11%">
          1.69
        </td>
        <td align="left" width="2%">&#160;</td>
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        <td class="text">&#xA0;<span></span></td>
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    <div style="display: none;">
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the changes in outstanding nonvested options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule of 1997 Recruitment Stock Option Plan</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td>duration</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule of 2010 Non-Qualified Stock Option Plan</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ScheduleOfTwoZeroOneZeroNonqualifiedStockOptionPlanTableTextBlock</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td>nonnum:textBlockItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td>duration</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule of 2003 Stock Option and Appreciation Rights Plan</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ScheduleOfTwoZeroZeroThreeStockOptionAndAppreciationRightsPlanTableTextBlock</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td>nonnum:textBlockItemType</td>
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                    <td>na</td>
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                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (f)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the change in stock options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EKDAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of results of operations attributable to the Company from the Joint Ventures in which it is invested (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
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          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
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        <td class="nump">$ 7,589<span></span></td>
        <td class="nump">$ 8,666<span></span></td>
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        <td class="nump">1,200<span></span></td>
        <td class="nump">2,099<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems', window );">Income from continuing operations</a></td>
        <td class="nump">1,200<span></span></td>
        <td class="nump">2,023<span></span></td>
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        <td class="nump">$ 1,200<span></span></td>
        <td class="nump">$ 2,023<span></span></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of gross profit (loss) reported by an Asset Liquidation Investment of the Company, and attributable to the Company as its share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                <p>The amount of income (loss) from continuing operations, before extraordinary items, reported by an Asset Liquidation Investment of the Company, and attributable to the Company as its share.</p>
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                <p>The amount of revenue from sale of goods and services, reduced by sales returns, allowances, and discounts, reported by an Asset Liquidation Investment of the Company, and attributable to the Company as its share.</p>
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                <p>No definition available.</p>
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                <p>Company's proportionate share of Joint Ventures' net income (loss) reported in the consolidated statement of operations as Earnings (Loss) of Equity Accounted Asset Liquidation Investments and attributable to the Company as its share.</p>
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                <p>No definition available.</p>
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Stock-based Compensation<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock', window );">Stock-based Compensation [Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 14 &#8211; Stock-Based Compensation</b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Stock- Based Compensation Plans</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      At December 31, 2013, the Company had six stock-based compensation plans, which are described below. All share amounts disclosed below reflect the effect of the
      1
      -for-
      20
      reverse stock split which was approved by the stockholders on November 26, 2003.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>1995 Director Stock Option and Appreciation Rights Plan</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The 1995 Director Stock Option and Appreciation Rights Plan (the &#8220;1995 Director Plan&#8221;) provides for the issuance of incentive stock options, non-qualified stock options and stock appreciation rights (&#8220;SARs&#8221;) to directors of the Company, for up to
      12,500
      shares of common stock (subject to adjustment in the event of stock dividends, stock splits, and other similar events). If any incentive option, non-qualified option or SAR terminates prior to exercise thereof and during the duration of the 1995 Director Plan, the shares of common stock as to which such option or right was not exercised become available under the 1995 Director Plan for the grant of additional options or rights to any eligible director. Each option is immediately exercisable for a period of ten years from the date of grant. The Company has
      12,500
      shares of common stock reserved for issuance under the 1995 Director Plan. As of December 31, 2013 and 2012, there were no options outstanding under the 1995 Director Plan.
    </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>1995 Employee Stock Option and Appreciation Rights Plan</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The 1995 Employee Stock Option and Appreciation Rights Plan (the &#8220;1995 Employee Plan&#8221;) provides for the grant of incentive stock options, non-qualified stock options, and SARs of up to
      20,000
      shares of common stock (subject to adjustment in the event of stock dividends, stock splits, and other similar events). Directors of the Company are not eligible to participate in the 1995 Employee Plan. The 1995 Employee Plan provides for the grant of stock options, which qualify as incentive stock options under Section
      422
      of the Internal Revenue Code, to be issued to officers who are employees and other employees, as well as for the grant of non-qualified options to be issued to officers, employees and consultants. In addition, SARs may be granted in conjunction with the grant of incentive and non-qualified options. To the extent that an incentive option or non-qualified option is not exercised within the period of exercisability specified therein, it expires as to the then unexercisable portion. If any incentive option, non-qualified option or SAR terminates prior to exercise thereof and during the duration of the 1995 Employee Plan, the shares of common stock as to which such option or right was not exercised become available under the 1995 Employee Plan for the grant of additional options or rights to any eligible employee. The shares of common stock subject to the 1995 Employee Plan may be made available from either authorized but unissued shares, treasury shares, or both. The Company has
      20,000
      shares of common stock reserved for issuance under the 1995 Employee Plan. As of December 31, 2013 and 2012, there were no options outstanding under the 1995 Employee Plan.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>1997 Recruitment Stock Option Plan</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In October 2000, the stockholders of the Company approved an amendment of the 1997 Recruitment Stock Option Plan (the &#8220;1997 Plan&#8221;) which provides for the issuance of incentive stock options, non-qualified stock options and SARs up to an aggregate of
      370,000
      shares of common stock (subject to adjustment in the event of stock dividends, stock splits, and other similar events). The price at which shares of common stock covered by the option can be purchased is determined by the Company&#8217;s Board; however, in all instances the exercise price is never less than the fair market value of the Company&#8217;s common stock on the date the option is granted. The Board also has discretion to determine, for each grant, the requisite service, vesting and exercise periods. The Company has not awarded any SARs under the 1997 Plan.
