<SEC-DOCUMENT>0001062993-14-002920.txt : 20140514
<SEC-HEADER>0001062993-14-002920.hdr.sgml : 20140514
<ACCEPTANCE-DATETIME>20140514161439
ACCESSION NUMBER:		0001062993-14-002920
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		12
CONFORMED PERIOD OF REPORT:	20140331
FILED AS OF DATE:		20140514
DATE AS OF CHANGE:		20140514

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-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17973
		FILM NUMBER:		14841682

	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-Q
<SEQUENCE>1
<FILENAME>form10q.htm
<DESCRIPTION>FORM 10-Q
<TEXT>
<HTML>
<HEAD>
   <TITLE>Heritage Global Inc.: Form 10-Q - 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><BR></B><B><FONT
size=5>SECURITIES AND EXCHANGE COMMISSION </FONT><BR>WASHINGTON, D.C. 20549
</B></P>
<P align=center><B><FONT size=5>FORM 10-Q</FONT></B></P>
<P align=center>[X] <B>QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934 </B></P>
<P align=center><B>For the quarterly period ended March 31, 2014 </B></P>
<P align=center><B>OR</B></P>
<P align=center>[_] <B>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934 </B></P>
<P align=center><B>For the transition period
from&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; to </B></P>
<P align=center><B>Commission file number: 0-17973</B></P>
<P align=center><B><FONT size=5>Heritage Global Inc. <BR></FONT></B>(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><B>FLORIDA </B></TD>
    <TD align=center width="50%"><B>59-2291344 </B></TD></TR>
  <TR vAlign=top>
    <TD align=center>(State or Other Jurisdiction of </TD>
    <TD align=left width="50%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=center>Incorporation or Organization) </TD>
    <TD align=center width="50%">(I.R.S. Employer Identification No.)
  </TD></TR></TABLE>
<P align=center><B>700 &#150; 1 Toronto St., Toronto, ON M5C 2V6 <BR></B>(Address of
Principal Executive Offices)</P>
<P align=center><B>(416) 866-3000 <BR></B>(Registrant&#146;s Telephone Number) </P>
<P align=center><b>N/A</b><br>
(Registrant&#146;s Former
Name)</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 and
Exchange Act of 1934 during the preceding 12 months (or for such shorter time
period that the registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days.&nbsp;&nbsp;&nbsp; Yes
[X]&nbsp;&nbsp;&nbsp; No [_] </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).&nbsp;&nbsp;&nbsp; Yes
[X]&nbsp;&nbsp; &nbsp;No [_] </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 Exchange Act Rule 12b-2). </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>Large Accelerated Filer [_] </TD>
    <TD align=left width="50%">Accelerated Filer [_] </TD></TR>
  <TR vAlign=top>
    <TD align=left>Non-Accelerated Filer [_] </TD>
    <TD align=left width="50%">Smaller reporting company [X]
</TD></TR></TABLE>
<P align=justify>Indicate by check mark whether the registrant is a shell
company (as defined in Rule 12b-2 of the Exchange Act).&nbsp;&nbsp;&nbsp; Yes
[_]&nbsp;&nbsp;&nbsp; No [X] </P>
<P align=justify>As of May 7, 2014, there were 28,167,408 shares of common
stock, $0.01 par value, outstanding.</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_2></A>
<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 noWrap align=left bgColor=#eeeeee ><B><U>Part I.</U></B>
    </TD>
    <TD align=left width="84%" bgColor=#eeeeee><B><U>Financial
      Information</U></B> </TD>
    <TD align=right width="5%" bgColor=#eeeeee >&nbsp; </TD></TR>
  <TR>
    <TD noWrap align=left >&nbsp;</TD>
    <TD align=left width="84%" >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#eeeeee >Item 1. </TD>
    <TD align=left width="84%" bgColor=#eeeeee>
      <P align=justify>Financial Statements </P></TD>
    <TD align=right width="5%" bgColor=#eeeeee >&nbsp; </TD></TR>
  <TR>
    <TD noWrap align=left >&nbsp;</TD>
    <TD align=left width="84%" >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#eeeeee ></TD>
    <TD align=left width="84%" bgColor=#eeeeee>
      <P align=justify>Unaudited Condensed Consolidated Balance Sheets as of
      March 31, 2014 and December 31, 2013 </P></TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#eeeeee >3
    </TD></TR>
  <TR>
    <TD noWrap align=left >&nbsp;</TD>
    <TD align=left width="84%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center bgColor=#eeeeee ></TD>
    <TD align=center width="84%"  bgColor=#eeeeee>
      <P align=justify>Unaudited Condensed Consolidated Statements of Operations
      and Comprehensive Loss for the three months ended March 31, 2014 and
      2013 </P></TD>
    <TD vAlign=bottom align=right width="5%"  bgColor=#eeeeee
    >4 </TD></TR>
  <TR>
    <TD noWrap align=center >&nbsp;</TD>
    <TD align=center width="84%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center bgColor=#eeeeee ></TD>
    <TD align=center width="84%"  bgColor=#eeeeee>
      <P align=justify>Unaudited Condensed Consolidated Statement of Changes in
      Stockholders&#146; Equity for the period ended March 31, 2014 </P></TD>
    <TD vAlign=bottom align=right width="5%"  bgColor=#eeeeee
    >5 </TD></TR>
  <TR>
    <TD noWrap align=center >&nbsp;</TD>
    <TD align=center width="84%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#eeeeee ></TD>
    <TD align=left width="84%" bgColor=#eeeeee>
      <P align=justify>Unaudited Condensed Consolidated Statements of Cash Flows
      for the three months ended March 31, 2014 and 2013 </P></TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#eeeeee >6
    </TD></TR>
  <TR>
    <TD noWrap align=left >&nbsp;</TD>
    <TD align=left width="84%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#eeeeee >&nbsp; </TD>
    <TD align=left width="84%" bgColor=#eeeeee>
      <P align=justify>Notes to Unaudited Condensed Consolidated Financial
      Statements </P></TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#eeeeee >7
    </TD></TR>
  <TR>
    <TD noWrap align=left >&nbsp;</TD>
    <TD align=left width="84%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#eeeeee >Item 2. </TD>
    <TD align=left width="84%" bgColor=#eeeeee>
      <P align=justify>Management&#146;s Discussion and Analysis of Financial
      Condition and Results of Operations </P></TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#eeeeee >21
    </TD></TR>
  <TR>
    <TD noWrap align=left >&nbsp;</TD>
    <TD align=left width="84%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#eeeeee >Item 3. </TD>
    <TD align=left width="84%" bgColor=#eeeeee>
      <P align=justify>Quantitative and Qualitative Disclosures About Market
      Risk </P></TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#eeeeee >29
    </TD></TR>
  <TR>
    <TD noWrap align=left >&nbsp;</TD>
    <TD align=left width="84%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#eeeeee >Item 4. </TD>
    <TD align=left width="84%" bgColor=#eeeeee>
      <P align=justify>Controls and Procedures </P></TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#eeeeee >29
    </TD></TR>
  <TR>
    <TD noWrap align=left >&nbsp;</TD>
    <TD align=left width="84%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#eeeeee ><B><U>Part II.</U></B>
    </TD>
    <TD align=left width="84%" bgColor=#eeeeee>
      <P align=justify><B><U>Other Information</U></B> </P></TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#eeeeee
      >&nbsp; </TD></TR>
  <TR>
    <TD noWrap align=left >&nbsp;</TD>
    <TD align=left width="84%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#eeeeee >Item 1. </TD>
    <TD align=left width="84%" bgColor=#eeeeee>
      <P align=justify>Legal Proceedings </P></TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#eeeeee >30
    </TD></TR>
  <TR>
    <TD noWrap align=left >&nbsp;</TD>
    <TD align=left width="84%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#eeeeee >Item 1A. </TD>
    <TD align=left width="84%" bgColor=#eeeeee>
      <P align=justify>Risk Factors </P></TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#eeeeee >30
    </TD></TR>
  <TR>
    <TD noWrap align=left >&nbsp;</TD>
    <TD align=left width="84%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#eeeeee >Item 2. </TD>
    <TD align=left width="84%" bgColor=#eeeeee>
      <P align=justify>Unregistered Sales of Equity Securities and Use of
      Proceeds </P></TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#eeeeee >30
    </TD></TR>
  <TR>
    <TD noWrap align=left >&nbsp;</TD>
    <TD align=left width="84%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#eeeeee >Item 3. </TD>
    <TD align=left width="84%" bgColor=#eeeeee>
      <P align=justify>Defaults Upon Senior Securities </P></TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#eeeeee >30
    </TD></TR>
  <TR>
    <TD noWrap align=left >&nbsp;</TD>
    <TD align=left width="84%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#eeeeee >Item 4. </TD>
    <TD align=left width="84%" bgColor=#eeeeee>
      <P align=justify>Mine Safety Disclosures </P></TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#eeeeee >30
    </TD></TR>
  <TR>
    <TD noWrap align=left >&nbsp;</TD>
    <TD align=left width="84%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#eeeeee >Item 5. </TD>
    <TD align=left width="84%" bgColor=#eeeeee>
      <P align=justify>Other Information </P></TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#eeeeee >30
    </TD></TR>
  <TR>
    <TD noWrap align=left >&nbsp;</TD>
    <TD align=left width="84%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left bgColor=#eeeeee >Item 6. </TD>
    <TD align=left width="84%" bgColor=#eeeeee>
      <P align=justify>Exhibits </P></TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#eeeeee >31
    </TD></TR></TABLE>
<P align=center>2</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_3></A>
<P align=justify><B>PART I &#150; FINANCIAL INFORMATION </B></P>
<P align=justify><B>Item 1 &#150; Financial Statements.</B></P>
<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>CONDENSED CONSOLIDATED BALANCE SHEETS</B> </TD></TR>
  <TR vAlign=top>
    <TD align=center><B>(In thousands of U.S. dollars, except share and per
      share amounts)</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(unaudited)</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>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>March 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>
    <p style="text-indent: -15pt; margin-left: 15pt">&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>2014</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>2013</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -15pt; margin-left: 15pt">&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>
    <p style="text-indent: -15pt; margin-left: 15pt">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: -15pt; margin-left: 15pt">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: -15pt; margin-left: 15pt">&nbsp; &nbsp;Cash and cash equivalents </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;2,802 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;3,213 </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;Amounts receivable (net of allowance for
      doubtful accounts of $0; 2013 - $0) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">868</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%">1,670 </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; Deposits </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>17 </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>17 </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; Inventory &#150; equipment </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">441</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%">578 </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; Other current assets </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>448 </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>479 </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; Income taxes recoverable </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">22 </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: -15pt; margin-left: 15pt">&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>&#151; </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>1,366 </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 current assets </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">4,598 </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%">7,324 </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">Non-current assets: </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;Inventory &#150; real estate </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">6,328 </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%">6,078 </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; Asset liquidation investments
    </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,011 </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>1,380 </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; Investments </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1,747 </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%">1,769 </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; Property, plant and equipment,
      net </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>34 </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>32 </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; Intangible assets, net </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">4,697 </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%">4,810 </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; Goodwill </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>5,301 </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>5,301 </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; 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%">&#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%">23,301 </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 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;23,716 </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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;49,995 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">LIABILITIES AND EQUITY </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Current liabilities: </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp; Accounts payable and accrued
      liabilities </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;5,368 </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;6,510 </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; Debt payable to third parties </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1,248 </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%">1,438 </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; Debt payable to a related
      party </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>3,057 </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>2,550 </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 current liabilities
</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%">9,673 </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%">10,498 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&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: -15pt; margin-left: 15pt">Commitments and contingencies </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>
    <TD bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&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: -15pt; margin-left: 15pt">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: -15pt; margin-left: 15pt">&nbsp;&nbsp; Preferred stock, $10.00 par
      value, authorized 10,000,000 shares; issued and outstanding 575 Class N
      shares at March 31, 2014 and 579 Class N shares at December 31, 2013,
      liquidation preference of $575 at March 31, 2014 and $579 at December 31,
      2013 </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>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="12%" bgColor=#e6efff>6 </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; Common stock, $0.01 par value, authorized
      300,000,000 shares; issued and outstanding 28,167,408 shares at March 31,
      2014 and 28,167,248 shares at December 31, 2013 </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">282 </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%">282 </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; Additional paid-in capital </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>283,330 </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>283,207 </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; Accumulated deficit </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(269,525</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%">(243,954</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; Accumulated other
      comprehensive loss </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>(50</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>(44</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;&nbsp;&nbsp; Total equity </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%">14,043 </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%">39,497 </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;&nbsp;Total
      liabilities and equity </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;23,716 </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;49,995 </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 condensed
consolidated financial statements. </P>
<P align=center>3</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_4></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>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS</B>
  </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>AND COMPREHENSIVE INCOME</B> <b>(LOSS)</b></TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(unaudited)</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>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="27%" colSpan=4><B>Three Months Ended</B>
</TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="27%" colSpan=4><B>March 31,</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>(In thousands of US dollars, except per share
      amounts)</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="12%"><B>2014</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>2013</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -15pt; margin-left: 15pt">&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: -15pt; margin-left: 15pt">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: -15pt; margin-left: 15pt">&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;&nbsp;&nbsp; Asset sales
    </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>975</TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;446 </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; 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%">1,010</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%">946 </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 asset
      liquidation revenue </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,985</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>1,392 </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;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%">&#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%">200 </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;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>1,985</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>1,592 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -15pt; margin-left: 15pt">&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">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: -15pt; margin-left: 15pt">&nbsp; &nbsp;Asset liquidation </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">404</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%">356 </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;Inventory maintenance </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>61 </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>74 </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;Patent licensing and maintenance </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%">150 </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; 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>2,138 </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>2,598 </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;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%">118 </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%">121 </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
      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>2,732</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>3,299 </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; </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(747</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%">(1,707</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">Earnings (loss) of equity accounted asset
      liquidation investments (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>(30</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>802 </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">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%">(777</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%">(905</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">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: -15pt; margin-left: 15pt">&nbsp; &nbsp;Interest expense &#150; third party </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(71</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%">(95</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;Interest expense &#150; related
      party </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>(67</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>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total other income
      (expenses) </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%">(138</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%">(95</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">Loss before the undernoted </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(915</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>(1,000</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">Income tax expense (recovery) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">24,667 </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%">(353</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">Earnings  of other equity accounted
      investments (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>11 </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: -15pt; margin-left: 15pt">Net loss </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(25,571</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%">(647</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">Other comprehensive loss: </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;Currency translation adjustment (net of tax of
      $0) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(6</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(7</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom align=right width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Comprehensive loss </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">(25,577</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;(654</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR>
    <TD bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Weighted average common shares outstanding &#150; basic and
      diluted (in thousands) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">28,167 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">28,945 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Net loss per share &#150; basic and diluted </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;(0.91</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;(0.02</TD>
    <TD vAlign=bottom align=left width="2%" >)
</TD></TR></TABLE>
<P align=center>The accompanying notes are an integral part of these condensed
consolidated financial statements. </P>
<P align=center>4</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_5></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>CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN
      STOCKHOLDERS&#146; EQUITY</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>For the period ended March 31, 2014</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(in thousands of US dollars, except share amounts)</B>
    </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(unaudited)</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>
    <p style="text-indent: -10pt; margin-left: 10pt"><B>`</B> </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD noWrap align=center width="6%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="6%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="6%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="6%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="6%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="6%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="6%"><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="6%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD noWrap align=center width="6%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="6%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="6%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="6%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="6%"><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="6%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="6%"><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="6%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&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="15%"
    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="15%"
    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="6%"><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="6%"><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="6%"><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="6%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&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="6%"><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="6%"><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="6%"><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="6%"><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="6%"><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="6%"><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="6%"><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="6%"><B>Total</B> </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt"><B>Balance at December 31, 2012</B> </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>592 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>&nbsp;6 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>28,945,228 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" 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>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>&nbsp;283,281 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" 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>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>&nbsp;(7</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" 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: -10pt; margin-left: 10pt">Cancellation of shares </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%">&#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="6%">&#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="6%">(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="6%">(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="6%">(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="6%">&#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="6%">&#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="6%">(624</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">Exercise of options </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" 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="6%" 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="6%" 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="6%" 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="6%" 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="6%" 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="6%" 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="6%" 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: -10pt; margin-left: 10pt">Conversion of Series N preferred shares </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%">(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="6%">&#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="6%">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="6%">&#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="6%">&#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="6%">&#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="6%">&#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="6%">&#151; </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">Compensation cost related to stock options
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" 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="6%" 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="6%" 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="6%" 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="6%" 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="6%" 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="6%" 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="6%" 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: -10pt; margin-left: 10pt">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="6%">&#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="6%">&#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="6%">&#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="6%">&#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="6%">&#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="6%">(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="6%">(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="6%">(6,433</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"><B>Balance at December 31, 2013</B> </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>579 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>6 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>28,167,248 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>282 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>283,207 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>&nbsp;(243,954</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>&nbsp;(44</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>39,497 </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">Conversion of Series N preferred shares </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%">(4</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%">&#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="6%">160 </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="6%">&#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="6%">&#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="6%">&#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="6%">&#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="6%">&#151; </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">Compensation cost related to stock options