    </p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" width="12%">
                <b>2013</b>
              </td>
              <td align="center" width="2%">&#160;</td>
              <td align="center" width="1%">&#160;</td>
              <td align="center" width="12%">
                <b>2012</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr>
              <td>&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Options outstanding, beginning of year</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                228,198
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                231,198
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Options exercised</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                &#8212;
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                (1,750
              </td>
              <td align="left" valign="bottom" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Options expired</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                (228,198
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                (1,250
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td align="left">Options outstanding, end of year</td>
              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                &#8212;
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                228,198
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
          </table>
    </div>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>2003 Stock Option and Appreciation Rights Plan</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In November 2003, the stockholders of the Company approved the 2003 Stock Option and Appreciation Rights Plan (the &#8220;2003 Plan&#8221;) which provides for the issuance of incentive stock options, non-qualified stock options and SARs up to an aggregate of
      2,000,000
      shares of common stock (subject to adjustment in the event of stock dividends, stock splits, and other similar events). The price at which shares of common stock covered by the option can be purchased is determined by the Company&#8217;s Board or a committee thereof; however, in the case of incentive stock options the exercise price shall not be less than the fair market value of the Company&#8217;s common stock on the date the option is granted.
    </p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" width="12%">
                <b>2013</b>
              </td>
              <td align="center" width="2%">&#160;</td>
              <td align="center" width="1%">&#160;</td>
              <td align="center" width="12%">
                <b>2012</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr>
              <td>&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Options outstanding, beginning of year</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                1,565,000
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                1,430,000
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Options granted</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                200,000
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                415,000
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Options exercised</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                (30,000
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                (30,000
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td align="left">Options forfeited</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                (280,000
              </td>
              <td align="left" valign="bottom" width="2%">)</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                (250,000
              </td>
              <td align="left" valign="bottom" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Options expired</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                (180,000
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                &#8212;
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Options outstanding, end of year</td>
              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                1,275,000
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                1,565,000
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
          </table>
    </div>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The outstanding options vest over four years at exercise prices ranging from $0.08
      to $2.00
      per share. No SARs have been issued under the 2003 Plan.
    </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>2010 Non-Qualified Stock Option Plan</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In the fourth quarter of 2010, the Company&#8217;s Board approved the 2010 Non-Qualified Stock Option Plan (the &#8220;2010 Plan&#8221;) to induce certain key employees of the Company or any of its subsidiaries who are in a position to contribute materially to the Company&#8217;s prosperity to remain with the Company, to offer such persons incentives and rewards in recognition of their contributions to the Company&#8217;s progress, and to encourage such persons to continue to promote the best interests of the Company. The Company reserved
      1,250,000
      shares of common stock (subject to adjustment under certain circumstances) for issuance or transfer upon exercise of options granted under the 2010 Plan. Options may be issued under the 2010 Plan to any key employees or consultants selected by the Company&#8217;s Board (or a committee appointed by the Board). Options may not be granted with an exercise price less than the fair market value of the common stock of the Company as of the day of the grant. Options granted pursuant to the plan are subject to limitations on transfer and execution and may be issued subject to vesting conditions. Options may also be forfeited in certain circumstances.
    </p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" width="12%">
                <b>2013</b>
              </td>
              <td align="center" width="2%">&#160;</td>
              <td align="center" width="1%">&#160;</td>
              <td align="center" width="12%">
                <b>2012</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr>
              <td>&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Options outstanding, beginning of year</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                1,250,000
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                1,250,000
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Options forfeited</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                (1,250,000
              </td>
              <td align="left" valign="bottom" width="2%">)</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                &#8212;
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Options outstanding, end of year</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                &#8212;
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                1,250,000
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
          </table>
    </div>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Equity Partners Stock Option Plan</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In the second quarter of 2011, the Company&#8217;s Board approved the Equity Partners Stock Option Plan (the &#8220;Equity Partners Plan&#8221;) to allow the Company to issue options to purchase common stock as a portion of the purchase price of Equity Partners. The Company reserved
      230,000
      shares of common stock for issuance upon exercise of options granted under the Equity Partners Plan. During 2011,
      230,000
      options with an exercise price of $1.83, vesting immediately, were granted under the Equity Partners Plan. There were no grants, exercises or forfeitures during 2013 or 2012, and therefore there were
      230,000
      options outstanding at December 31, 2013 and 2012.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Other Options Issued</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In the first quarter of 2012, the Company&#8217;s Board approved the issuance of options as part of the acquisition of HGP, and reserved
      625,000
      shares of common stock for issuance upon option exercise. Unlike other options issued by the Company under its stock option plans, the options issued as part of the HGP acquisition survive termination of employment. During 2013 and 2012 none of the option holders terminated their employment with the Company.
    </p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" width="12%">
                <b>2013</b>
              </td>
              <td align="center" width="2%">&#160;</td>
              <td align="center" width="1%">&#160;</td>
              <td align="center" width="12%">
                <b>2012</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr>
              <td>&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="12%">&#160;</td>
              <td width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Options outstanding, beginning of year</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                625,000
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                &#8212;
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Options granted</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                &#8212;
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                625,000
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Options outstanding, end of year</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                625,000
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                625,000
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
          </table>
    </div>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>
        <i>Stock-Based Compensation Expense</i>
      </b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      Total compensation cost related to stock options in 2013 and 2012 was $532
      and $593, respectively. These amounts were recorded in selling, general and administrative expense in both years. During 2013, a tax benefit of $3
      was recognized in connection with the exercise of
      30,000
      options, compared to $25
      recognized in 2012 in connection with the exercise of
      31,750
      options. During 2013, the Company received $10
      of cash in connection with the exercise of options, as compared to receiving $14
      in 2012. Option holders are not entitled to receive dividends or dividend equivalents.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      During 2012 the Company also recognized $1,054
      of stock-based compensation expense, which was included in selling, general and administrative expense, with respect to the
      400,000
      common shares of the Company that were issued to each of its Co-CEOs in exchange for intellectual property licensing agreements, as discussed above in Notes 11 and 13. There were no similar transactions in 2013.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      During 2013, the Company granted a total of
      200,000
      options. Of these,
      150,000
      were issued to an officer of the Company, and
      50,000
      were issued to the Company&#8217;s independent directors in accordance with their standard compensation. During 2012, the Company granted a total of
      1,040,000
      options. Of these,
      365,000
      were issued to employees of the Company.