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" 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="6%" 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="6%" 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="6%" 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="6%" bgColor=#e6efff>123 </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="6%" 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="6%" 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="6%" bgColor=#e6efff>123 </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">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="6%">&#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="6%">&#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="6%">&#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="6%">&#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="6%">&#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="6%">(25,571</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="6%">(6</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="6%">(25,577</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"><B>Balance at March 31, 2014</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="6%" bgColor=#e6efff>575 </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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>&nbsp;6 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>28,167,408 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" 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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>&nbsp;283,330 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>&nbsp;(269,525</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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>&nbsp;(50</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>&nbsp;14,043 </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 condensed
consolidated financial statements. </P>
<P align=center>5</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_6></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>CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS</B>
  </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(unaudited)</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>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="27%" colSpan=4><B>Three months ended</B>
</TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>(In thousands of US dollars)</B> </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="27%" colSpan=4><B>March 31,</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&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>2014</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>2013</B> </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"><B>Cash flows provided by (used in)
      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: -15pt; margin-left: 15pt">&nbsp;&nbsp; Net loss </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;(25,571</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;(647</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; Adjustments to reconcile net
      loss to net cash provided by 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 added to principal of
      third party debt </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">10 </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%">32 </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; Accrued interest added
      to principal of related party debt </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>67</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: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; Stock-based compensation expense </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">123 </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%">160 </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; Earnings of 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>(11</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; &nbsp;Depreciation and amortization </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">118 </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%">121 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&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: -15pt; margin-left: 15pt">&nbsp;&nbsp; Changes in operating assets and liabilities:
    </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; Decrease (increase) in
      amounts receivable </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>802</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>(247</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 deposits </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%">1,147 </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 inventory
    </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(113</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>310 </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 in asset liquidation
      investments </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">369 </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%">717 </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 in other
      current assets </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>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>29 </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; Increase in income taxes recoverable
    </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(21</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%">(49</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;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>24,667 </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>(326</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 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%">(1,148</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%">(1,073</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) operating 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>(676</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>174 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -15pt; margin-left: 15pt">&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"><B>Cash flows provided by investing
      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; Investment in other equity accounted
      investments </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%" >) </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></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &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>44 </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>753 </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;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%">(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="12%">(5</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
      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>26 </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>692 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -15pt; margin-left: 15pt">&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"><B>Cash flows provided by (used in)
      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%">&#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%">664 </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>(200</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>(5,319</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 of advances from a related
      party </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">439 </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%">2,070 </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;Repayment of debt
      payable to related parties </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>
    <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>(1,365</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)
      financing 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%">239 </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%">(3,950</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">Decrease in cash </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(411</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>(3,084</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">Cash and cash equivalents at beginning of period </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%">3,213 </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%">4,314 </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">Cash and cash equivalents at end of period
    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;2,802 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;1,230 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -15pt; margin-left: 15pt">&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>
    <TD bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&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: -15pt; margin-left: 15pt"><B>Supplemental cash flow information:</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; Taxes paid </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;28 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;22 </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; Interest paid </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>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">121 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE>
<P align=center>The accompanying notes are an integral part of these condensed
consolidated financial statements.</P>
<P align=center>6</P>
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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=bottom>
    <TD align=center><B>HERITAGE GLOBAL INC.</B> </TD></TR>
  <TR vAlign=top>
    <TD align=center><B>NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL
      STATEMENTS</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>March 31, 2014</B> </TD></TR>
  <TR vAlign=top>
    <TD align=center><B>(in thousands, except share and per share amounts and
      where specifically indicated)</B> </TD></TR></TABLE>
<P align=justify><B>Note 1 &#150;Basis of Presentation</B></P>
<P align=justify style="text-indent: 5%">These unaudited condensed consolidated interim financial
statements include the accounts of Heritage Global Inc. together with its
subsidiaries, including Heritage Global Partners, Inc. (&#147;HGP&#148;), Heritage Global
LLC (&#147;HG LLC&#148;), Equity Partners HG LLC (&#147;Equity Partners&#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 financial
statements. Our unaudited condensed consolidated interim 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%">We have prepared the condensed consolidated interim financial
statements included herein pursuant to the rules and regulations of the United
States Securities and Exchange Commission (the &#147;SEC&#148;). In management&#146;s opinion,
these financial statements reflect all adjustments that are necessary to present
fairly the results for interim periods. Certain information and footnote
disclosures normally included in financial statements prepared in accordance
with GAAP have been condensed or omitted pursuant to such rules and regulations;
however, we believe that the disclosures are appropriate. These unaudited
condensed consolidated interim financial statements should be read in
conjunction with the audited consolidated financial statements and the notes thereto
included in the Company&#146;s annual report on Form 10-K for the year ended December
31, 2013, filed with the SEC on March 31, 2014.</P>
<P align=justify style="text-indent: 5%">The results of operations for the three month period ended
March 31, 2014 are not necessarily indicative of those operating results to be
expected for any subsequent interim period or for the entire year ending
December 31, 2014.</P>
<P align=justify><B>Note 2 &#150; Summary of Significant Accounting Policies</B> </P>
<P align=justify><B>Use of estimates</B></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, 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="text-indent: 5%">The critical accounting policies used in the preparation of our
audited consolidated financial statements are discussed in our Annual Report on
Form 10-K for the year ended December 31, 2013. There have been no changes to
these policies in the first three months of 2014. </P>
<P align=center>7</P>
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<P align=justify><B>Recently Adopted Accounting Pronouncements </B></P>
<P align=justify style="text-indent: 5%">In March 2013, the FASB issued Accounting Standards Update
2013-05, <I>Parent&#146;s Accounting for the Cumulative Translation Adjustment Upon
Derecognition of Certain Subsidiaries or Groups of Assets Within a Foreign
Entity or of an Investment in a Foreign Entity</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 therefore adopted ASU 2013-05 in the first quarter of 2014. The adoption
had no impact on its consolidated financial statements, since there were no
derecognitions or sales of the Company&#146;s European subsidiaries during the first
quarter of 2014.</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, with
early adoption permitted. The Company therefore adopted ASU 2013-11 in the first
quarter of 2014. The adoption had no impact on its consolidated financial
statements. </P>
<P align=justify><B>Future Accounting Pronouncements </B></P>
<P align=justify style="text-indent: 5%">In March 2014 the Emerging Issues Task Force (&#147;EITF&#148;) reached a
final consensus on, and the FASB ratified, <I>Issue 13-D: Accounting for
Share-Based Payments When the Terms of an Award Provide That a Performance
Target Could Be Achieved after the Requisite Service Period</I> (&#147;Issue 13-D&#148;).
The EITF concluded that entities should treat performance targets that can be
met after the requisite service period as performance conditions that affect
vesting. Therefore, an entity would not record compensation expense related to
an award for which transfer to the employee is contingent on achieving a
performance target until it becomes probable that the performance target will be
met. No new disclosures will be required. Issue 13-D will be effective for all
entities for interim and annual reporting periods beginning after December 15,
2015, with early adoption permitted. At this time the Company has not granted
any share-based payment awards that include performance targets, but will be
required to adopt Issue 13-D should it issue any such awards when Issue 13-D
becomes effective. </P>
<P align=justify style="text-indent: 5%">In April 2014, the FASB issued Accounting Standards Update
2014-08, <I>Reporting Discontinued Operations and Disclosures of Disposals of
Components of an Entity</I> (&#147;ASU 2014-08&#148;). ASU 2014-08 requires discontinued
operations treatment for disposals of a component or group of components that
represents a strategic shift that has or will have a major impact on an entity&#146;s
operations or financial results. It also expands the scope of ASC 205-20 to
disposals of equity method investments and acquired businesses held for sale.
With respect to disclosures, ASU 2014-08 both 1) expands disclosure requirements
for transactions that meet the definition of a discontinued operation, and 2)
requires entities to disclose information about individually significant
components that are disposed of or held for sale and do not qualify as
discontinued operations. ASU 2014-08 also requires specific presentation of
various items on the face of the financial statements. ASU 2014-08 is effective
for interim and annual periods beginning on or after December 15, 2014, with
early adoption permitted. The Company has not yet assessed the potential impact
of ASU 2014-08 on its consolidated financial statements. </P>
<P align=center>8</P>
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<P align=justify><B>Note 3 &#150; Stock-based Compensation</B></P>
<P align=justify style="text-indent: 5%">At March 31, 2014 the Company maintained six stock-based
compensation plans, which are described more fully in Note 14 to the audited
consolidated financial statements for the year ended December 31, 2013,
contained in the Company&#146;s most recently filed Annual Report on Form 10-K.</P>
<P align=justify style="text-indent: 5%">During the first three months of 2014 the Company issued 50,000
options to the Company&#146;s independent directors as part of their annual
compensation. During the first three months of 2013, the Company issued 150,000
options to an officer of the Company in accordance with his employment
agreement. No options were exercised, were forfeited or expired during the first
three months of either 2014 or 2013. </P>
<P align=justify style="text-indent: 5%">The following summarizes the changes in common stock options
for the three months ended March 31, 2014 and 2013: </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>
    <p style="text-indent: -10pt; margin-left: 10pt">&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>
    <p style="text-indent: -10pt; margin-left: 10pt">&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>
    <p style="text-indent: -10pt; margin-left: 10pt">&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>Exercise</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&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>Price</B> </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">Outstanding at December 31, 2013 </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>2,130,000 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;1.75 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">Granted </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">50,000 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;0.69 </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">Exercised </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>N/A </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">Forfeited </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%">N/A </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">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>&#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>N/A </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">Outstanding at March 31, 2014 </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%">2,180,000 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;1.73 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">Options exercisable at March 31, 2014 </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1,190,000 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;1.70 </TD>
    <TD vAlign=bottom align=left width="2%"
>&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>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=center width="12%">&nbsp; </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="12%"><B>Weighted</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=center width="12%">&nbsp; </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="12%"><B>Average</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=center width="12%">&nbsp; </TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="12%"><B>Exercise</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&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>Options</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>Price</B> </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">Outstanding 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>3,898,198 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;1.75 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">Granted </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">150,000 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;1.00 </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">Exercised </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>N/A </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">Forfeited </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%">N/A </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">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>&#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>N/A </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">Outstanding at March 31, 2013 </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%">4,048,000 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;1.72 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">Options exercisable at March 31, 2013 </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1,888,198 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;1.53 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify><B>Note 4 &#150; Earnings 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=center>9</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_10></A>
<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 three months ended March 31, 2014 and 2013, respectively,
all of the Company&#146;s outstanding options were excluded due to the Company&#146;s net
loss in both periods.</P>
<P align=justify><B>Note 5 &#150; Composition of Certain Financial Statement Items
</B></P>
<P align=justify style="text-indent: 5%"><B>Amounts receivable</B></P>
<P align=justify style="text-indent: 5%">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 first three months of 2014, 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 first three
months of either 2014 or 2013. </P>
<P align=justify style="text-indent: 5%"><B>Intangible assets </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%">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, as shown below. The Customer/Broker Network intangible asset
is being amortized over 12 years, and the Trade Name intangible asset is being
amortized over 14 years. No impairment resulted from the completion of the
impairment tests at December 31, 2013, and there have been no events or
circumstances in 2014 that would make it more likely than not that the carrying
amount of the intangible assets may not be recoverable. </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="90%" border=0>

  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>March 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>
    <p style="text-indent: -10pt; margin-left: 10pt">&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>2014</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>2013</B> </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">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>
    <p style="text-indent: -10pt; margin-left: 10pt">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%">(726</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%">(639</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; </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>3,454 </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>3,541 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&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: -10pt; margin-left: 10pt">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>
    <p style="text-indent: -10pt; margin-left: 10pt">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%">(217</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%">(191</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; </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>1,243 </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>1,269 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&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: -10pt; margin-left: 10pt">Total net intangible assets </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;4,697 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;4,810 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent: 5%"><B>Goodwill </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 2014 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. 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 2014 that
make it more likely than not that the carrying amount of this goodwill may be
impaired. </P>
<P align=center>10</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_11></A>
<P align=justify style="text-indent: 5%"><B>Accounts payable and accrued liabilities </B></P>
<P align=justify style="text-indent: 5%">Accounts payable and accrued liabilities consisted of the
following at March 31, 2014 and December 31, 2013: </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>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>March 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>
    <p style="text-indent: -10pt; margin-left: 10pt">&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>2014</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>2013</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&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: -10pt; margin-left: 10pt">Due to auction clients </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;2,139 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;3,586 </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">Due to Joint Venture partners </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">615 </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%">639 </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">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>1,293 </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>966 </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">Customer deposits </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">5 </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">Remuneration and benefits </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>485 </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>579 </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">Asset liquidation expenses </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">60 </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%">76 </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">Auction expenses </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>304 </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>135 </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">Regulatory and legal fees </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">57 </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%">45 </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">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>182 </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>153 </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">Patent licensing and maintenance </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">4 </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%">25 </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">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>224 </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>256 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&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: -10pt; margin-left: 10pt">Total accounts payable and accrued
      liabilities </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;5,368 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;6,510 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify><B>Note 6 &#150; Asset Liquidation Investments and Other
Investments</B></P>
<P align=justify style="text-indent: 5%"><B>Summarized financial information &#150; Equity accounted asset
liquidation investments </B></P>
<P align=justify style="text-indent: 5%">The table below details the summarized results of operations
attributable to HGI from the Joint Ventures in which it was invested: </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>Three months</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="27%" colSpan=4><B>ended</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="27%"
    colSpan=4><B>March 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>2014</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>2013</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=center width="1%" >&nbsp;</TD>
    <TD align=center width="12%" >&nbsp;</TD>
    <TD align=center width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Gross revenues </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;10 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;2,113 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left >&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>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Gross profit (loss) </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;(30</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;773 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left >&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>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Income (loss) from continuing operations
</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;(30</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;802 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD align=left >&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>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net income (loss) </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;(30</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;802 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=center>11</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_12></A>
<P align=justify style="text-indent: 5%"><B>Other investments </B></P>
<P align=justify style="text-indent: 5%">The Company&#146;s other investments as of March 31, 2014 and
December 31, 2013 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 align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>March 31</B><B>, </B></TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%" ><STRONG>December
      31,</STRONG> </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>2014</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>2013</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>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;20 $ </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>19 </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%">1,727 </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%">1,750 </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=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;1,747 $ </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%">1,769 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent: 5%">The Company accounts for its investments under the equity
method.<B> </B></P>
<P align=justify style="text-indent: 5%"><B>Knight&#146;s Bridge Capital Partners Internet Fund No. 1 GP LLC
(&#147;Knight&#146;s Bridge GP&#148;) </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's former majority shareholder (together with its
subsidiaries, &#147;Counsel&#148;).