      625,000
      were issued to the former owners of HGP in connection with the Company&#8217;s acquisition of HGP, and
      50,000
      were issued to the Company&#8217;s independent directors in accordance with their standard compensation.
    </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The fair value of each option grant was estimated on the date of the grant using the Black-Scholes option pricing model with the following assumptions:</p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%">
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="30%">
                <b>2013</b>
              </td>
              <td align="center" width="2%">&#160;</td>
              <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="30%">
                <b>2012</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff" nowrap="nowrap">Risk-free interest rate</td>
              <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%">
                0.39% -
                0.40%
              </td>
              <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%">
                0.36% -
                0.51%
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" nowrap="nowrap">Expected life (years)</td>
              <td align="left" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="30%">
                4.75
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="30%">
                4.75
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff" nowrap="nowrap">Expected volatility</td>
              <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%">
                124% -
                125%
              </td>
              <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%">
                133% -
                135%
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" nowrap="nowrap">Expected dividend yield</td>
              <td align="left" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="30%">Zero</td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="30%">Zero</td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff" nowrap="nowrap">Expected forfeitures</td>
              <td align="left" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%">Zero</td>
              <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" bgcolor="#e6efff" nowrap="nowrap" width="30%">Zero</td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
          </table>
    </div>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The risk-free interest rates are those for U.S. Treasury constant maturities, for terms matching the expected term of the option. The expected life of the options is calculated according to the simplified method for estimating the expected term of the options, based on the vesting period and contractual term of each option grant. Expected volatility is based on the Company&#8217;s historical volatility. The Company has never paid a dividend on its common stock and therefore the expected dividend yield is zero.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The following summarizes the changes in common stock options for the years ended December 31, 2013 and 2012:</p>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
            <td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="23%">
              <b>2013</b>
            </td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
            <td align="center" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="23%">
              <b>2012</b>
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" width="10%">&#160;</td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" width="10%">
              <b>Weighted</b>
            </td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" width="10%">&#160;</td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" width="10%">
              <b>Weighted</b>
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" width="10%">&#160;</td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" width="10%">
              <b>Average</b>
            </td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" width="10%">&#160;</td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" width="10%">
              <b>Average</b>
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" width="10%">&#160;</td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" width="10%">
              <b>Exercise</b>
            </td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" width="10%">&#160;</td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" width="10%">
              <b>Exercise</b>
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">&#160;</td>
            <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%">
              <b>Options</b>
            </td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%">
              <b>Price</b>
            </td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%">
              <b>Options</b>
            </td>
            <td align="center" nowrap="nowrap" width="2%">&#160;</td>
            <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="10%">
              <b>Price</b>
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Outstanding at beginning of year</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
              3,898,198
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
              1.75
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
              3,141,198
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
              1.65
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Granted</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="10%">
              200,000
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="10%">
              1.00
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="10%">
              1,040,000
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="10%">
              2.04
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Exercised</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
              (30,000
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
              0.51
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
              (31,750
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
              0.61
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Expired</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="10%">
              (408,198
            </td>
            <td align="left" valign="bottom" width="2%">)</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="10%">
              0.85
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="10%">
              (1,250
            </td>
            <td align="left" valign="bottom" width="2%">)</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="10%">
              1.40
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">Forfeited</td>
            <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="10%">
              (1,530,000
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
              1.91
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="10%">
              (250,000
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
              1.83
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Outstanding at end of year</td>
            <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
            <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%">
              2,130,000
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="10%">
              1.75
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
            <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%">
              3,898,198
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="10%">
              1.75
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr>
            <td bgcolor="#e6efff">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Options exercisable at year end</td>
            <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
            <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%">
              930,000
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="10%">
              1.69
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
            <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="10%">
              1,298,198
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="10%">
              1.39
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr>
            <td bgcolor="#e6efff">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="10%">&#160;</td>
            <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">Weighted-average fair value of options granted during the year</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="left" valign="bottom" width="10%">&#160;</td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="10%">
              0.76
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="left" valign="bottom" width="10%">&#160;</td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
            <td align="left" valign="bottom" width="1%">$</td>
            <td align="right" valign="bottom" width="10%">
              1.75
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
        </table>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      As of December 31, 2013, the total unrecognized stock-based compensation expense related to unvested stock options was $837, which is expected to be recognized over a weighted-average period of twenty-six months.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The following summarizes the changes in unvested common stock options for the years ending December 31, 2013 and 2012:</p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%">
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">&#160;</td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>Weighted</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">&#160;</td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>Average</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">&#160;</td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>Grant Date</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                <b>Options</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                <b>Fair Value</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Unvested at December 31, 2012</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                2,600,000
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                1.23
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Granted</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="12%">
                200,000
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">$</td>
              <td align="right" width="12%">
                0.76
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Vested</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                (790,000
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                1.16
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Forfeited</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                (810,000
              </td>
              <td align="left" width="2%">)</td>
              <td align="left" width="1%">$</td>
              <td align="right" width="12%">
                0.53
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Unvested at December 31, 2013</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
                1,200,000
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                1.67
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
          </table>
    </div>
    <br/>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%">
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">&#160;</td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>Weighted</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">&#160;</td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>Average</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">&#160;</td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>Grant Date</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                <b>Options</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                <b>Fair Value</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Unvested at December 31, 2011</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                2,350,000