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 March 31, 2014 the Company&#146;s net investment was $20. Based
on the Company&#146;s analysis of Knight&#146;s Bridge GP&#146;s financial statements and
projections as at March 31, 2014, 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="text-indent: 5%"><B>Polaroid </B></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 (&#147;Polaroid&#148;), 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;) to
pool their individual investments in Polaroid. The pooled investments totaled
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 KPL&#146;s General Partner. The Management
LP is a wholly-owned subsidiary of  Counsel. </P>
<P align=justify style="text-indent: 5%">The Company&#146;s investment in KPL has two components: </P>
<ul>
  <li>
<P align=justify style="margin-left: 3%">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. </P>
  </li>
</ul>
<P align=center>12</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_13></A>
<ul>
  <li>
<P align=justify style="margin-left: 3%">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. </P>
  </li>
</ul>
<P align=justify style="text-indent: 5%">The components of the Company&#146;s investment in Polaroid at March
31, 2014 and December 31, 2013 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=bottom>
    <TD noWrap align=center colSpan=13>&nbsp;<U><B>As at March 31,
      2014</B>&nbsp; </U></TD>
    <TD align=center width="1%" >&nbsp;</TD></TR>
  <TR>
    <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="16%">&nbsp; </TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="16%">&nbsp; </TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="16%">&nbsp; </TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="16%">&nbsp; </TD>
    <TD width="1%" >&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="16%"><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="16%"><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="16%"><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="16%"><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><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="16%"><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="16%"><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="16%"><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="16%"><B>investment</B> </TD>
    <TD align=left width="1%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Class A </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="16%" bgColor=#e6efff>&nbsp;2,492 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="16%" bgColor=#e6efff>&nbsp;219 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="16%" bgColor=#e6efff>&nbsp;(1,335</TD>
    <TD align=left width="1%"  bgColor=#e6efff>) </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="16%" bgColor=#e6efff>&nbsp;1,376 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>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="16%">628
    </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="16%">50
</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="16%">(327</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="16%">351
    </TD>
    <TD align=left width="1%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Total </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="16%"
    bgColor=#e6efff>&nbsp;3,120 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="16%"
    bgColor=#e6efff>&nbsp;269 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="16%"
    bgColor=#e6efff>&nbsp;(1,662</TD>
    <TD align=left width="1%"  bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="16%"
    bgColor=#e6efff>&nbsp;1,727 </TD>
    <TD align=left width="1%"
  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=bottom>
    <TD align=center colSpan=13>&nbsp;<B><U>As at December 31,
      2013</U></B>&nbsp; </TD>
    <TD align=center width="1%" >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="16%">&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="16%">&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="16%">&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="16%">&nbsp; </TD>
    <TD width="1%" >&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="16%"><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="16%"><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="16%"><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="16%"><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><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="16%"><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="16%"><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="16%"><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="16%"><B>investment</B> </TD>
    <TD align=left width="1%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Class A </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="16%" bgColor=#e6efff>&nbsp;2,492 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="16%" bgColor=#e6efff>&nbsp;209 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="16%" bgColor=#e6efff>&nbsp;(1,300</TD>
    <TD align=left width="1%"  bgColor=#e6efff>) </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="16%" bgColor=#e6efff>&nbsp;1,401 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>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="16%">617
    </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="16%">50
</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="16%">(318</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="16%">349
    </TD>
    <TD align=left width="1%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Total </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="16%"
    bgColor=#e6efff>&nbsp;3,109 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="16%"
    bgColor=#e6efff>&nbsp;259 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="16%"
    bgColor=#e6efff>&nbsp;(1,618</TD>
    <TD align=left width="1%"  bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="16%"
    bgColor=#e6efff>&nbsp;1,750 </TD>
    <TD align=left width="1%"
  bgColor=#e6efff>&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>March 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>2014</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>2013</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 vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;1,248 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;1,438 </TD>
    <TD vAlign=bottom 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" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">3,057 </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%">2,550 </TD>
    <TD vAlign=bottom 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" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;4,305 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;3,988 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent: 5%">At March 31, 2014 and December 31, 2013, all of the Company&#146;s
outstanding debt was current.</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 &#147;Loan
Agreement&#148;) dated as of June 2, 2009 and most recently amended as of September
27, 2012 (the &#147;Amendment Date&#148;). 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 the WSJ 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&#146;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 March 31, 2014, $405 of such assets served as collateral for the
loan (December 31, 2013 - $606). A monthly fee is payable with respect to unused
borrowing (&#147;Unused Line Fee&#148;). 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, a
facility fee (&#147;Facility Fee&#148;) of $75 was payable to the lender. Subsequent
payments of a $50 Facility Fee and a $25 Agency Fee are 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 March 31, 2014 the Company was in compliance
with all covenants of the Credit Facility. At December 31, 2013, the Company was
in breach of one of the covenants of the Credit Facility. The breach was waived
by the bank.</P>
<P align=center>13</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_14></A>
<P align=justify style="text-indent: 5%">The Counsel Loan outstanding at March 31, 2014 consisted of net
advances received by the Company from Counsel, including accrued interest
payable of $235. The advances were made under an existing loan facility that was
originally entered into during the fourth quarter of 2003, accrued interest at
10% per annum compounded quarterly from the date funds were advanced, and was
due on demand. Any outstanding balance under the Counsel Loan was secured by the
assets of the Company. </P>
<P align=justify style="text-indent: 5%">In the second quarter of 2014, following Counsel&#146;s distribution
of its ownership interest in HGI to Counsel shareholders as a dividend in kind,
this facility was replaced and the outstanding balance was transferred to the
new facility. Under the new facility, payment is due within thirty days
following the end of each quarter. Unpaid balances accrue interest at a rate per
annum equal to the lesser of the WSJ prime rate + 2.0%, or the maximum rate
allowable by law. Please see Note 10 for further discussion of transactions with
Counsel.</P>
<P align=justify><B>Note 8 &#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 9 &#150; Income Taxes </B></P>
<P align=justify style="text-indent: 5%">In the first quarter of 2014, as a result of incurring losses
in 2012, 2013 and the first quarter of 2014, the Company recorded a valuation
allowance against  all of its net deferred tax assets. The Company
has aggregate tax net operating loss carry forwards of approximately $74,422
($59,560 of unrestricted net operating tax losses and approximately $14,862 of
restricted net operating tax losses) and unused minimum tax credit carry
forwards of $547. Substantially all of the net operating loss carry forwards and
unused minimum tax credit carry forwards expire between 2024 and 2034. </P>
<P align=justify style="text-indent: 5%">The reported tax expense (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>
<P align=center>14</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_15></A><BR>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="90%" border=0>

  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>Three months ended</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>Three months ended</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&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>March 31, 2014</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>March 31, 2013</B> </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">Expected federal statutory tax expenses
      (benefit) </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;(354</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(340</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">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>
    <p style="text-indent: -15pt; margin-left: 15pt">&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>&#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>(28</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;Non-deductible expenses (permanent
      differences) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">8 </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%">11 </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">Change in temporary differences: </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; Change in valuation allowance attributable to
      continuing operations </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">24,977</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;Rate changes </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>36 </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: -15pt; margin-left: 15pt">&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%">&#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%">4 </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">Income tax expense (recovery) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;24,667 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(353</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR></TABLE></DIV>
<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.</P>
<P align=justify style="text-indent: 5%">The Company, until recently, had a history of incurring annual
tax losses, beginning in 1991. 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 2008, 2010 and 2011, respectively. The 2009 through 2011 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=center>15</P>
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noShade SIZE=5>
<!--$$/page=--><A name=page_16></A>
<P align=justify style="text-indent: 5%">The components of the deferred tax asset and liability as of
March 31, 2014 and December 31, 2013 are as follows: </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>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>March 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>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1" >&nbsp;</TD>
    <TD noWrap align=center width="12%" style="border-bottom-style: solid; border-bottom-width: 1"><B>2014</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" style="border-bottom-style: solid; border-bottom-width: 1" >&nbsp;</TD>
    <TD noWrap align=center width="12%" style="border-bottom-style: solid; border-bottom-width: 1"><B>2013</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -15pt; margin-left: 15pt">&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: -15pt; margin-left: 15pt">Deferred tax 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: -15pt; margin-left: 15pt">&nbsp;&nbsp; Net operating loss carry-forwards </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">25,303 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">29,816 </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;Minimum tax credit carry
      forwards </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>186 </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>186 </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;Intangible assets </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%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(24</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;Stock based compensation
    </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>727 </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>679 </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;Start-up costs </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(14</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%">(14</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;Depreciation and
      amortization </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>)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(3</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;Other </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">201 </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%">210</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;Writedown of inventory
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>452 </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>452 </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;Trade Name </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(1,360</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%">(1,395</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;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>(489</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>(500</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">Gross deferred tax assets </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">24,976 </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%">29,407 </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">Less: valuation allowance </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>(24,976</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>(4,740</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">Net deferred tax assets </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">24,667 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify><B>Note 10 &#150; Related Party Transactions </B></P>
<P align=justify><B>Related Party Debt with Counsel </B></P>
<P align=justify style="text-indent: 5%">At March 31, 2014 the Company had a balance of $3,057 owing to
Counsel under the Counsel Loan, of which $235 was accrued interest, as compared
to a balance owing of $2,550 at December 31, 2013. For further discussion of the terms
of the Counsel Loan, see Note 7.</P>
<P align=justify><B>Counsel Services Provided to the Company </B></P>
<P align=justify style="text-indent: 5%">Beginning in December 2004, HGI and Counsel entered into
successive annual management services agreements (collectively, the
&#147;Agreement&#148;). Under the terms of the Agreement, HGI agreed to pay Counsel for
ongoing services provided to HGI by Counsel personnel. These services included
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 were: 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 received compensation from HGI. Rather, Counsel
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 HGI for Counsel services relating to the ongoing
operations of HGI&#146;s asset liquidation business. The amounts due under the
Agreement were payable within 30 days following the respective year end, subject
to applicable restrictions. Any unpaid amounts bore interest at 10% per annum
commencing on the day after such year end.</P>
<P align=center>16</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_17></A>
<P align=justify style="text-indent: 5%">The 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="60%" 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>Three months 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>March 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>2014</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>2013</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Management fees </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>90 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>90 </TD>
    <TD vAlign=bottom 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" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">19 </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%">18 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>109 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>108 </TD>
    <TD vAlign=bottom 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&#146;s distribution of its majority interest in HGI to Counsel
shareholders. The payment was made on April 30, 2014 to shareholders of record
at April 1, 2014. This transaction completed Counsel&#146;s planned disposition of
its interest in HGI, as announced in the first quarter of 2013. </P>
<P align=justify style="text-indent: 5%">Following this disposition, the Company and Counsel entered
into a replacement management services agreement (the &#147;Services Agreement&#148;).
Under the terms of the Services Agreement, Counsel remains as external manager and
continues to provide the same services, at similar rates. 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 Agreement
until such time. Please see Note 7 for discussion of the interest and payment
terms relating to the Services Agreement. </P>
<P align=justify><B>Transactions with Other Related Parties </B></P>
<P align=justify style="text-indent: 5%">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. Additionally, beginning in 2009, the
Company 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 in the third quarter of 2013, as discussed below, these
lease agreements were terminated, without penalty, effective June 30, 2013.</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="60%" 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>Three months</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>ended March 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>2014</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>2013</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Foster City, CA </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;57 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;57 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>White Plains, NY </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%">33 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Los Angeles, 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>&#151; </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 </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%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;57 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;96 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE></DIV>
<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, 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=center>17</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_18></A>
<P align=justify><B>Note 11 &#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, Patent Licensing. In the second quarter
of 2009, the Company diversified into a second segment, Asset Liquidation.</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 Company&#146;s
segments as of and for the three months ended March 31, 2014 and 2013: </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: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="36%" colSpan=7><B>For the three months
      ended March 31, 2014</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD 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%">&nbsp; </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 width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%"><B>Asset</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%"><B>Patent</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 align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&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>Liquidation</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>Licensing</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>Total</B> </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">Revenues from external customers </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>1,985</TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;&#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="10%" bgColor=#e6efff>1,985</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">Loss from equity accounted asset liquidation
      investments </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(30</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">&#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="10%">(30</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">Other income </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" 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="10%" 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="10%" 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: -10pt; margin-left: 10pt">Interest expense </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">71 </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%">&#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="10%">71 </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">Depreciation and amortization </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>118 </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>&#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="10%" bgColor=#e6efff>118 </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">Segment loss</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(471</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(11</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(482</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">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="10%" bgColor=#e6efff>1,011 </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>&#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="10%" bgColor=#e6efff>1,011 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">Segment assets </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>19,212 </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 </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>19,240 </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 vAlign=top>
    <TD align=left>
    &nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="36%" colSpan=7>&nbsp;</TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>

  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="36%" colSpan=7><B>For the three months
      ended March 31, 2013</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD 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%">&nbsp; </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 width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%"><B>Asset</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%"><B>Patent</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 align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&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>Liquidation</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>Licensing</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>Total</B> </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">Revenues from external customers </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;1,392 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;200 </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;1,592 </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">Earnings from equity accounted asset liquidation
      investments </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">802 </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%">&#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="10%">802 </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">Other income </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" 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="10%" 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="10%" 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: -10pt; margin-left: 10pt">Interest expense </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">95 </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%">&#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="10%">95 </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">Depreciation and amortization </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>121 </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>&#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="10%" bgColor=#e6efff>121 </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">Segment income (loss) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(587</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">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="10%">(537</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">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="10%" bgColor=#e6efff>2,901 </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>&#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="10%" bgColor=#e6efff>2,901 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">Segment assets </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>20,297 </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>228 </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>20,525 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=center>18</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_19></A>
<P align=justify style="text-indent: 5%">The following table reconciles reportable segment information
to the unaudited condensed consolidated interim financial statements of the
Company: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="90%" border=0>

  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>Three months</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>Three months</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>ended</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>ended</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="12%"><B>March 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>March 31,</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&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>2014</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>2013</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&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: -10pt; margin-left: 10pt">Total interest expense for reportable
      segments </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;71 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;95 </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">Unallocated interest expense from related party debt </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%">67</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: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>138</TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;95 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&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: -10pt; margin-left: 10pt">Total depreciation and amortization for
      reportable segments </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;118 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;121 </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">Other unallocated depreciation from corporate 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%">&#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%">&#151; </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; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;118 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;121 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&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: -10pt; margin-left: 10pt">Total segment loss </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;(482</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;(537</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">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%">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%">&#151; </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">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>433</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>463</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">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%">24,667 </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%">(353</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">Net loss from continuing operations </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;(25,571</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;(647</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&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>
    <TD bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&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: -10pt; margin-left: 10pt">Segment assets </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;19,240 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;20,525 </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">Other assets not allocated to
      segments<SUP>(1)</SUP> </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>4,476 </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>34,602 </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">Total assets </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;23,716 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;55,127 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE></DIV><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="10%"  >&nbsp;</TD>
    <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 12 &#150; Commitments and Contingencies </B></P>
<P align=justify style="text-indent: 5%">At March 31, 2014, HGI has no commitments other than the Unused
Line Fee on its third party debt and leases on the HGP offices in California.