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                0.83
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Granted</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="12%">
                1,040,000
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">$</td>
              <td align="right" width="12%">
                1.75
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Vested</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                (540,000
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                0.87
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Forfeited</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                (250,000
              </td>
              <td align="left" width="2%">)</td>
              <td align="left" width="1%">$</td>
              <td align="right" width="12%">
                0.20
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Unvested at December 31, 2012</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
                2,600,000
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="12%">
                1.23
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
          </table>
    </div>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The total fair value of options vesting during the years ending December 31, 2013 and 2012 was $914
      and $468, respectively. The unvested options have no associated performance conditions. In general, the Company&#8217;s employee turnover is low, and the Company expects that the majority of the unvested options will vest according to the standard four-year timetable.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The following table summarizes information about all stock options outstanding at December 31, 2013:</p>
    <div>
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
            <tr valign="top">
              <td align="center" nowrap="nowrap">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">&#160;</td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">
                <b>Weighted</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">
                <b>Weighted</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">&#160;</td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">
                <b>Weighted</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">
                <b>Weighted</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="center" nowrap="nowrap">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">&#160;</td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">
                <b>Average</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">
                <b>Average</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">&#160;</td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">
                <b>Average</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">
                <b>Average</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="center" nowrap="nowrap">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">
                <b>Options</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">
                <b>Remaining</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">
                <b>Exercise</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">
                <b>Number</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">
                <b>Remaining</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="11%">
                <b>Exercise</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);">
                <b>Exercise price</b>
              </td>
              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%">
                <b>Outstanding</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%">
                <b>Life (years)</b>
              </td>
              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
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              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
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              <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
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                $0.08
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              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="11%">
                80,000
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="11%">
                2.75
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              <td align="left" bgcolor="#e6efff" width="1%">$</td>
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                0.12
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              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="11%">
                70,000
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="11%">
                2.68
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              <td align="left" bgcolor="#e6efff" width="1%">$</td>
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                0.12
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                $0.70
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                310,000
              </td>
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              <td align="left" width="1%">&#160;</td>
              <td align="right" width="11%">
                4.74
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                0.95
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              <td align="left" width="2%">&#160;</td>
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              <td align="right" width="11%">
                90,000
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              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="11%">
                1.58
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              <td align="left" width="1%">$</td>
              <td align="right" width="11%">
                0.84
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              <td align="left" bgcolor="#e6efff">
                $1.83
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              <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%">
                1,740,000
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="11%">
                4.83
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              <td align="right" bgcolor="#e6efff" width="11%">
                1.97
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="11%">
                770,000
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="11%">
                4.68
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              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="11%">
                1.94
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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              <td align="left" width="1%">&#160;</td>
              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="11%">
                2,130,000
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              <td align="left" width="1%">&#160;</td>
              <td align="right" width="11%">
                4.74
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              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">$</td>
              <td align="right" width="11%">
                1.75
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              <td align="left" width="2%">&#160;</td>
              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="11%">
                930,000
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              <td align="right" width="11%">
                4.23
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              <td align="right" width="11%">
                1.69
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5047-113901<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 50<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6406099&amp;loc=d3e25284-112666<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 40<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6418621&amp;loc=d3e17540-113929<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5444-113901<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 14<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
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          <div style="width: 200px;"><strong>Asset Liquidation Operations (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
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          <div>Dec. 31, 2013</div>
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          <b>Consideration paid</b>
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
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          Cash
          <sup>1</sup>
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          3,000
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          Promissory notes, net of receivable from owners
          <sup>2</sup>
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        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          849
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          1,000,000 HGI common shares
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          2,100
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          625,000 options to purchase HGI common shares at $2.00 per share
          <sup>4</sup>
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          1,131
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          7,080
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          <b>Acquisition related costs</b>
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          78
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          656
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          870
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          20
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          43
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          37
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          5,640
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          (1,212
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          (1,424
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        <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
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          2,352
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          4,728
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      <tr valign="top">
        <td width="5%">&#160;</td>
        <td align="left">&#160;</td>
        <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          7,080
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
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      </tr>
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    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table  does not include leveraged buyouts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1486-128463<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>82
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ENLAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS (Narrative) (Details) (Allowance for Doubtful Accounts [Member], USD $)<br></strong></div>
        </th>
        <th class="th" colspan="4">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th" colspan="2">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th" colspan="2">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Allowance for Doubtful Accounts [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ValuationAllowancesAndReservesBalance', window );">Balance at Beginning of Period</a></td>
        <td class="nump">$ 0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">$ 186<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ValuationAllowancesAndReservesChargedToCostAndExpense', window );">Charged to Costs and Expenses</a></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ValuationAllowancesAndReservesDeductions', window );">Deductions</a></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">186<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="re">
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        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ValuationAllowancesAndReservesBalance', window );">Balance at End of Period</a></td>
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        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">$ 0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr>
        <td colspan="5"></td>
      </tr>
      <tr>
        <td colspan="5">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">Deductions represents allowance amounts written off as uncollectible and recoveries of previously reserved amounts.</td>
            </tr>
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      </tr>
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    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ValuationAllowancesAndReservesAdjustments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of the adjustments in a given period to allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e24092-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 09<br><br> -Article 12<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e24092-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 09<br><br> -Article 12<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ValuationAllowancesAndReservesBalance</nobr></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs, charged to costs and expenses.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e24092-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 09<br><br> -Article 12<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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                    <td>us-gaap_</td>
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                    <td><strong> Balance Type:</strong></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of the deductions in a given period to allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs, representing receivables written off as uncollectible and portions of the reserves utilized, respectively.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e24092-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 09<br><br> -Article 12<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ValuationAllowancesAndReservesDeductions</nobr></td>
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                  <tr>
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                    <td>us-gaap_</td>
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                    <td><strong> Balance Type:</strong></td>
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<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ELDAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Composition of Certain Financial Statement Captions (Narrative) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1">1 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="2">1 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
        <th class="th">
          <div>Feb. 29, 2012

</div>
          <div>Heritage Global Partners, Inc [Member]</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2011

</div>
          <div>Equity Partners [Member]</div>
        </th>
        <th class="th">
          <div>Feb. 29, 2012

</div>
          <div>Customer/Broker Network [Member]</div>
        </th>
        <th class="th">
          <div>Feb. 29, 2012

</div>
          <div>Trade Name [Member]</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationConsiderationTransferred1', window );">Business Acquisition, Cost of acquired entity</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 7,080<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles', window );">Business Acquisition, Intangible Assets</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">5,640<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">4,180<span></span></td>
        <td class="nump">1,460<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_FiniteLivedIntangibleAssetsAmortizationPeriod', window );">Finite Lived Intangible Assets Amortization Period</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">12 years<span></span></td>
        <td class="text">14 years<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
        <td class="nump">$ 5,301<span></span></td>
        <td class="nump">$ 5,301<span></span></td>
        <td class="nump">$ 4,728<span></span></td>
        <td class="nump">$ 573<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A description of the total amortization period of a major finite-lived intangible asset class.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 30<br><br> -Paragraph 7<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911251&amp;loc=d3e6578-128477<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 30<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911251&amp;loc=d3e6613-128477<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7488404&amp;loc=d3e6927-128479<br><br><br><br></p>
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                <p>The amount of identifiable intangible assets recognized as of the acquisition date.</p>
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                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 37<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25498275&amp;loc=d3e2207-128464<br><br><br><br></p>
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                <p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=14024403&amp;loc=d3e13816-109267<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 20<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13770-109266<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EJH">
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          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (Parenthetical) (USD $)<br></strong></div>
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        <th class="th" colspan="2">12 Months Ended</th>
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          <div>Dec. 31, 2013</div>
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          <div>Dec. 31, 2012</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments', window );">Tax on earnings (loss) of other equity accounted investments</a></td>
        <td class="nump">$ 0<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tax on Income (Loss) from Equity Method Investments Excluding Asset Liquidation Investments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of tax expense (benefit), after reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10A<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e640-108580<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Summary of Significant Accounting Policies<br></strong></div>
        </th>
        <th class="th" colspan="1">12 Months Ended</th>
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      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
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        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 3 &#8211; Summary of Significant Accounting Policies</b>
    </p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Use of estimates</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The preparation of the Company&#8217;s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Management bases its estimates and judgments on historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results could differ from those estimates.</p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Significant estimates include the assessment of collectability of revenue recognized, and the valuation of amounts receivable, inventory, investments, assets acquired, deferred income tax assets, goodwill and intangible assets, liabilities, and stock-based compensation. These estimates have the potential to significantly impact our consolidated financial statements, either because of the significance of the financial statement item to which they relate, or because they require judgment and estimation due to the uncertainty involved in measuring, at a specific point in time, events that are continuous in nature.</p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Asset liquidation accounting</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s asset liquidation transactions are generally conducted through two different formats. GAAP requires that they be reported separately in the consolidated financial statements.</p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The majority of asset liquidation transactions are conducted directly by the Company. Revenue is reported as Asset Liquidation revenue, and the associated direct costs are reported as Asset Liquidation costs. At the balance sheet date, any unsold assets are reported as Inventory, any outstanding accounts receivable are included in the Company&#8217;s Amounts Receivable, and any associated liabilities are included in the Company&#8217;s Accrued Liabilities. Although all inventory is expected to be sold in less than one year, real estate inventory is not recorded as a current asset.</p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The remaining transactions involve the Company acting jointly with one or more additional purchasers, pursuant to a partnership, joint venture or limited liability company (&#8220;LLC&#8221;) agreement (collectively, &#8220;Joint Ventures&#8221;). For these transactions, the Company&#8217;s proportionate share of the net income (loss) is reported as Earnings (Loss) of Equity Accounted Asset Liquidation Investments. At each balance sheet date, the Company&#8217;s investments in these Joint Ventures are reported in the consolidated balance sheet as Asset Liquidation Investments. Although the Company expects to exit each of its investments in Joint Ventures in less than one year, they are reported on the balance sheet as non-current Asset Liquidation Investments. The Company monitors the value of the Joint Ventures&#8217; underlying assets and liabilities, and records a write down of its investments if the Company concludes that there has been a decline in the value of the net assets.</p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Cash and cash equivalents</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. The Company maintains its cash and cash equivalents with financial institutions in Toronto, Canada; New York, NY and San Diego, CA. These accounts may from time to time exceed federally insured limits. The Company has not experienced any losses on such accounts.</p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Amounts receivable</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s amounts receivable primarily relate to the operations of its asset liquidation business. They consist of three major categories: fees and retainers relating to appraisals and auctions, receivables from asset sales, and receivables from Joint Venture partners. The initial value of an amount receivable corresponds to the fair value of the underlying goods or services. To date all receivables have been classified as current and, due to their short-term nature, any decline in fair value would be due to issues involving collectability. At each financial statement date the collectability of each outstanding amount receivable is evaluated, and an allowance is recorded if the book value exceeds the amount that is deemed collectable. Collectability is determined on the basis of payment history. See Note 6 for more detail regarding the Company&#8217;s amounts receivable.</p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Inventory</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
          The Company&#8217;s inventory consists of assets acquired for resale, which are normally expected to be sold within a one-year operating cycle. They are recorded at the lower of cost and net realizable value. During 2012 the Company recorded write downs of $363
          on its real estate inventory and $210
          on its equipment inventory, both of which were reported as part of Asset Liquidation Expenses. There were no write downs during 2013.