The leases expire on December 11, 2015 and July 31, 2016. 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="30%" border=0>

  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>2014 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="24%" bgColor=#e6efff >216 </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%"
    >654 </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 March 31, 2014 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=center>19</P>
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<P align=justify><B>Note 13 &#150; Subsequent Events </B></P>
<P align=justify style="text-indent: 5%">The Company has evaluated events subsequent to March 31, 2014
for disclosure. There have been no material subsequent events requiring
disclosure in this Report. </P>
<P align=center>20</P>
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<P align=justify><B>Item 2. Management&#146;s Discussion and Analysis of Financial
Condition and Results of Operations.</B></P>
<P align=justify>(All dollar amounts are presented in thousands of U.S. dollars,
unless otherwise indicated, except per share amounts) </P>
<P align=justify style="text-indent: 5%">The following discussion and analysis should be read in
conjunction with the information contained in the unaudited condensed
consolidated interim financial statements of the Company and the related notes
thereto for the three months ended March 31, 2014, appearing elsewhere herein,
and in conjunction with the Management&#146;s Discussion and Analysis of Financial
Condition and Results of Operations set forth in the Company&#146;s Annual Report on
Form 10-K for the year ended December 31, 2013, filed with the Securities and
Exchange Commission (&#147;SEC&#148;).</P>
<P align=justify><B><I>Forward Looking Information</I></B></P>
<P align=justify style="text-indent: 5%"><I>This Quarterly Report on Form 10-Q (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 in the Company&#146;s Annual
Report on Form 10-K, filed with the SEC, and 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>
<P align=justify><B>Overview, History and Recent Developments </B></P>
<P align=justify style="text-indent: 5%">Heritage Global Inc. (&#147;HGI&#148;, &#147;we&#148; or the &#147;Company&#148;) was
incorporated in the State of Florida in 1983 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. (&#147;HGP&#148;). </P>
<P align=justify style="text-indent: 5%">The organization chart below outlines the basic corporate
structure of the Company as of March 31, 2014. On March 20, 2014, the Company&#146;s
former majority shareholder, Counsel Corporation (together with its
subsidiaries, &#147;Counsel&#148;), declared a dividend of all of its shares of the
Company. This dividend was paid on April 30, 2014 to Counsel&#146;s common
shareholders of record on April 1, 2014. </P>
<P align=center>21</P>
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<P align=center>
<img border="0" src="form101.gif" width="567" height="405"></P>
<P align=justify><B><I>Asset liquidation </I></B></P>
<P align=justify style="text-indent: 5%">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 style="text-indent: 5%">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 style="text-indent: 5%">In February 2012 the Company increased its in-house asset
liquidation expertise via its acquisition of 100% of the outstanding equity of
HGP, a global full-service auction, appraisal and asset advisory firm.</P>
<P align=justify style="text-indent: 5%">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 style="text-indent: 5%">As discussed in Note 10 of the unaudited condensed consolidated
interim financial statements, effective June 30, 2013 the Company&#146;s Co-CEOs
terminated their employment with the Company and 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=center>22</P>
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<P align=justify style="text-indent: 5%">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 style="text-indent: 5%">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 style="text-indent: 5%">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 style="text-indent: 5%">Also in 2003, the Company added to its VoIP patent holdings
when it acquired U.S. Patent No. 6,243,373, &#147;Method and Apparatus for
Implementing a Computer Network/Internet Telephone System&#148; (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 style="text-indent: 5%">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=justify style="text-indent: 5%">The Company&#146;s segments are discussed in more detail in Note 11
of the unaudited condensed consolidated interim financial statements.</P>
<P align=justify><B>Industry and Competition</B></P>
<P align=justify><B><I>Asset Liquidation </I></B></P>
<P align=justify style="text-indent: 5%">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 style="text-indent: 5%">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=center>23</P>
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<P align=justify><B><I>Intellectual Property Licensing </I></B></P>
<P align=justify style="text-indent: 5%">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 style="text-indent: 5%">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>Government Regulation </B></P>
<P align=justify style="text-indent: 5%">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 style="text-indent: 5%">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=justify><B>Critical Accounting Policies</B> </P>
<P align=justify style="text-indent: 5%">Management&#146;s Discussion and Analysis of Financial Condition and
Results of Operations references our unaudited condensed consolidated interim
financial statements, which have been prepared in accordance with generally
accepted accounting principles in the United States of America (&#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 revenue and expenses during the reporting period. Management bases
its estimates and judgments on historical experience and various other factors
that are considered to be reasonable under the circumstances. Actual results
could differ from those estimates. </P>
<P align=justify style="text-indent: 5%">Significant estimates required in the preparation of the
unaudited condensed consolidated interim financial statements included in this
Report include the assessment of collectability of revenue recognized, and the
valuation of amounts receivable, inventory, investments, 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 style="text-indent: 5%">The critical accounting policies used in the preparation of our
audited consolidated financial statements are discussed in our Annual Report on
Form 10-K for the year ended December 31, 2013. There have been no changes to
these policies in the first three months of 2014. </P>
<P align=center>24</P>
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<P align=justify><B>Management&#146;s Discussion of Financial Condition</B><B><I>
</I></B></P>
<P align=justify><B><I>Liquidity and Capital Resources </I></B></P>
<P align=justify style="text-indent: 5%"><B><I>Liquidity</I></B> </P>
<P align=justify style="text-indent: 5%">At March 31, 2014 the Company had a working capital deficit of
$5,075, as compared to a working capital deficit of $3,174 at December 31, 2013,
an increase of $1,901. The most significant change within current assets was the
decrease of $1,366 in deferred tax assets that resulted from the Company
adjusting its total deferred tax assets to $nil, as discussed in Note 9 of the unaudited condensed consolidated interim financial statements. As well, amounts
receivable and cash decreased by $802 and $411, respectively. The most
significant change within current liabilities was a decrease of $1,142 in
accounts payable and accrued liabilities, partially offset by an increase of
$507 in debt payable to a related party.</P>
<P align=justify style="text-indent: 5%">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 unaudited condensed consolidated interim financial
statements. </P>
<P align=justify style="text-indent: 5%">During the first three months of 2014, the Company&#146;s primary
sources of cash were the operations of its asset liquidation business, and net
advances of $439 from Counsel. Cash disbursements were primarily related to
operating expenses. </P>
<P align=justify style="text-indent: 5%">It should be noted that GAAP requires 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
$2,264 at March 31, 2014 and working capital of $4,284 at December 31, 2013.
</P>
<P align=justify style="text-indent: 5%">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 style="text-indent: 5%">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=justify style="text-indent: 5%"><B><I>Ownership Structure and Capital Resources</I></B><I>
</I></P>
<ul>
  <li>
<P align=justify style="margin-left: 5%; margin-bottom: 12">At March 31, 2014 the Company had stockholders&#146; equity of
$14,043, as compared to $39,497 at December 31, 2013. </P>
  </li>
  <li>
<P align=justify style="margin-left: 5%; margin-bottom: 12">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 10 of the unaudited
condensed consolidated interim 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>
  <li>
<P align=justify style="margin-left: 5%; margin-bottom: 12">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. On March 20, 2014, Counsel declared a dividend of all of its
shares of the Company. This dividend was paid on April 30, 2014 to Counsel&#146;s
common shareholders of record on April 1, 2014. On May 1, 2014, HGI and Counsel
entered 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 10 in the
unaudited condensed consolidated interim financial statements. </P>
  </li>
</ul>
<P align=center>25</P>
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<P align=justify><B><I>Cash Position and Cash Flows</I></B><B> </B></P>
<P align=justify style="text-indent: 5%">Cash and cash equivalents at March 31, 2014 were $2,802 as
compared to $3,213 at December 31, 2013, a decrease of $411. </P>
<P align=justify style="text-indent: 5%"><B><I>Cash provided by or used in operating activities
</I></B>Cash used in operating activities was $676 during the three months ended
March 31, 2014 as compared to $174 cash provided during the same period in 2013.
During the first three months of 2014 the Company had a loss of $25,571, as
compared to a loss of $647 for the same period in 2013, an increase of $24,924.
The loss in 2014 was primarily due to the adjustment of the $24,667 total
deferred tax assets outstanding at December 31, 2013 to $nil. With respect to
operations, gross profit from asset liquidation operations, including earnings
from asset liquidation investments, decreased by $274. Intellectual property
licensing revenue decreased by $200, and related expenses decreased by $139, for
a net decrease of $61. These items were offset by a $463 decrease in operating
expenses, including depreciation and amortization. This net decrease of $128 in
the Company&#146;s operating loss was accompanied by an increase of $43 in interest
expense in 2014 as compared to 2013, primarily due to interest expense on the
Company&#146;s loan from Counsel. As noted above, the Company recorded tax expense of
$24,667 in the first three months of 2014, as compared to recording a tax
recovery of $353 during the same period of 2013.</P>
<P align=justify style="text-indent: 5%">The most significant changes in operating activities during the
first three months of 2014 as compared to the first three months of 2013 were in
amounts receivable, deposits, inventory, and asset liquidation investments.
Amounts receivable decreased by $802 in 2014 as compared to increasing by $247
in 2013. Deposits did not change in 2014 as compared to decreasing by $1,147 in
2013. Inventory increased by $113 in 2014 as compared to decreasing by $310 in
2013. Asset liquidation investments decreased by $369 in 2014 as compared to
decreasing by $717 in 2013. </P>
<P align=justify style="text-indent: 5%"><B><I>Cash provided by investing activities </I></B>Cash
provided by investing activities during the three months ended March 31, 2014
was $26, as compared to $692 cash provided during the same period in 2013. The
primary change was that in 2013 the Company received $44 in cash distributions
from its investment in Polaroid, compared to receiving $753 in 2013. Additional
investments in Polaroid were $11 and $56 in 2014 and 2013, respectively. In 2014
the Company invested $7 in property, plant and equipment as compared to
investing $5 in 2013. </P>
<P align=justify style="text-indent: 5%"><B><I>Cash provided by or used in financing activities</I></B>
Cash provided by financing activities was $239 during the three months ended
March 31, 2014, as compared to $3,950 cash used during the same period in 2013.
In 2014 the Company repaid $200 to its third party lender, compared to repaying
net cash of $4,655 in 2013. In 2014, the Company received cash of $439 from
Counsel, compared to receiving net cash of $705 in 2013.</P>
<P align=center>26</P>
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<P align=justify><B>Management&#146;s Discussion of Results of Operations</B></P>
<P align=justify style="text-indent: 5%">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 style="text-indent: 5%">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
<I>Overview, History and Recent Developments</I>.</P>
<P align=justify><B><I>Three-Month Period Ended March 31, 2014 Compared to
Three-Month Period Ended March 31, 2013 </I></B></P>
<P align=justify style="text-indent: 5%"><B>Asset liquidation revenues</B> were $1,985 in 2014 compared
to $1,392 in 2013, <B>asset liquidation expense</B> was $465 in 2014 compared to
$430 in 2013, and <B>earnings of equity accounted asset liquidation
investments</B> were a loss of $30 in 2014 compared to earnings of $802 in 2013.
The net earnings of these three items were therefore $1,490 in 2014 compared to
$1,764 in 2013. 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 the
current quarter reflect the vagaries of the timing of asset liquidation
transactions.</P>
<P align=justify style="text-indent: 5%"><B>Intellectual property licensing revenue</B> was $0 during
the three months ended March 31, 2014, compared to $200 during the same period
in 2013. The 2013 revenue related a settlement and licensing agreement entered
into with the defendant in a patent infringement lawsuit.</P>
<P align=justify style="text-indent: 5%"><B>Patent licensing and maintenance expense</B> was $11 during
the three months ended March 31, 2014, compared to $150 during the same period
in 2013. The costs in 2013 were associated with the revenue earned during the
same period. </P>
<P align=justify style="text-indent: 5%"><B>Selling, general and administrative expense</B>, including
expenses paid to related parties, was $2,138 during the three months ended March
31, 2014, compared to $2,598 during the same period in 2013. The significant
items included:<B> </B></P>
<ul>
  <li>
<P align=justify style="margin-left: 3%; margin-bottom: 12">Compensation expense was $1,358 in 2014, compared to $1,651 in
2013. Salary and benefits expense for HGP was $950 in 2014 and $777 in 2013, and
salary and benefits expense for HG LLC was $251 and $679, respectively. The
decrease for HG LLC reflects the departure of the Co-CEOs and other HG LLC
employees effective June 30, 2013. The salary earned by the Company&#146;s President
remained unchanged at $34. Stock based compensation was $123 in 2014 and $160 in
2013. The reduced expense in 2014 reflects the forfeiture of options by the
Co-CEOs and other HG LLC employees who departed the Company. </P>
  </li>
  <li>
<P align=justify style="margin-left: 3%; margin-bottom: 12">Management fee expense and allocated compensation charged by
our majority stockholder, Counsel, was $109 in 2014 and $108 in 2013. See Note
10 of the unaudited condensed consolidated interim financial statements included
in this Report for details regarding these items. </P>
  </li>
  <li>
<P align=justify style="margin-left: 3%; margin-bottom: 12">Consulting expense, including fees paid to our board of
directors, was $119 in 2014, compared to $197 in 2013. The decrease is related
to the operations of HG LLC. </P>
  </li>
  <li>
<P align=justify style="margin-left: 3%; margin-bottom: 12">Legal expense was $30 in 2014, compared to $13 in 2013. The
increase is primarily due to expenses associated with HGI filing statutory
reports in Canada, prior to Counsel&#146;s distribution of its ownership in HGI as a
dividend in kind. </P>
  </li>
</ul>
<P align=center>27</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>

<ul>
  <li>

<P align=justify style="margin-left: 3%; margin-bottom: 12"><!--$$/page=-->Accounting and tax consulting expenses were $72
in 2014, compared to $61 in 2013. </P>
  </li>
  <li>
<P align=justify style="margin-left: 3%; margin-bottom: 12">Office rent was $77 in 2014 as compared to $118 in 2013, and
related solely to the operations of the Company&#146;s asset liquidation business.