        </p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Investments</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">At December 31, 2013 and 2012 the Company held two investments in private companies, both of which were accounted for under the equity method. Under this method, the investments are carried at cost, plus or minus the Company&#8217;s share of increases and decreases, respectively, in the investee&#8217;s net assets and certain other adjustments. Impairments, equity pick-ups, and realized gains and losses on equity securities are reported separately in the consolidated statement of operations. The Company monitors its investments for impairment by considering factors such as the economic environment and market conditions, as well as the operational performance of, and other specific factors relating to, the businesses underlying the investments. The fair values of the securities are estimated quarterly using the best available information as of the evaluation date, such as recent financing rounds of the investee, and other investee-specific information. See Note 5 for further discussion of the Company&#8217;s investments.</p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Fair value of financial instruments</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The fair value of financial instruments is the amount at which the instruments could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. At December 31, 2013 and 2012, the carrying values of the Company&#8217;s cash, amounts receivable, receivable from a related party, deposits, accounts payable and accrued liabilities and debt payable to a third party approximate fair value. There are three levels within the fair value hierarchy: Level 1 &#8211; quoted prices in active markets for identical assets or liabilities; Level 2 &#8211; significant other observable inputs; and Level 3 &#8211; significant unobservable inputs. Although the Company does not employ fair value accounting for any of its assets or liabilities, in assessing the fair values of its financial instruments, the Company applies the Level 1, 2 and 3 valuation principles required by GAAP.</p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Assets and liabilities acquired</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">In the course of its operations, most recently with respect to the HGP acquisition in February 2012, the Company acquires assets and liabilities as components of a business combination. Valuations are assigned to the acquired assets and liabilities based primarily on management&#8217;s assessment of their fair market value. With respect to the acquisition of HGP, the Company engaged the services of an independent third party to assist management with management's determination of the value of the acquired intangible assets and goodwill.</p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Intangible assets</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Intangible assets are recorded at fair value upon acquisition and are amortized over their estimated lives. The Company monitors events and changes in circumstances which require an assessment of recoverability. If the carrying amount of the intangible assets is not recoverable, an impairment loss is recognized in the statement of operations, determined by comparing the carrying amount of the asset to its fair value.</p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">At December 31, 2013 the Company&#8217;s intangible assets relate to its acquisition of HGP in February 2012. See Note 2 and Note 6 for more detail regarding the Company&#8217;s intangible assets.</p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Goodwill</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
          Goodwill, which results from the difference between the purchase price and the fair value of net identifiable assets acquired, is not amortized but is tested annually at December 31 for impairment in accordance with GAAP. Testing is a two-step process, in which the carrying amount of the reporting unit associated with the goodwill is first compared to the reporting unit&#8217;s estimated fair value. If the carrying amount of the reporting unit exceeds its estimated fair value, the fair values of the reporting unit&#8217;s assets and liabilities are analyzed to determine whether the goodwill of the reporting unit has been impaired. An impairment loss is recognized to the extent that the Company&#8217;s recorded goodwill exceeds its implied fair value as determined by this two-step process. FASB Accounting Standards Update 2011-08,
          <i>Testing Goodwill for Impairment</i>
          , provides the option to perform a qualitative assessment prior to performing the two-step process, which may eliminate the need for further testing. Goodwill, in addition to being tested for impairment annually, is tested for impairment between annual tests if an event occurs or circumstances change such that it is more likely than not that the carrying amount of goodwill may be impaired.
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">At December 31, 2013 the Company&#8217;s goodwill relates to its acquisition of Equity Partners in June 2011 and its acquisition of HGP in February 2012. See Note 2 and Note 6 for more detail regarding the Company&#8217;s goodwill.</p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Deferred income tax assets</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
          The Company recognizes deferred tax assets and liabilities for temporary differences between the tax bases of assets and liabilities and the amounts at which they are carried in the financial statements, based upon the enacted tax rates in effect for the year in which the differences are expected to reverse. The Company establishes a valuation allowance when necessary to reduce deferred tax assets to the amount expected to be realized. In 2013, the Company recorded a valuation allowance of $4,740
          ; there were no similar transactions in 2012.&#160; See Note 10 for further discussion of the Company&#8217;s income taxes.
        </p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Liabilities and contingencies</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company is involved from time to time in various legal matters arising out of its operations in the normal course of business. On a case by case basis, the Company evaluates the likelihood of possible outcomes for this litigation. Based on this evaluation, the Company determines whether a liability accrual is appropriate. If the likelihood of a negative outcome is probable, and the amount is estimable, the Company accounts for the liability in the current period.</p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Asset liquidation revenue</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Asset liquidation revenue generally consists of commissions and fees from acting as the agent for asset sales by third parties, and gross proceeds from auctions and negotiated sales of asset inventory. Revenue is recognized when persuasive evidence of an arrangement exists, the amount of the proceeds is fixed, delivery terms are arranged and collectability is reasonably assured.</p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Stock-based compensation</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s stock-based compensation is primarily in the form of options to purchase common shares. The fair value is calculated using the Black-Scholes Option Pricing Model, and subsequently expensed over the vesting period. The provisions of the Company&#8217;s stock-based compensation plans do not require the Company to settle any options by transferring cash or other assets, and therefore the Company classifies the option awards as equity. See Note 14 for further discussion of the Company&#8217;s stock-based compensation.</p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Segment reporting</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Since the second quarter of 2009, the Company has operated in two business segments, Asset Liquidation and Intellectual Property Licensing. The asset liquidation segment includes the operations of HG LLC, Equity Partners and HGP. The intellectual property licensing segment includes all operations relating to licensing of the Company&#8217;s intellectual property. See Note 15 for further discussion of the Company&#8217;s segments.</p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Recent accounting pronouncements</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
          In February 2013, the FASB issued Accounting Standards Update 2013-02,
          <i>Other Comprehensive Income (Topic 220)</i>
          (&#8220;ASU 2013-02&#8221;). ASU 2013-02 requires entities to disclose additional information about items reclassified out of accumulated other comprehensive income (&#8220;AOCI&#8221;). Specifically, entities must report 1) changes in AOCI balances by component, including the income tax benefit or expense attributed to each component, and 2) significant items reclassified out of AOCI by component, either on the face of the income statement or as a separate footnote to the financial statements. ASU 2013-02 does not change the current GAAP requirement for a total for comprehensive income to be reported in financial statements in either a single continuous statement or two separate but consecutive statements. ASU 2013-02 is effective for interim periods and fiscal years beginning after December 15, 2012, with early adoption permitted. The Company adopted ASU 2013-02 in the first quarter of 2013. As the Company&#8217;s AOCI is immaterial, and consists solely of cumulative foreign currency translation adjustments of a subsidiary, its adoption did not have a significant impact on the Company&#8217;s consolidated financial statements.
        </p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>
            <i>Future accounting pronouncements</i>
          </b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
          In March 2013, the FASB issued Accounting Standards Update 2013-05,
          <i>Foreign Currency Matters (Topic 83)</i>
          (&#8220;ASU 2013-05&#8221;). ASU 2013-05 specifies that a cumulative translation adjustment (CTA) is attached to a parent company&#8217;s investment in a foreign entity and should be released in a manner consistent with derecognition guidance on investments in entities. Therefore, the entire amount of the CTA associated with a foreign entity would be released upon 1) sale of a subsidiary or group of net assets within a foreign entity, which represents the substantially complete liquidation of the investment in the entity, 2) loss of a controlling financial interest in an investment in a foreign entity, or 3) step acquisition of a foreign entity. ASU 2013-05 does not change the requirement to release a pro rata portion of the CTA of the foreign entity into earnings for a partial sale of an equity method investment in a foreign entity. ASU 2013-05 is effective for interim periods and fiscal years beginning on or after December 15, 2013, with early adoption permitted. The Company does not expect that the adoption of ASU 2013-05 will have a significant impact on its consolidated financial statements.
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
          In July 2013, the FASB issued Accounting Standards Update 2013-11,
          <i>Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or Tax Credit Carryforward Exists</i>
          (&#8220;ASU 2013-11&#8221;). ASU 2013-11 requires that an unrecognized tax benefit must be presented as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward. An exception to this presentation can be made when the carryforward or tax loss is not available at the reporting date under applicable tax law to settle taxes that would result from the disallowance of the tax position, or when the reporting entity does not intend to use the deferred tax asset for this purpose. In those circumstances, the unrecognized tax benefit would be presented as a liability. ASU 2013-11 does not require any additional disclosures. The ASU is effective for annual periods beginning after December 15, 2013, and interim periods within those years. Early adoption is permitted. The Company has not yet assessed the impact of ASU 2013-11 on its consolidated financial statements.
        </p><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for all significant accounting policies of the reporting entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18726-107790<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18861-107790<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18743-107790<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18854-107790<br><br><br><br></p>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
<FILENAME>R58.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ETH">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of Future Minimum Rental Payments for Operating Leases (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear', window );">2014</a></td>
        <td class="nump">$ 289<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears', window );">2015</a></td>
        <td class="nump">293<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears', window );">2016</a></td>
        <td class="nump">145<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDue', window );">Operating Leases, Future Minimum Payments Due</a></td>
        <td class="nump">$ 727<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of required minimum rental payments due during the next fiscal year.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of required minimum rental payments due in three fiscal years.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of required minimum rental payments due in two fiscal years.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 840<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 40<br><br> -Subparagraph (Note 3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 840<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingLeasesFutureMinimumPaymentsDue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>88
<FILENAME>R69.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ELKAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Changes in Common Stock Options (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, beginning of year</a></td>
        <td class="nump">3,898,198<span></span></td>
        <td class="nump">3,141,198<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options, Granted (in shares)</a></td>
        <td class="nump">200,000<span></span></td>
        <td class="nump">1,040,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Options, Exercised (in shares)</a></td>
        <td class="num">(30,000)<span></span></td>
        <td class="num">(31,750)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Options forfeited</a></td>
        <td class="num">(1,530,000)<span></span></td>
        <td class="num">(250,000)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod', window );">Options expired</a></td>
        <td class="num">(408,198)<span></span></td>
        <td class="num">(1,250)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding, end of year</a></td>
        <td class="nump">2,130,000<span></span></td>
        <td class="nump">3,898,198<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Options exercisable at end of year (in shares)</a></td>
        <td class="nump">930,000<span></span></td>
        <td class="nump">1,298,198<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Outstanding at beginning of year (in dollars per share)</a></td>
        <td class="nump">$ 1.75<span></span></td>
        <td class="nump">$ 1.65<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Granted (in dollars per share)</a></td>
        <td class="nump">$ 1.00<span></span></td>
        <td class="nump">$ 2.04<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Exercised</a></td>
        <td class="nump">$ 0.51<span></span></td>
        <td class="nump">$ 0.61<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Expired</a></td>
        <td class="nump">$ 0.85<span></span></td>
        <td class="nump">$ 1.40<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Forfeited</a></td>
        <td class="nump">$ 1.91<span></span></td>
        <td class="nump">$ 1.83<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Outstanding at end of year (in dollars per share)</a></td>
        <td class="nump">$ 1.75<span></span></td>
        <td class="nump">$ 1.75<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Options exercisable at end of year (in dollars per share)</a></td>
        <td class="nump">$ 1.69<span></span></td>
        <td class="nump">$ 1.39<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Weighted Average Grant Date Fair Value, Granted</a></td>
        <td class="nump">$ 0.76<span></span></td>
        <td class="nump">$ 1.75<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Gross number of share options (or share units) granted during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (d)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of options outstanding, including both vested and non-vested options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)-(ii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average price at which option holders acquired shares when converting their stock options into shares.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options of the plan that expired.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of share options (or share units) exercised during the current period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28,29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td>duration</td>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EVCAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Asset Liquidation Investments and Investments (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2012</div>
        </th>
      </tr>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock', window );">Schedule of results of operations attributable to the Company from the Joint Ventures in which it is invested [Table Text Block]</a></td>
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          <td align="left">&#160;</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
            <b>2013</b>
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          <td align="center" width="2%">&#160;</td>
          <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
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            <b>2012</b>
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          <td align="left" width="2%">&#160;</td>
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        <tr>
          <td align="left">&#160;</td>
          <td align="center" width="1%">&#160;</td>
          <td align="center" width="12%">&#160;</td>
          <td align="center" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="left" width="12%">&#160;</td>
          <td align="left" width="2%">&#160;</td>
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          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            7,589
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            8,666
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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          <td align="left">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="left" width="12%">&#160;</td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="left" width="12%">&#160;</td>
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          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            1,200
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            2,099
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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        <tr>
          <td align="left">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="left" width="12%">&#160;</td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="left" width="12%">&#160;</td>
          <td align="left" width="2%">&#160;</td>
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        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Income from continuing operations</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            1,200
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            2,023
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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        <tr>
          <td align="left">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="left" width="12%">&#160;</td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="left" width="12%">&#160;</td>
          <td align="left" width="2%">&#160;</td>