The reduction is due to the cancellation of the leases on the New York and
California offices of HG LLC, associated with the departure of the Co-CEOs and
HG LLC employees. </P>
  </li>
  <li>
<P align=justify style="margin-left: 3%; margin-bottom: 12">Insurance, including directors and officers liability
insurance, was $32 in 2014 as compared to $38 in 2013. </P>
  </li>
  <li>
<P align=justify style="margin-left: 3%; margin-bottom: 12">Travel and entertainment expense was $152 in 2014 as compared
to $130 in 2013. The majority of the expense relates to the Company&#146;s asset
liquidation business, and the amount fluctuates depending on the location and
complexity of transactions in a given period. </P>
  </li>
  <li>
<P align=justify style="margin-left: 3%; margin-bottom: 12">Advertising, promotion and public relations expense was $80 in
2014 as compared to $54 in 2013. </P>
  </li>
</ul>
<P align=justify style="text-indent: 5%"><B>Depreciation and amortization expense</B> was $118 in 2014,
compared to $121 in 2013. In both years, $113 represents amortization of the
intangible assets recognized in connection with the acquisition of HGP, and the
remaining expense represents depreciation of property, plant and equipment.</P>
<P align=justify style="text-indent: 5%"><B>Other income (expenses) and earnings of other equity
accounted investments</B> &#150; the significant items included: </P>
<ul>
  <li>
<P align=justify style="margin-left: 3%">In 2014, the Company recorded income of $11 from its other
equity accounted investments, as compared to recording $0 in 2013. In 2014, the
amount consisted of $10 income from Polaroid, and $1 income from Knight&#146;s Bridge
GP. </P>
  </li>
</ul>
<P align=justify style="text-indent: 5%"><B>Inflation</B>. Inflation did not have a significant impact
on our results during the last fiscal quarter. </P>
<P align=justify style="text-indent: 5%"><B>Off-Balance Sheet Transactions</B>. We have not engaged in
any material off-balance sheet transactions.</P>
<P align=center>28</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_29></A>
<P align=justify><B>Item 3. Quantitative and Qualitative Disclosures about
Market Risk.</B> </P>
<P align=justify style="text-indent: 5%">Our exposure to market risk is limited to interest rate
sensitivity, which is affected by changes in the general level of interest
rates. Due to the fact that our cash is deposited with major financial
institutions, we believe that we are not subject to any material interest rate
risk as it relates to interest income. As to interest expense, we have one debt
instrument that has a variable interest rate. Our revolving credit facility
provides that the principal amount outstanding bears interest at the greater of
the lender&#146;s prime rate + 1.0%, or 4.5% . Assuming that the debt amount on the
revolving credit facility at March 31, 2014 was constant during the next
twelve-month period, the impact of a one percent increase in the interest rate
would be an increase in interest expense of approximately $1 for that
twelve-month period. We do not believe that, in the near term, we are subject to
material market risk on our debt.</P>
<P align=justify style="text-indent: 5%">We did not have any foreign currency hedges or other derivative
financial instruments as of March 31, 2014. We do not enter into financial
instruments for trading or speculative purposes and do not currently utilize
derivative financial instruments. Until the third quarter of 2012, our
operations were conducted primarily in the United States and as such were not
subject to material foreign currency exchange rate risk. With the expansion of
our operations to Europe, we may become subject to greater foreign currency
exchange rate risk. Management will monitor operations and act as required to
minimize this risk. </P>
<P align=justify><B>Item 4. Controls and Procedures.</B></P>
<P align=justify style="text-indent: 5%">As of the end of the period covered by this Quarterly Report,
our President and Chief Financial Officer (the &#147;Certifying Officers&#148;) conducted
evaluations of our disclosure controls and procedures. As defined in Rules
13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended (the
&#147;Exchange Act&#148;), 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 our disclosure controls and
procedures were effective.</P>
<P align=justify style="text-indent: 5%">Further, there were no changes in our internal control over
financial reporting during the first fiscal quarter of 2014 that have materially
affected, or are reasonably likely to materially affect, our internal control
over financial reporting. </P>
<P align=center>29</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_30></A>
<P align=center><B>PART II &#150; OTHER INFORMATION</B> </P>
<P align=justify><B>Item 1. Legal Proceedings </B></P>
<P align=justify>There have been no material changes to the legal proceedings
discussed in our Annual Report on Form 10-K for the year ended December 31,
2013, as filed with the SEC on March 31, 2014.</P>
<P align=justify><B>Item 1A. Risk Factors </B></P>
<P align=justify>There have been no material changes to the risk factors
discussed in our Annual Report on Form 10-K for the year ended December 31,
2013, as filed with the SEC on March 31, 2014. <B></B></P>
<P align=justify><B>Item 2. Unregistered Sales of Equity Securities and Use of
Proceeds.</B></P>
<P align=justify>None. </P>
<P align=justify><B>Item 3. Defaults Upon Senior Securities.</B></P>
<P align=justify>None.</P>
<P align=justify><B>Item 4. Mine Safety Disclosures. </B></P>
<P align=justify>Not applicable.</P>
<P align=justify><B>Item 5. Other Information. </B></P>
<P align=justify>None. </P>
<P align=center>30</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_31></A>
<P align=justify><B>Item 6. Exhibits. </B></P>
<P align=justify><B>(a) Exhibits </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>Exhibit No.</B> </TD>
    <TD align=left width="85%"><B>Identification of Exhibit</B> </TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee >10.1 </TD>
    <TD align=left width="85%" bgColor=#eeeeee>Management Services Agreement
      between Heritage Global Inc. and Counsel Corporation (1) </TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee ><a href="exhibit31-1.htm">31.1 </a> </TD>
    <TD align=left width="85%" bgColor=#eeeeee><a href="exhibit31-1.htm">Certification of Principal
      Executive Officer pursuant to Rule 13a-14(a) and 15d-14(a) as adopted
      under Section 302 of the Sarbanes-Oxley Act of 2002 </a> </TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee ><a href="exhibit31-2.htm">31.2 </a> </TD>
    <TD align=left width="85%" bgColor=#eeeeee><a href="exhibit31-2.htm">Certification of Principal
      Financial Officer pursuant to Rule 13a-14(a) and 15d-14(a) as adopted
      under Section 302 of the Sarbanes-Oxley Act of 2002 </a> </TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee ><a href="exhibit32-1.htm">32.1 </a> </TD>
    <TD align=left width="85%" bgColor=#eeeeee><a href="exhibit32-1.htm">Certification of Principal
      Executive Officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant
      to Section 906 of the Sarbanes-Oxley Act of 2002 </a> </TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee ><a href="exhibit32-2.htm">32.2 </a> </TD>
    <TD align=left width="85%" bgColor=#eeeeee><a href="exhibit32-2.htm">Certification of Principal
      Financial Officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant
      to Section 906 of the Sarbanes-Oxley Act of 2002 </a> </TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee >101.INS </TD>
    <TD align=left width="85%" bgColor=#eeeeee>XBRL Instance Document </TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee >101.SCH </TD>
    <TD align=left width="85%" bgColor=#eeeeee>XBRL Taxonomy Extension Schema
      Document </TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee >101.CAL </TD>
    <TD align=left width="85%" bgColor=#eeeeee>XBRL Taxonomy Extension
      Calculation Linkbase Document </TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee >101.DEF </TD>
    <TD align=left width="85%" bgColor=#eeeeee>XBRL Taxonomy Extension
      Definition Linkbase Document </TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee >101.LAB </TD>
    <TD align=left width="85%" bgColor=#eeeeee>XBRL Taxonomy Extension Labels
      Linkbase Document </TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee >101.PRE </TD>
    <TD align=left width="85%" bgColor=#eeeeee>XBRL Taxonomy Extension
      Presentation Linkbase Document </TD></TR></TABLE>
<P align=justify>(1) Incorporated by reference to our Current Report on Form 8-K
filed on May 1, 2014. </P>
<P align=center>31</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_32></A>
<P align=center><B>SIGNATURES</B></P>
<P align=justify style="text-indent: 5%">Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned thereunder duly authorized.</P>
<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>&nbsp;</TD>
    <TD align=left width="50%"  colSpan=2><STRONG><U>Heritage
      Global Inc</U></STRONG>. </TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="5%" >&nbsp; </TD>
    <TD width="45%">&nbsp; </TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="5%" >&nbsp; </TD>
    <TD width="45%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left >Date: May 14, 2014 </TD>
    <TD align=left width="5%" >By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%">/s/
      Allan C. Silber </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%">Allan C. Silber </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%">Chairman of the Board and President </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%">(Principal Executive Officer) </TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="5%" >&nbsp; </TD>
    <TD width="45%">&nbsp; </TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="5%" >&nbsp; </TD>
    <TD width="45%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="5%" >By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%">/s/
      Stephen A. Weintraub </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%">Stephen A. Weintraub </TD></TR>
  <TR vAlign=top>
    <TD align=left ></TD>
    <TD align=left width="5%" ></TD>
    <TD align=left width="45%">Executive Vice President, Chief Financial
      Officer and Corporate Secretary </TD></TR>
  <TR vAlign=top>
    <TD align=left ></TD>
    <TD align=left width="5%" ></TD>
    <TD align=left width="45%">(Principal Financial Officer and Principal
      Accounting Officer) </TD></TR></TABLE>
<P align=center>32</P>
<HR align=center width="100%" color=black noShade SIZE=5>

</BODY>

</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<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">
<P align=right><B>Exhibit 31.1 </B></P>
<P align=center><B>OFFICER&#146;S CERTIFICATION PURSUANT TO <BR></B><B>SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002</B></P>
<P align=justify>I, Allan C. Silber, certify that:</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">1. </TD>
    <TD>
      <P align=justify>I have reviewed this Quarterly Report on Form 10-Q of
      Heritage Global Inc.;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">2. </TD>
    <TD>
      <P align=justify>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;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">3. </TD>
    <TD>
      <P align=justify>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;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">4. </TD>
    <TD>
      <P align=justify>The registrant&#146;s other certifying officer 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:</P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>a) 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; </P>
<P style="MARGIN-LEFT: 5%" align=justify>b) 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; </P>
<P style="MARGIN-LEFT: 5%" align=justify>c) 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
</P>
<P style="MARGIN-LEFT: 5%" align=justify>d) Disclosed in this report any change
in the registrant&#146;s internal control over financial reporting that occurred
during the registrant&#146;s most recent fiscal quarter that has materially affected,
or is reasonably likely to materially affect, the registrant&#146;s internal control
over financial reporting; and </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">5. </TD>
    <TD>
      <P align=justify>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:</P></TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(a) </TD>
    <TD>
      <P align=justify>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</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%">(b) </TD>
    <TD>
      <P align=justify>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.</P></TD></TR></TABLE>
<P align=justify>Date: May 14, 2014 </P>
<P align=justify>By: <U>/s/ Allan C.
Silber&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;<BR></U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Allan C.
Silber&nbsp;<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Chairman of the Board and
President&nbsp;<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Principal Executive
Officer </P><hr color="#000000" size="5">
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<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>OFFICER&#146;S CERTIFICATION PURSUANT TO <BR></B><B>SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002</B></P>
<P align=justify>I, Stephen A. Weintraub, certify that:</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">1. </TD>
    <TD>
      <P align=justify>I have reviewed this Quarterly Report on Form 10-Q of
      Heritage Global Inc.;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">2. </TD>
    <TD>
      <P align=justify>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;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">3. </TD>
    <TD>
      <P align=justify>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;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">4. </TD>
    <TD>
      <P align=justify>The registrant&#146;s other certifying officer 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:</P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>a) 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; </P>
<P style="MARGIN-LEFT: 5%" align=justify>b) 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; </P>
<P style="MARGIN-LEFT: 5%" align=justify>c) 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
</P>
<P style="MARGIN-LEFT: 5%" align=justify>d) Disclosed in this report any change
in the registrant&#146;s internal control over financial reporting that occurred
during the registrant&#146;s most recent fiscal quarter that has materially affected,
or is reasonably likely to materially affect, the registrant&#146;s internal control
over financial reporting; and </P>
<TABLE
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cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">5. </TD>
    <TD>
      <P align=justify>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:</P></TD></TR></TABLE><BR>
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    <TD vAlign=top width="5%">(a) </TD>
    <TD>
      <P align=justify>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</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%">(b) </TD>
    <TD>
      <P align=justify>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.</P></TD></TR></TABLE>
<P align=justify>Date: May 14, 2014 </P>
<P align=justify>By: <U>/s/ Stephen A.
Weintraub&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;<BR></U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stephen A.
Weintraub&nbsp;<BR>&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; Executive Vice President,
Chief Financial Officer and Corporate Secretary&nbsp;<BR>&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp; Principal Financial Officer </P><hr color="#000000" size="5">
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>4
<FILENAME>exhibit32-1.htm
<DESCRIPTION>EXHIBIT 32.1
<TEXT>
<HTML>
<HEAD>
   <TITLE>Heritage Global Inc.: Exhibit 32.1 - Filed by newsfilecorp.com</TITLE>
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<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>OFFICER&#146;S CERTIFICATION <BR>PURSUANT TO <BR>SECTION 906 OF THE
SARBANES-OXLEY ACT OF 2002 <BR>(18 U.S.C. 1350)</P>
<P align=justify>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 Quarterly Report on Form 10-Q for the period
ended March 31, 2014, as filed with the Securities and Exchange Commission on
the date hereof (the &#147;Report&#148;), does hereby represent, warrant and 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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  <TR>
    <TD vAlign=top width="5%">1. </TD>
    <TD>
      <P align=justify>The Report is in full compliance with reporting
      requirements of Section 13(a) or 15(d) of the Securities Exchange Act of
      1934, as amended; and</P></TD></TR>
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    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">2. </TD>
    <TD>
      <P align=justify>The information contained in the Report fairly presents,
      in all material respects, the financial condition and results of
      operations of the Corporation.</P></TD></TR></TABLE>
<P align=justify>May 14, 2014 </P>
<P align=justify><U>/s/ Allan C. Silber <BR></U>Allan C. Silber <BR>Chairman of
the Board and President <BR>Principal Executive Officer </P>
<hr color="#000000" size="5">
</TEXT>
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<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>5
<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>OFFICER&#146;S CERTIFICATION <BR>PURSUANT TO <BR>SECTION 906 OF THE
SARBANES-OXLEY ACT OF 2002 <BR>(18 U.S.C. 1350)</P>
<P align=justify>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 Quarterly Report on Form
10-Q for the period ended March 31, 2014, as filed with the Securities and
Exchange Commission on the date hereof (the &#147;Report&#148;), does hereby represent,
warrant and certify pursuant to Section 906 of the Sarbanes-Oxley Act of 2002,
as amended, that, to the best of his knowledge:</P>
<TABLE
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cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">1. </TD>
    <TD>
      <P align=justify>The Report is in full compliance with reporting
      requirements of Section 13(a) or 15(d) of the Securities Exchange Act of
      1934, as amended; and</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">2. </TD>
    <TD>
      <P align=justify>The information contained in the Report fairly presents,
      in all material respects, the financial condition and results of
      operations of the Corporation.</P></TD></TR></TABLE>
<P align=justify>May 14, 2014 </P>
<P align=justify><U>/s/ Stephen A. Weintraub</U> <BR>Stephen A. Weintraub
<BR>Executive Vice President, Chief Financial Officer and Corporate Secretary
<BR>Principal Financial Officer </P><hr color="#000000" size="5">
</TEXT>
</DOCUMENT>
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  <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 1 &amp;#8211;Basis of Presentation&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 unaudited condensed consolidated interim financial statements include the accounts of Heritage Global Inc. together with its subsidiaries, including Heritage Global Partners, Inc. (&amp;#8220;HGP&amp;#8221;), Heritage Global LLC (&amp;#8220;HG LLC&amp;#8221;), Equity Partners HG LLC (&amp;#8220;Equity Partners&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 financial statements. Our unaudited condensed consolidated interim 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;We have prepared the condensed consolidated interim financial statements included herein pursuant to the rules and regulations of the United States Securities and Exchange Commission (the &amp;#8220;SEC&amp;#8221;). In management&amp;#8217;s opinion, these financial statements reflect all adjustments that are necessary to present fairly the results for interim periods. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations; however, we believe that the disclosures are appropriate. These unaudited condensed consolidated interim financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto included in the Company&amp;#8217;s annual report on Form 10-K for the year ended December 31, 2013, filed with the SEC on March 31, 2014.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The results of operations for the three month period ended March 31, 2014 are not necessarily indicative of those operating results to be expected for any subsequent interim period or for the entire year ending December 31, 2014.&lt;/p&gt;</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
  <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 2 &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;Use of estimates&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, 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The critical accounting policies used in the preparation of our audited consolidated financial statements are discussed in our Annual Report on Form 10-K for the year ended December 31, 2013. There have been no changes to these policies in the first three months of 2014.&lt;/p&gt;
              &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &lt;b&gt;Recently Adopted Accounting Pronouncements&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;Parent&amp;#8217;s Accounting for the Cumulative Translation Adjustment Upon Derecognition of Certain Subsidiaries or Groups of Assets Within a Foreign Entity or of an Investment in a Foreign Entity&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 therefore adopted ASU 2013-05 in the first quarter of 2014. The adoption had no impact on its consolidated financial statements, since there were no derecognitions or sales of the Company&amp;#8217;s European subsidiaries during the first quarter of 2014.
        &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, with early adoption permitted. The Company therefore adopted ASU 2013-11 in the first quarter of 2014. The adoption had no impact on its 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;Future Accounting Pronouncements&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 2014 the Emerging Issues Task Force (&amp;#8220;EITF&amp;#8221;) reached a final consensus on, and the FASB ratified,
          &lt;i&gt;Issue 13-D: Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period&lt;/i&gt;
          (&amp;#8220;Issue 13-D&amp;#8221;). The EITF concluded that entities should treat performance targets that can be met after the requisite service period as performance conditions that affect vesting. Therefore, an entity would not record compensation expense related to an award for which transfer to the employee is contingent on achieving a performance target until it becomes probable that the performance target will be met. No new disclosures will be required. Issue 13-D will be effective for all entities for interim and annual reporting periods beginning after December 15, 2015, with early adoption permitted. At this time the Company has not granted any share-based payment awards that include performance targets, but will be required to adopt Issue 13-D should it issue any such awards when Issue 13-D becomes effective.
        &lt;/p&gt;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          In April 2014, the FASB issued Accounting Standards Update 2014-08,
          &lt;i&gt;Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity&lt;/i&gt;
          (&amp;#8220;ASU 2014-08&amp;#8221;). ASU 2014-08 requires discontinued operations treatment for disposals of a component or group of components that represents a strategic shift that has or will have a major impact on an entity&amp;#8217;s operations or financial results. It also expands the scope of ASC 205-20 to disposals of equity method investments and acquired businesses held for sale. With respect to disclosures, ASU 2014-08 both 1) expands disclosure requirements for transactions that meet the definition of a discontinued operation, and 2) requires entities to disclose information about individually significant components that are disposed of or held for sale and do not qualify as discontinued operations. ASU 2014-08 also requires specific presentation of various items on the face of the financial statements. ASU 2014-08 is effective for interim and annual periods beginning on or after December 15, 2014, with early adoption permitted. The Company has not yet assessed the potential impact of ASU 2014-08 on its consolidated financial statements.