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        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Net income</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            1,200
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            2,023
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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        <td class="text">&#xA0;<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ScheduleofcomponentsofassetsandliabilitiesfromjointventureinvestmentsTableTextBlock', window );">Schedule of the components of assets and liabilities attributable to the Company from the Joint Ventures in which it is invested [Table Text Block]</a></td>
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        <tr valign="top">
          <td align="left">&#160;</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
            <b>2013</b>
          </td>
          <td align="center" width="2%">&#160;</td>
          <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
            <b>2012</b>
          </td>
          <td align="left" width="2%">&#160;</td>
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          <td align="left">&#160;</td>
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          <td align="right" width="12%">&#160;</td>
          <td align="right" width="2%">&#160;</td>
          <td align="right" width="1%">&#160;</td>
          <td align="right" width="12%">&#160;</td>
          <td align="right" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Current assets</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            1,415
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            3,733
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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        <tr>
          <td align="left">&#160;</td>
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          <td align="right" width="12%">&#160;</td>
          <td align="right" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="left" width="12%">&#160;</td>
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        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Noncurrent assets</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            87
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            222
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        </tr>
        <tr>
          <td align="left">&#160;</td>
          <td align="right" width="1%">&#160;</td>
          <td align="right" width="12%">&#160;</td>
          <td align="right" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="left" width="12%">&#160;</td>
          <td align="left" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Current liabilities</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            122
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            337
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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        <tr>
          <td align="left">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="left" width="12%">&#160;</td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">&#160;</td>
          <td align="left" width="12%">&#160;</td>
          <td align="left" width="2%">&#160;</td>
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        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Noncurrent liabilities</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            &#160;
            &#8212;
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" width="12%">
            &#160;
            &#8212;
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          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsTextBlock', window );">Schedule of The Company's Other Investments [Table Text Block]</a></td>
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        <tr valign="top">
          <td align="left">&#160;</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
            <b>2013</b>
          </td>
          <td align="center" width="2%">&#160;</td>
          <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
            <b>2012</b>
          </td>
          <td align="left" width="2%">&#160;</td>
        </tr>
        <tr>
          <td align="left">&#160;</td>
          <td align="center" width="1%">&#160;</td>
          <td align="center" width="12%">&#160;</td>
          <td align="center" width="2%">&#160;</td>
          <td align="right" width="1%">&#160;</td>
          <td align="right" width="12%">&#160;</td>
          <td align="right" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Knight&#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            19
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            20
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">Polaroid</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            1,750
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          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            2,406
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          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr>
          <td align="left" bgcolor="#e6efff">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
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          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            1,769
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            2,426
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          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
    </table><span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ComponentsEquityMethodInvestmentsTableTextBlock', window );">Schedule of The Company's Investment in Polaroid [Table Text Block]</a></td>
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        <tr valign="top">
          <td align="center" nowrap="nowrap" width="19%">&#160;</td>
          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" width="18%">
            <b>Capital</b>
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          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" width="18%">
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          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" width="18%">
            <b>Capital</b>
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          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" width="18%">
            <b>Net</b>
          </td>
          <td align="left" width="1%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="19%">
            <b>Unit type</b>
          </td>
          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%">
            <b>invested</b>
          </td>
          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%">
            <b>earnings</b>
          </td>
          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="18%">
            <b>returned</b>
          </td>
          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
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          <td align="right" bgcolor="#e6efff" valign="bottom" width="18%">
            2,492
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            209
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          <td align="right" bgcolor="#e6efff" valign="bottom" width="18%">
            (1,300
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="18%">
            1,401
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          <td align="left" nowrap="nowrap" width="19%">Class D</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
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          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="18%">
            617
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          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="18%">
            50
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            (318
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          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
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            349
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
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            3,109
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            259
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            (1,618
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            1,750
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            2,447
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            137
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            (654
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            1,930
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            606
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            30
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            476
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            3,053
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            167
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            2,406
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      shares to each of its Co-CEOS, in exchange for intellectual property licensing agreements. On July 26, 2013, as also discussed in Note 11, the Co-CEOs returned the
      800,000
      shares in order to reacquire the licensing agreements. The shares were cancelled.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      During the second quarter of 2013, the Company issued
      21,500
      shares due to option exercises. During the first and third quarters of 2012, the Company issued
      17,778
      and
      10,000
      shares, respectively, due to option exercises.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      Each Class N preferred share has a voting entitlement equal to
      40
      common shares, votes with the common stock on an as-converted basis and is senior to all other preferred stock of the Company. Dividends, if any, will be paid on an as-converted basis equal to common stock dividends. The value of each Class N preferred share is $1,000.00, and each share is convertible to
      40
      common shares at the rate of $25.00
      per common share. During 2013,
      13
      shares of the Company&#8217;s Class N preferred stock were converted into
      520
      shares of the Company&#8217;s common stock. There were no conversions during 2012. At December 31, 2013 and 2012, of the
      10,000,000
      shares of preferred stock authorized,
      9,486,500
      remain undesignated and unissued.
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for capital units or capital shares including the value of capital units or capital shares, units authorized, units outstanding and other information necessary to a fair presentation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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