        &lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
  <us-gaap:UseOfEstimates contextRef="cx_01_January_2014_TO_31_March_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Use of estimates&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, 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The critical accounting policies used in the preparation of our audited consolidated financial statements are discussed in our Annual Report on Form 10-K for the year ended December 31, 2013. There have been no changes to these policies in the first three months of 2014.&lt;/p&gt;</us-gaap:UseOfEstimates>
  <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Recently Adopted Accounting Pronouncements&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;Parent&amp;#8217;s Accounting for the Cumulative Translation Adjustment Upon Derecognition of Certain Subsidiaries or Groups of Assets Within a Foreign Entity or of an Investment in a Foreign Entity&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 therefore adopted ASU 2013-05 in the first quarter of 2014. The adoption had no impact on its consolidated financial statements, since there were no derecognitions or sales of the Company&amp;#8217;s European subsidiaries during the first quarter of 2014.
    &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, with early adoption permitted. The Company therefore adopted ASU 2013-11 in the first quarter of 2014. The adoption had no impact on its consolidated financial statements.
    &lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
  <hgbl:FutureAccountingPronouncementsPolicyTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Future Accounting Pronouncements&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 2014 the Emerging Issues Task Force (&amp;#8220;EITF&amp;#8221;) reached a final consensus on, and the FASB ratified,
      &lt;i&gt;Issue 13-D: Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period&lt;/i&gt;
      (&amp;#8220;Issue 13-D&amp;#8221;). The EITF concluded that entities should treat performance targets that can be met after the requisite service period as performance conditions that affect vesting. Therefore, an entity would not record compensation expense related to an award for which transfer to the employee is contingent on achieving a performance target until it becomes probable that the performance target will be met. No new disclosures will be required. Issue 13-D will be effective for all entities for interim and annual reporting periods beginning after December 15, 2015, with early adoption permitted. At this time the Company has not granted any share-based payment awards that include performance targets, but will be required to adopt Issue 13-D should it issue any such awards when Issue 13-D becomes effective.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In April 2014, the FASB issued Accounting Standards Update 2014-08,
      &lt;i&gt;Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity&lt;/i&gt;
      (&amp;#8220;ASU 2014-08&amp;#8221;). ASU 2014-08 requires discontinued operations treatment for disposals of a component or group of components that represents a strategic shift that has or will have a major impact on an entity&amp;#8217;s operations or financial results. It also expands the scope of ASC 205-20 to disposals of equity method investments and acquired businesses held for sale. With respect to disclosures, ASU 2014-08 both 1) expands disclosure requirements for transactions that meet the definition of a discontinued operation, and 2) requires entities to disclose information about individually significant components that are disposed of or held for sale and do not qualify as discontinued operations. ASU 2014-08 also requires specific presentation of various items on the face of the financial statements. ASU 2014-08 is effective for interim and annual periods beginning on or after December 15, 2014, with early adoption permitted. The Company has not yet assessed the potential impact of ASU 2014-08 on its consolidated financial statements.
    &lt;/p&gt;</hgbl:FutureAccountingPronouncementsPolicyTextBlock>
  <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 3 &amp;#8211; Stock-based Compensation&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 March 31, 2014 the Company maintained six stock-based compensation plans, which are described more fully in Note 14 to the audited consolidated financial statements for the year ended December 31, 2013, contained in the Company&amp;#8217;s most recently filed Annual Report on Form 10-K.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      During the first three months of 2014 the Company issued
      50,000
      options to the Company&amp;#8217;s independent directors as part of their annual compensation. During the first three months of 2013, the Company issued
      150,000
      options to an officer of the Company in accordance with his employment agreement. No options were exercised, were forfeited or expired during the first three months of either 2014 or 2013.
    &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 three months ended March 31, 2014 and 2013:&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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
                &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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
                &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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
                &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;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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; 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;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;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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Outstanding at December 31, 2013&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;
                  2,130,000
                &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;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  1.75
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Granted&lt;/p&gt;
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  50,000
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  0.69
                &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Exercised&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;N/A&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Forfeited&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;N/A&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Expired&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;
                  &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;N/A&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Outstanding at March 31, 2014&lt;/p&gt;
                &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;
                  2,180,000
                &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;$&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  1.73
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td bgcolor="#e6efff"&gt;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
                &lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Options exercisable at March 31, 2014&lt;/p&gt;
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  1,190,000
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  1.70
                &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;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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
                &lt;/td&gt;
                &lt;td align="left" 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="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" 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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
                &lt;/td&gt;
                &lt;td align="left" 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="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" 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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
                &lt;/td&gt;
                &lt;td align="left" 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="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="12%"&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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; 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" 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" 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;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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Outstanding at December 31, 2012&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;
                  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;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  1.75
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Granted&lt;/p&gt;
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  150,000
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  1.00
                &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Exercised&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;N/A&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Forfeited&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;N/A&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Expired&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;
                  &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;N/A&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Outstanding at March 31, 2013&lt;/p&gt;
                &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;
                  4,048,000
                &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;$&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  1.72
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td bgcolor="#e6efff"&gt;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
                &lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Options exercisable at March 31, 2013&lt;/p&gt;
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  1,888,198
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  1.53
                &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;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
  <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &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;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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; 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;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;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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Outstanding at December 31, 2013&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;
            2,130,000
          &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;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            1.75
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Granted&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            50,000
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            0.69
          &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Exercised&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;N/A&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Forfeited&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;N/A&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Expired&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;
            &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;N/A&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Outstanding at March 31, 2014&lt;/p&gt;
          &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;
            2,180,000
          &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;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            1.73
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td bgcolor="#e6efff"&gt;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Options exercisable at March 31, 2014&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            1,190,000
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            1.70
          &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_2013" unitRef="shares" decimals="0">2130000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="cx_31_December_2013" unitRef="usd_shares" decimals="0">1.75</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="shares" decimals="0">50000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd_shares" decimals="2">0.69</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="shares" decimals="0">0</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_March_2014" unitRef="shares" decimals="0">2180000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="cx_31_March_2014" unitRef="usd_shares" decimals="2">1.73</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="cx_31_March_2014" unitRef="shares" decimals="0">1190000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="cx_31_March_2014" unitRef="usd_shares" decimals="2">1.70</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
  <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="cx_01_January_2013_TO_31_March_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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" 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="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" 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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" 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="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" 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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" 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="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="12%"&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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; 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" 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" 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;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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Outstanding at December 31, 2012&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;
            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;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            1.75
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Granted&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            150,000
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            1.00
          &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Exercised&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;N/A&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Forfeited&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;N/A&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Expired&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;
            &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;N/A&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Outstanding at March 31, 2013&lt;/p&gt;
          &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;
            4,048,000
          &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;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            1.72
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td bgcolor="#e6efff"&gt;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Options exercisable at March 31, 2013&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            1,888,198
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            1.53
          &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:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="shares" decimals="0">150000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="usd_shares" decimals="2">1.00</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="shares" decimals="0">0</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_March_2013" unitRef="shares" decimals="0">4048000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="cx_31_March_2013" unitRef="usd_shares" decimals="2">1.72</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="cx_31_March_2013" unitRef="shares" decimals="0">1888198</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="cx_31_March_2013" unitRef="usd_shares" decimals="2">1.53</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2014_TO_31_March_2014_BusinessAcquisitionAxis-DirectorMember" unitRef="shares" decimals="0">50000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2013_TO_31_March_2013_RelatedPartyTransactionsByRelatedPartyAxis-OfficerMember" unitRef="shares" decimals="0">150000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:EarningsPerShareTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 4 &amp;#8211; Earnings 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 three months ended March 31, 2014 and 2013, respectively, all of the Company&amp;#8217;s outstanding options were excluded due to the Company&amp;#8217;s net loss in both periods.&lt;/p&gt;</us-gaap:EarningsPerShareTextBlock>
  <us-gaap:ConvertiblePreferredStockTermsOfConversion contextRef="cx_01_January_2014_TO_31_March_2014_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>
  <hgbl:CompositionOfCertainFinancialStatementCaptionsTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 5 &amp;#8211; Composition of Certain Financial Statement Items&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;
      &lt;b&gt;Amounts receivable&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 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 first three months of 2014, 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 first three months of either 2014 or 2013.&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;Intangible assets&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;
      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, as shown below. The Customer/Broker Network intangible asset is being amortized over
      12
      years, and the Trade Name intangible asset is being amortized over
      14
      years. No impairment resulted from the completion of the impairment tests at December 31, 2013, and there have been no events or circumstances in 2014 that would make it more likely than not that the carrying amount of the intangible assets may not be recoverable.
    &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="90%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
                &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;March 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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; 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;2014&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;2013&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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Customer/Broker Network&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;
                  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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Accumulated amortization&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;
                  (726
                &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;
                  (639
                &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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&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;
                  3,454
                &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;
                  3,541
                &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: -10pt; margin-left: 10pt; 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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Trade Name&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;
                  1,460
                &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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Accumulated amortization&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;
                  (217
                &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;
                  (191
                &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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&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;
                  1,243
                &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;
                  1,269
                &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: -10pt; margin-left: 10pt; 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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total net intangible assets&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;
                  4,697
                &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;
                  4,810
                &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;Goodwill&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 2014 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. 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 2014 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;
      &lt;b&gt;Accounts payable and accrued liabilities&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 March 31, 2014 and December 31, 2013:&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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
                &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;March 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;
                  &lt;p style="text-indent: -10pt; margin-left: 10pt; 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;2014&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;2013&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: -10pt; margin-left: 10pt; 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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Due to auction clients&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;
                  2,139
                &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;
                  3,586
                &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Due to Joint Venture partners&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;
                  615
                &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;
                  639
                &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Sales and other taxes&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;
                  1,293
                &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;
                  966
                &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Customer deposits&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;
                  5
                &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;
                  50
                &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Remuneration and benefits&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;
                  485
                &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;
                  579
                &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Asset liquidation expenses&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;
                  60
                &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;
                  76
                &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Auction expenses&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;
                  304
                &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;
                  135
                &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Regulatory and legal fees&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;
                  57
                &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;
                  45
                &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Accounting, auditing and tax consulting&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;
                  182
                &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;
                  153
                &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Patent licensing and maintenance&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;
                  4
                &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;
                  25
                &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other&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;
                  224
                &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;
                  256
                &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: -10pt; margin-left: 10pt; 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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total accounts payable and accrued liabilities&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;
                  5,368
                &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;
                  6,510
                &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;</hgbl:CompositionOfCertainFinancialStatementCaptionsTextBlock>
  <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&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="90%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &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;March 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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; 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;2014&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;2013&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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Customer/Broker Network&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;
            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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Accumulated amortization&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;
            (726
          &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;
            (639
          &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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&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;
            3,454
          &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;
            3,541
          &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: -10pt; margin-left: 10pt; 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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Trade Name&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;
            1,460
          &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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Accumulated amortization&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;
            (217
          &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;
            (191
          &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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&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;
            1,243
          &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;
            1,269
          &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: -10pt; margin-left: 10pt; 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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total net intangible assets&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;
            4,697
          &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;
            4,810
          &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_March_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">4180000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_December_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">4180000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_March_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">726000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_December_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">639000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_March_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">3454000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_December_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">3541000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_March_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1460000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_December_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1460000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_March_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">217000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_December_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">191000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_March_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1243000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_December_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1269000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
          &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;March 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;
            &lt;p style="text-indent: -10pt; margin-left: 10pt; 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;2014&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;2013&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: -10pt; margin-left: 10pt; 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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Due to auction clients&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;
            2,139
          &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;
            3,586
          &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Due to Joint Venture partners&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;
            615
          &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;
            639
          &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Sales and other taxes&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;
            1,293
          &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;
            966
          &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Customer deposits&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;
            5
          &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;
            50
          &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Remuneration and benefits&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;
            485
          &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;
            579
          &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Asset liquidation expenses&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;
            60
          &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;
            76
          &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Auction expenses&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;
            304
          &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;
            135
          &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Regulatory and legal fees&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;
            57
          &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;
            45
          &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Accounting, auditing and tax consulting&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;
            182
          &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;
            153
          &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Patent licensing and maintenance&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;
            4
          &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;
            25
          &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other&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;
            224
          &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;
            256
          &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: -10pt; margin-left: 10pt; 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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total accounts payable and accrued liabilities&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;
            5,368
          &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;
            6,510
          &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:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock>
  <hgbl:DueToAuctionClientsCurrent contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">2139000</hgbl:DueToAuctionClientsCurrent>
  <hgbl:DueToAuctionClientsCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">3586000</hgbl:DueToAuctionClientsCurrent>
  <hgbl:DueToJointVenturePartnersCurrent contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">615000</hgbl:DueToJointVenturePartnersCurrent>
  <hgbl:DueToJointVenturePartnersCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">639000</hgbl:DueToJointVenturePartnersCurrent>
  <us-gaap:TaxesPayableCurrent contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">1293000</us-gaap:TaxesPayableCurrent>
  <us-gaap:TaxesPayableCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">966000</us-gaap:TaxesPayableCurrent>
  <us-gaap:CustomerDepositsCurrent contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">5000</us-gaap:CustomerDepositsCurrent>
  <us-gaap:CustomerDepositsCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">50000</us-gaap:CustomerDepositsCurrent>
  <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">485000</us-gaap:EmployeeRelatedLiabilitiesCurrent>
  <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">579000</us-gaap:EmployeeRelatedLiabilitiesCurrent>
  <hgbl:AssetLiquidationExpense contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">60000</hgbl:AssetLiquidationExpense>
  <hgbl:AssetLiquidationExpense contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">76000</hgbl:AssetLiquidationExpense>
  <hgbl:AuctionExpenses contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">304000</hgbl:AuctionExpenses>
  <hgbl:AuctionExpenses contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">135000</hgbl:AuctionExpenses>
  <hgbl:RegulatoryAndLegalFees contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">57000</hgbl:RegulatoryAndLegalFees>
  <hgbl:RegulatoryAndLegalFees contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">45000</hgbl:RegulatoryAndLegalFees>
  <us-gaap:AccruedProfessionalFeesCurrent contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">182000</us-gaap:AccruedProfessionalFeesCurrent>
  <us-gaap:AccruedProfessionalFeesCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">153000</us-gaap:AccruedProfessionalFeesCurrent>
  <hgbl:PatentLicensingAndMaintenance contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">4000</hgbl:PatentLicensingAndMaintenance>
  <hgbl:PatentLicensingAndMaintenance contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">25000</hgbl:PatentLicensingAndMaintenance>
  <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">224000</us-gaap:OtherAccruedLiabilitiesCurrent>
  <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">256000</us-gaap:OtherAccruedLiabilitiesCurrent>
  <us-gaap:BusinessCombinationConsiderationTransferred1 contextRef="cx_01_February_2012_TO_29_February_2012_BusinessAcquisitionAxis-HeritageGlobalPartnersIncMember" unitRef="usd" decimals="-3">7080000</us-gaap:BusinessCombinationConsiderationTransferred1>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles contextRef="cx_29_February_2012_BusinessAcquisitionAxis-HeritageGlobalPartnersIncMember" unitRef="usd" decimals="-3">5640000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="cx_01_February_2012_TO_29_February_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember">P12Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="cx_01_February_2012_TO_29_February_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember">P14Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <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:EquityMethodInvestmentsDisclosureTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 6 &amp;#8211; Asset Liquidation Investments and Other 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;
      &lt;b&gt;Summarized financial information &amp;#8211; Equity accounted asset liquidation 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 attributable to HGI from the Joint Ventures in which it was invested:&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;Three months&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" colspan="4" nowrap="nowrap" width="27%"&gt;
                &lt;b&gt;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;&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="27%"&gt;
                &lt;b&gt;March 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;2014&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;2013&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="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;/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" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                10
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                2,113
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Gross profit (loss)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                (30
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                773
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Income (loss) from continuing operations&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                (30
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                802
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Net income (loss)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                (30
              &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;
                802
              &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;Other 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 Company&amp;#8217;s other investments as of March 31, 2014 and December 31, 2013 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" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="12%"&gt;
                &lt;b&gt;March 31&lt;/b&gt;
                &lt;b&gt;,&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;strong&gt;December 31,&lt;/strong&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;2014&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;2013&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;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;
                20
                $
              &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;
                19
              &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;
                1,727
              &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;
                1,750
              &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="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;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;
                1,747
                $
              &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;
                1,769
              &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 Company accounts for its investments under the equity method.&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;Knight&amp;#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC (&amp;#8220;Knight&amp;#8217;s Bridge GP&amp;#8221;)&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 former majority shareholder (together with its subsidiaries, "Counsel").&amp;#160; 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 March 31, 2014 the Company&amp;#8217;s net investment was $20. Based on the Company&amp;#8217;s analysis of Knight&amp;#8217;s Bridge GP&amp;#8217;s financial statements and projections as at March 31, 2014, 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Polaroid&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 (&amp;#8220;Polaroid&amp;#8221;), 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;) to pool their individual investments in Polaroid. The pooled investments totaled 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 KPL&amp;#8217;s General Partner. 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 KPL has two components:&lt;/p&gt;
    &lt;ul&gt;
      &lt;li style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
        &lt;p align="justify" style="margin-left: 3%; 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;/ul&gt;
        &lt;ul&gt;
      &lt;li style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
        &lt;p align="justify" style="margin-left: 3%; 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 March 31, 2014 and December 31, 2013 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="bottom"&gt;
              &lt;td align="center" colspan="13" nowrap="nowrap"&gt;
                &amp;#160;
                &lt;u&gt;
                  &lt;b&gt;As at March 31, 2014&lt;/b&gt;
                  &amp;#160;
                &lt;/u&gt;
              &lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&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="16%"&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="16%"&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="16%"&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="16%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&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="16%"&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="16%"&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="16%"&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="16%"&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);"&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="16%"&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="16%"&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="16%"&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="16%"&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"&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="16%"&gt;
                2,492
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
                219
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
                (1,335
              &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="16%"&gt;
                1,376
              &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"&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="16%"&gt;
                628
              &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="16%"&gt;
                50
              &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="16%"&gt;
                (327
              &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="16%"&gt;
                351
              &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"&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="16%"&gt;
                3,120
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%"&gt;
                269
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%"&gt;
                (1,662
              &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="16%"&gt;
                1,727
              &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;
    &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="bottom"&gt;
              &lt;td align="center" colspan="13"&gt;
                &amp;#160;
                &lt;b&gt;
                  &lt;u&gt;As at December 31, 2013&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" width="1%"&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="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="16%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="16%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="16%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="16%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&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="16%"&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="16%"&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="16%"&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="16%"&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);"&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="16%"&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="16%"&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="16%"&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="16%"&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"&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="16%"&gt;
                2,492
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
                209
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
                (1,300
              &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="16%"&gt;
                1,401
              &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"&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="16%"&gt;
                617
              &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="16%"&gt;
                50
              &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="16%"&gt;
                (318
              &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="16%"&gt;
                349
              &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"&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="16%"&gt;
                3,109
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%"&gt;
                259
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%"&gt;
                (1,618
              &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="16%"&gt;
                1,750
              &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_2014_TO_31_March_2014">&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;Three months&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" colspan="4" nowrap="nowrap" width="27%"&gt;
          &lt;b&gt;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;&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="27%"&gt;
          &lt;b&gt;March 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;2014&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;2013&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="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;/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" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          10
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          2,113
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Gross profit (loss)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          (30
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          773
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Income (loss) from continuing operations&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          (30
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          802
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Net income (loss)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          (30
        &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;
          802
        &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:ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">10000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="usd" decimals="-3">2113000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">-30000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="usd" decimals="-3">773000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">-30000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="usd" decimals="-3">802000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems>
  <us-gaap:EquityMethodInvestmentsTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&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;March 31&lt;/b&gt;
          &lt;b&gt;,&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;strong&gt;December 31,&lt;/strong&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;2014&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;2013&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;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;
          20
          $
        &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;
          19
        &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;
          1,727
        &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;
          1,750
        &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="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;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;
          1,747
          $
        &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;
          1,769
        &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_March_2014_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="-3">20000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_December_2013_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="-3">19000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_March_2014_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">1727000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_December_2013_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">1750000</us-gaap:EquityMethodInvestments>
  <hgbl:ComponentsEquityMethodInvestmentsTableTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&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="bottom"&gt;
        &lt;td align="center" colspan="13" nowrap="nowrap"&gt;
          &amp;#160;
          &lt;u&gt;
            &lt;b&gt;As at March 31, 2014&lt;/b&gt;
            &amp;#160;
          &lt;/u&gt;
        &lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&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="16%"&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="16%"&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="16%"&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="16%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&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="16%"&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="16%"&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="16%"&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="16%"&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);"&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="16%"&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="16%"&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="16%"&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="16%"&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"&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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
          2,492
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
          219
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
          (1,335
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
          1,376
        &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"&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="16%"&gt;
          628
        &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="16%"&gt;
          50
        &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="16%"&gt;
          (327
        &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="16%"&gt;
          351
        &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"&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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%"&gt;
          3,120
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%"&gt;
          269
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%"&gt;
          (1,662
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%"&gt;
          1,727
        &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_March_2014_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">2492000</us-gaap:InvestmentOwnedAtCost>
  <hgbl:EquityInEarnings contextRef="cx_31_March_2014_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">219000</hgbl:EquityInEarnings>
  <hgbl:EquityMethodInvestmentsCapitalReturned contextRef="cx_31_March_2014_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">1335000</hgbl:EquityMethodInvestmentsCapitalReturned>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_March_2014_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">1376000</us-gaap:EquityMethodInvestments>
  <us-gaap:InvestmentOwnedAtCost contextRef="cx_31_March_2014_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">628000</us-gaap:InvestmentOwnedAtCost>
  <hgbl:EquityInEarnings contextRef="cx_31_March_2014_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">50000</hgbl:EquityInEarnings>
  <hgbl:EquityMethodInvestmentsCapitalReturned contextRef="cx_31_March_2014_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">327000</hgbl:EquityMethodInvestmentsCapitalReturned>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_March_2014_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">351000</us-gaap:EquityMethodInvestments>
  <us-gaap:InvestmentOwnedAtCost contextRef="cx_31_March_2014_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">3120000</us-gaap:InvestmentOwnedAtCost>
  <hgbl:EquityInEarnings contextRef="cx_31_March_2014_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">269000</hgbl:EquityInEarnings>
  <hgbl:EquityMethodInvestmentsCapitalReturned contextRef="cx_31_March_2014_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">1662000</hgbl:EquityMethodInvestmentsCapitalReturned>
  <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="bottom"&gt;
        &lt;td align="center" colspan="13"&gt;
          &amp;#160;
          &lt;b&gt;
            &lt;u&gt;As at December 31, 2013&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" width="1%"&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="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="16%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="16%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="16%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="16%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&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="16%"&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="16%"&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="16%"&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="16%"&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);"&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="16%"&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="16%"&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="16%"&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="16%"&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"&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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
          2,492
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
          209
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
          (1,300
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="16%"&gt;
          1,401
        &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"&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="16%"&gt;
          617
        &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="16%"&gt;
          50
        &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="16%"&gt;
          (318
        &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="16%"&gt;
          349
        &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"&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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%"&gt;
          3,109
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%"&gt;
          259
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%"&gt;
          (1,618
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%"&gt;
          1,750
        &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_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>
  <us-gaap:InvestmentOwnedAtCost contextRef="cx_31_December_2007_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="-3">20000</us-gaap:InvestmentOwnedAtCost>
  <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="cx_30_June_2009_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidMember" unitRef="pure" decimals="2">0.05</us-gaap:EquityMethodInvestmentOwnershipPercentage>
  <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_March_2014_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-CounselMember" unitRef="pure" decimals="4">0.9524</hgbl:AmountOfLimitedPartnershipHeldByRelatedParty>
  <hgbl:ManagementFeesPaidAnnually contextRef="cx_01_January_2014_TO_31_March_2014_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">40000</hgbl:ManagementFeesPaidAnnually>
  <hgbl:PreferredReturnOnInvestmentPercentage contextRef="cx_01_January_2014_TO_31_March_2014_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="pure" decimals="2">0.08</hgbl:PreferredReturnOnInvestmentPercentage>
  <hgbl:ManagingPartnerCarriedInterestPercentage contextRef="cx_01_January_2014_TO_31_March_2014_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="pure" decimals="2">0.20</hgbl:ManagingPartnerCarriedInterestPercentage>
  <hgbl:ManagementFeePercentage contextRef="cx_01_January_2014_TO_31_March_2014_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="pure" decimals="2">0.02</hgbl:ManagementFeePercentage>
  <hgbl:ManagementFeesPaidAnnually contextRef="cx_01_January_2014_TO_31_March_2014_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">11000</hgbl:ManagementFeesPaidAnnually>
  <hgbl:PreferredReturnOnInvestmentPercentage contextRef="cx_01_January_2014_TO_31_March_2014_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="pure" decimals="2">0.10</hgbl:PreferredReturnOnInvestmentPercentage>
  <hgbl:ManagingPartnerCarriedInterestPercentage contextRef="cx_01_January_2014_TO_31_March_2014_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>
  <us-gaap:DebtDisclosureTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&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;March 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;2014&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;2013&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" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                1,248
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                1,438
              &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;Counsel Loan&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;
                3,057
              &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;
                2,550
              &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 debt&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                4,305
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                3,988
              &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;At March 31, 2014 and December 31, 2013, all of the Company&amp;#8217;s outstanding debt was current.&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 the WSJ 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 March 31, 2014, $405
      of such assets served as collateral for the loan (December 31, 2013 - $606). 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, a facility fee (&amp;#8220;Facility Fee&amp;#8221;) of $75
      was payable to the lender. Subsequent payments of a $50
      Facility Fee and a $25
      Agency Fee are 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 March 31, 2014 the Company was in compliance with all covenants of the Credit Facility. At December 31, 2013, the Company was in breach of one of the covenants of the Credit Facility. The breach was waived by the bank.
    &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 March 31, 2014 consisted of net advances received by the Company from Counsel, including accrued interest payable of $235. The advances were made under an existing loan facility that was originally entered into during the fourth quarter of 2003, accrued interest at
      10% per annum compounded quarterly from the date funds were advanced, and was due on demand. Any outstanding balance under the Counsel Loan was secured by the assets 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 the second quarter of 2014, following Counsel&amp;#8217;s distribution of its ownership interest in HGI to Counsel shareholders as a dividend in kind, this facility was replaced and the outstanding balance was transferred to the new facility. Under the new facility, payment is due within thirty days following the end of each quarter. Unpaid balances accrue interest at a rate per annum equal to the lesser of the WSJ prime rate +
      2.0%, or the maximum rate allowable by law. Please see Note 10 for further discussion of transactions with Counsel.
    &lt;/p&gt;</us-gaap:DebtDisclosureTextBlock>
  <us-gaap:ScheduleOfDebtTableTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&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;March 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;2014&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;2013&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" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          1,248
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          1,438
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Counsel Loan&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          3,057
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          2,550
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Total debt&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          4,305
        &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;
          3,988
        &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:ScheduleOfDebtTableTextBlock>
  <us-gaap:ShortTermBankLoansAndNotesPayable contextRef="cx_31_March_2014_RelatedPartyTransactionsByRelatedPartyAxis-CreditRiskMember" unitRef="usd" decimals="-3">1248000</us-gaap:ShortTermBankLoansAndNotesPayable>
  <us-gaap:ShortTermBankLoansAndNotesPayable contextRef="cx_31_December_2013_RelatedPartyTransactionsByRelatedPartyAxis-CreditRiskMember" unitRef="usd" decimals="-3">1438000</us-gaap:ShortTermBankLoansAndNotesPayable>
  <us-gaap:DueToRelatedPartiesCurrent contextRef="cx_31_March_2014_RelatedPartyTransactionsByRelatedPartyAxis-CounselLoanMember" unitRef="usd" decimals="-3">3057000</us-gaap:DueToRelatedPartiesCurrent>
  <us-gaap:DueToRelatedPartiesCurrent contextRef="cx_31_December_2013_RelatedPartyTransactionsByRelatedPartyAxis-CounselLoanMember" unitRef="usd" decimals="-3">2550000</us-gaap:DueToRelatedPartiesCurrent>
  <us-gaap:ShortTermBorrowings contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">4305000</us-gaap:ShortTermBorrowings>
  <us-gaap:ShortTermBorrowings contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">3988000</us-gaap:ShortTermBorrowings>
  <us-gaap:LineOfCreditFacilityDescription contextRef="cx_01_January_2014_TO_31_March_2014">The Credit Facility bears interest at the greater of the WSJ 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_March_2014" unitRef="usd" decimals="-3">15000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
  <hgbl:LineOfCreditFacilityCollateralAssets contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">405000</hgbl:LineOfCreditFacilityCollateralAssets>
  <hgbl:LineOfCreditFacilityCollateralAssets contextRef="cx_01_January_2013_TO_31_December_2013" unitRef="usd" decimals="-3">606000</hgbl:LineOfCreditFacilityCollateralAssets>
  <us-gaap:LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="pure" decimals="4">0.0050</us-gaap:LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage>
  <hgbl:UnusedLineFeeDescription contextRef="cx_01_January_2014_TO_31_March_2014">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:DebtInstrumentFeeAmount contextRef="cx_31_March_2014_DebtInstrumentAxis-AnnualFacilityFeeMember" unitRef="usd" decimals="-3">50000</us-gaap:DebtInstrumentFeeAmount>
  <us-gaap:DebtInstrumentFeeAmount contextRef="cx_31_March_2014_DebtInstrumentAxis-AnnualAgencyFeeMember" unitRef="usd" decimals="-3">25000</us-gaap:DebtInstrumentFeeAmount>
  <hgbl:AccruedInterestPayableRelatedParty contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">235000</hgbl:AccruedInterestPayableRelatedParty>
  <us-gaap:RelatedPartyTransactionRate contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="pure" decimals="2">0.10</us-gaap:RelatedPartyTransactionRate>
  <us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement contextRef="cx_01_January_2014_TO_31_March_2014">Unpaid balances accrue interest at a rate per annum equal to the lesser of the WSJ prime rate + 2.0%, or the maximum rate allowable by law.</us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement>
  <hgbl:PatentParticipationFeeTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 8 &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>
  <us-gaap:LicensesRevenue contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">200000</us-gaap:LicensesRevenue>
  <hgbl:AssetAcquisitionContingentConsideration contextRef="cx_01_January_2014_TO_31_March_2014">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:IncomeTaxDisclosureTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 9 &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 the first quarter of 2014, as a result of incurring losses in 2012, 2013 and the first quarter of 2014, the Company recorded a valuation allowance against all of its net deferred tax assets. The Company has aggregate tax net operating loss carry forwards of approximately $74,422
      ($59,560
      of unrestricted net operating tax losses and approximately $14,862
      of restricted net operating tax losses) and unused minimum tax credit carry forwards of $547. Substantially all of the net operating loss carry forwards and unused minimum tax credit carry forwards expire between 2024 and 2034.
    &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 (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="90%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &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;Three months ended&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;Three months 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;p style="text-indent: -15pt; margin-left: 15pt; 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;March 31, 2014&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;March 31, 2013&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;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Expected federal statutory tax expenses (benefit)&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;(354&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;
                (340
              &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;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Increase (reduction) in taxes resulting from:&lt;/p&gt;
              &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;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160; State income taxes recoverable&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;
                (28
              &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;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Non-deductible expenses (permanent differences)&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;
                8
              &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;
                11
              &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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Change in temporary differences:&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="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;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 align="left"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160; Change in valuation allowance attributable to 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;
                24,977
              &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;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Rate changes&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;
                36
              &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;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Other&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;
                4
              &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: -15pt; margin-left: 15pt; 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" 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;
                24,667
              &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;
                (353
              &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.
    &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, had a history of incurring annual tax losses, beginning in 1991. 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 2008, 2010 and 2011, respectively. The 2009 through 2011 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 March 31, 2014 and December 31, 2013 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="70%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &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;March 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;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &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;2014&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;2013&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: -15pt; margin-left: 15pt; 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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Deferred tax assets:&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&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="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&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;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160; Net operating loss carry-forwards&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;
                25,303
              &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="12%"&gt;
                29,816
              &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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Minimum tax credit carry forwards&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;
                186
              &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;
                186
              &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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Intangible 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;
                (29
              &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;
                (24
              &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;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Stock based compensation&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;
                727
              &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;
                679
              &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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Start-up costs&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;
                (14
              &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;
                (14
              &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;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;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;
                (1
              &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;
                (3
              &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;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Other&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;
                201
              &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;
                210
              &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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Writedown of inventory&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;
                452
              &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;
                452
              &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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Trade Name&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;
                (1,360
              &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;
                (1,395
              &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;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Customer List/Business Network&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;
                (489
              &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;
                (500
              &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;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Gross deferred tax 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;
                24,976
              &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;
                29,407
              &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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Less: valuation allowance&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;
                (24,976
              &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;
                (4,740
              &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;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Net deferred tax assets&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;
                &amp;#160;
                &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;$&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;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
  <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&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="90%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &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;Three months ended&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;Three months 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;p style="text-indent: -15pt; margin-left: 15pt; 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;March 31, 2014&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;March 31, 2013&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;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Expected federal statutory tax expenses (benefit)&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;(354&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;
          (340
        &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;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Increase (reduction) in taxes resulting from:&lt;/p&gt;
        &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;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160; State income taxes recoverable&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;
          (28
        &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;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Non-deductible expenses (permanent differences)&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;
          8
        &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;
          11
        &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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Change in temporary differences:&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="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;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 align="left"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160; Change in valuation allowance attributable to 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;
          24,977
        &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;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Rate changes&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;
          36
        &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;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Other&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;
          4
        &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: -15pt; margin-left: 15pt; 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" 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;
          24,667
        &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;
          (353
        &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_March_2013" unitRef="usd" decimals="-3">-340000</us-gaap:CurrentFederalTaxExpenseBenefit>
  <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">-354000</us-gaap:CurrentFederalTaxExpenseBenefit>
  <us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">0</us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="usd" decimals="-3">-28000</us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:IncomeTaxReconciliationNondeductibleExpense contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">8000</us-gaap:IncomeTaxReconciliationNondeductibleExpense>
  <us-gaap:IncomeTaxReconciliationNondeductibleExpense contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="usd" decimals="-3">11000</us-gaap:IncomeTaxReconciliationNondeductibleExpense>
  <us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">24977000</us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
  <us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="usd" decimals="-3">0</us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
  <us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">36000</us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
  <us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="usd" decimals="-3">0</us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
  <us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">0</us-gaap:IncomeTaxReconciliationOtherAdjustments>
  <us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="usd" decimals="-3">4000</us-gaap:IncomeTaxReconciliationOtherAdjustments>
  <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&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;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &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;March 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;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &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;2014&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;2013&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: -15pt; margin-left: 15pt; 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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Deferred tax assets:&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&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="left" bgcolor="#e6efff" width="12%"&gt;&amp;#160;&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;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160; Net operating loss carry-forwards&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;
          25,303
        &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="12%"&gt;
          29,816
        &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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Minimum tax credit carry forwards&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;
          186
        &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;
          186
        &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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Intangible 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;
          (29
        &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;
          (24
        &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;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Stock based compensation&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;
          727
        &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;
          679
        &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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Start-up costs&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;
          (14
        &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;
          (14
        &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;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;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;
          (1
        &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;
          (3
        &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;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Other&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;
          201
        &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;
          210
        &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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Writedown of inventory&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;
          452
        &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;
          452
        &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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Trade Name&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;
          (1,360
        &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;
          (1,395
        &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;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Customer List/Business Network&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;
          (489
        &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;
          (500
        &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;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Gross deferred tax 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;
          24,976
        &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;
          29,407
        &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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Less: valuation allowance&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;
          (24,976
        &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;
          (4,740
        &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;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Net deferred tax assets&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;
          &amp;#160;
          &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;$&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;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
  <hgbl:DeferredTaxAssetsNetOperatingLossCarryForward contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">25303000</hgbl:DeferredTaxAssetsNetOperatingLossCarryForward>
  <hgbl:DeferredTaxAssetsNetOperatingLossCarryForward contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">29816000</hgbl:DeferredTaxAssetsNetOperatingLossCarryForward>
  <hgbl:MinimumTaxCreditCarryforwardAmount contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">186000</hgbl:MinimumTaxCreditCarryforwardAmount>
  <hgbl:MinimumTaxCreditCarryforwardAmount contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">186000</hgbl:MinimumTaxCreditCarryforwardAmount>
  <hgbl:DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">-29000</hgbl:DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets>
  <hgbl:DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">-24000</hgbl:DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets>
  <hgbl:DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">727000</hgbl:DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts>
  <hgbl:DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">679000</hgbl:DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts>
  <hgbl:DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">-14000</hgbl:DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts>
  <hgbl:DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">-14000</hgbl:DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts>
  <hgbl:DeferredTaxAssetsNetDepreciationAndAmortization contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">-1000</hgbl:DeferredTaxAssetsNetDepreciationAndAmortization>
  <hgbl:DeferredTaxAssetsNetDepreciationAndAmortization contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">-3000</hgbl:DeferredTaxAssetsNetDepreciationAndAmortization>
  <hgbl:DeferredTaxAssetsNetOthers contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">201000</hgbl:DeferredTaxAssetsNetOthers>
  <hgbl:DeferredTaxAssetsNetOthers contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">210000</hgbl:DeferredTaxAssetsNetOthers>
  <us-gaap:DeferredTaxAssetsInventory contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">452000</us-gaap:DeferredTaxAssetsInventory>
  <us-gaap:DeferredTaxAssetsInventory contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">452000</us-gaap:DeferredTaxAssetsInventory>
  <us-gaap:DeferredTaxLiabilities contextRef="cx_31_March_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1360000</us-gaap:DeferredTaxLiabilities>
  <us-gaap:DeferredTaxLiabilities contextRef="cx_31_December_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1395000</us-gaap:DeferredTaxLiabilities>
  <us-gaap:DeferredTaxLiabilities contextRef="cx_31_March_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">489000</us-gaap:DeferredTaxLiabilities>
  <us-gaap:DeferredTaxLiabilities contextRef="cx_31_December_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">500000</us-gaap:DeferredTaxLiabilities>
  <us-gaap:DeferredTaxAssetsGross contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">24976000</us-gaap:DeferredTaxAssetsGross>
  <us-gaap:DeferredTaxAssetsGross contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">29407000</us-gaap:DeferredTaxAssetsGross>
  <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">24976000</us-gaap:DeferredTaxAssetsValuationAllowance>
  <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">4740000</us-gaap:DeferredTaxAssetsValuationAllowance>
  <us-gaap:DeferredTaxAssetsNet contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">0</us-gaap:DeferredTaxAssetsNet>
  <us-gaap:DeferredTaxAssetsNet contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">24667000</us-gaap:DeferredTaxAssetsNet>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">74422000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_31_March_2014_IncomeTaxAuthorityAxis-UnrestrictedMember" unitRef="usd" decimals="-3">59560000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_31_March_2014_IncomeTaxAuthorityAxis-RestrictedMember" unitRef="usd" decimals="-3">14862000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:TaxCreditCarryforwardAmount contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">547000</us-gaap:TaxCreditCarryforwardAmount>
  <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:OperatingLossCarryforwardsExpiration contextRef="cx_01_January_2014_TO_31_March_2014">Substantially all of the net operating loss carry forwards and unused minimum tax credit carry forwards expire between 2024 and 2034</hgbl:OperatingLossCarryforwardsExpiration>
  <us-gaap:OperatingLossCarryforwardsLimitationsOnUse contextRef="cx_01_January_2014_TO_31_March_2014">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_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_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_2014_TO_31_March_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 10 &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 March 31, 2014 the Company had a balance of $3,057
      owing to Counsel under the Counsel Loan, of which $235
      was accrued interest, as compared to a balance owing of $2,550
      at December 31, 2013. 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 the 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 entered into successive annual management services agreements (collectively, the &amp;#8220;Agreement&amp;#8221;). Under the terms of the Agreement, HGI agreed to pay Counsel for ongoing services provided to HGI by Counsel personnel. These services included 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 were: 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 received compensation from HGI. Rather, Counsel allocated 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 were payable within
      30
      days following the respective year end, subject to applicable restrictions. Any unpaid amounts bore 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;The 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="60%"&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;Three months 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;March 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;2014&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;2013&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" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  90
                &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;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  90
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Other charges&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  19
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  18
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Total&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  109
                &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;
                  108
                &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;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 payment was made on April 30, 2014 to shareholders of record at April 1, 2014. This transaction completed Counsel&amp;#8217;s planned disposition of its interest in HGI, as announced in the first quarter of 2013.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Following this disposition, the Company and Counsel entered into a replacement management services agreement (the &amp;#8220;Services Agreement&amp;#8221;). Under the terms of the Services Agreement, Counsel remains as external manager and continues to provide the same services, at similar rates. 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 Agreement until such time. Please see Note 7 for discussion of the interest and payment terms relating to the Services Agreement.&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;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. Additionally, beginning in 2009, the Company 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 in the third quarter of 2013, as discussed below, 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;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="60%"&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;Three months&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;ended March 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;2014&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;2013&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;Foster City, CA&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;
                  57
                &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;
                  57
                &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;White Plains, NY&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;
                  33
                &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;Los Angeles, 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;
                  &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: 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;
                  6
                &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;
                  57
                &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;
                  96
                &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;
      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, 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;</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
  <hgbl:ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&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="60%"&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;Three months 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;March 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;2014&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;2013&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" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            90
          &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;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            90
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Other charges&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            19
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            18
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Total&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            109
          &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;
            108
          &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:ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_31_March_2014_NatureOfExpenseAxis-ManagementFeesMember" unitRef="usd" decimals="-3">90000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2013_TO_31_March_2013_NatureOfExpenseAxis-ManagementFeesMember" unitRef="usd" decimals="-3">90000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_31_March_2014_NatureOfExpenseAxis-OtherExpenseMember" unitRef="usd" decimals="-3">19000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2013_TO_31_March_2013_NatureOfExpenseAxis-OtherExpenseMember" unitRef="usd" decimals="-3">18000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">109000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="usd" decimals="-3">108000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <hgbl:ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&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="60%"&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;Three months&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;ended March 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;2014&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;2013&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;Foster City, CA&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;
            57
          &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;
            57
          &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;White Plains, NY&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;
            33
          &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;Los Angeles, 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;
            &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: 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;
            6
          &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;
            57
          &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;
            96
          &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_2014_TO_31_March_2014_RelatedPartyTransactionsByRelatedPartyAxis-FosterCityCMember" unitRef="usd" decimals="-3">57000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2013_TO_31_March_2013_RelatedPartyTransactionsByRelatedPartyAxis-FosterCityCMember" unitRef="usd" decimals="-3">57000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2014_TO_31_March_2014_RelatedPartyTransactionsByRelatedPartyAxis-WhitePlainsNYMember" unitRef="usd" decimals="-3">0</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2013_TO_31_March_2013_RelatedPartyTransactionsByRelatedPartyAxis-WhitePlainsNYMember" unitRef="usd" decimals="-3">33000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2014_TO_31_March_2014_RelatedPartyTransactionsByRelatedPartyAxis-LosAngelesCMember" unitRef="usd" decimals="-3">0</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2013_TO_31_March_2013_RelatedPartyTransactionsByRelatedPartyAxis-LosAngelesCMember" unitRef="usd" decimals="-3">6000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">57000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="usd" decimals="-3">96000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:AccruedInterestPayableRelatedParty contextRef="cx_31_March_2014_RelatedPartyTransactionsByRelatedPartyAxis-CounselLoanMember" unitRef="usd" decimals="-3">235000</hgbl:AccruedInterestPayableRelatedParty>
  <hgbl:CommonStockSharesIssuedForEachCoCeo contextRef="cx_01_August_2012_TO_10_August_2012_BusinessAcquisitionAxis-CoChiefExecutiveOfficersMember" unitRef="shares" decimals="0">400000</hgbl:CommonStockSharesIssuedForEachCoCeo>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_August_2012_TO_10_August_2012_BusinessAcquisitionAxis-CoChiefExecutiveOfficersMember" unitRef="usd" decimals="-3">1054000</us-gaap:ShareBasedCompensation>
  <hgbl:SharesValuedAt contextRef="cx_01_August_2012_TO_10_August_2012_BusinessAcquisitionAxis-CoChiefExecutiveOfficersMember" unitRef="usd" decimals="-3">1054000</hgbl:SharesValuedAt>
  <hgbl:SharesValuedAt contextRef="cx_01_July_2013_TO_26_July_2013_BusinessAcquisitionAxis-CoChiefExecutiveOfficersMember" unitRef="usd" decimals="-3">624000</hgbl:SharesValuedAt>
  <hgbl:RevenueIntellectualPropertyLicense contextRef="cx_01_July_2013_TO_26_July_2013_FiniteLivedIntangibleAssetsByMajorClassAxis-IntellectualPropertyMember" unitRef="usd" decimals="-3">624000</hgbl:RevenueIntellectualPropertyLicense>
  <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="cx_01_January_2014_TO_31_March_2014">Beginning in December 2004, HGI and Counsel entered into successive annual management services agreements (collectively, the &amp;#8220;Agreement&amp;#8221;). Under the terms of the Agreement, HGI agreed to pay Counsel for ongoing services provided to HGI by Counsel personnel. These services included 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 were: 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 received compensation from HGI. Rather, Counsel allocated 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 were payable within 30 days following the respective year end, subject to applicable restrictions. Any unpaid amounts bore interest at 10% per annum commencing on the day after such year end.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
  <hgbl:NewAgreementWithRelatedParty contextRef="cx_31_March_2014">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 payment was made on April 30, 2014 to shareholders of record at April 1, 2014. This transaction completed Counsel&amp;#8217;s planned disposition of its interest in HGI, as announced in the first quarter of 2013.Following this disposition, the Company and Counsel entered into a replacement management services agreement (the &amp;#8220;Services Agreement&amp;#8221;). Under the terms of the Services Agreement, Counsel remains as external manager and continues to provide the same services, at similar rates. 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 Agreement until such time.</hgbl:NewAgreementWithRelatedParty>
  <us-gaap:SegmentReportingDisclosureTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 11 &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, Patent Licensing. In the second quarter of 2009, the Company diversified into a second segment, Asset Liquidation.&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 Company&amp;#8217;s segments as of and for the three months ended March 31, 2014 and 2013:&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
            &lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="7" nowrap="nowrap" width="36%"&gt;
              &lt;b&gt;For the three months ended March 31, 2014&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: -10pt; margin-left: 10pt; 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 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;&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;&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"&gt;
              &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
            &lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="10%"&gt;
              &lt;b&gt;Asset&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;
              &lt;b&gt;Patent&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="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: -10pt; margin-left: 10pt; 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="10%"&gt;
              &lt;b&gt;Liquidation&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;Licensing&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;Total&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;
              &lt;p style="text-indent: -10pt; margin-left: 10pt; 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="10%"&gt;
              1,985
            &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;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&amp;#8212;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
              1,985
            &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Loss 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="10%"&gt;
              (30
            &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="10%"&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="10%"&gt;
              (30
            &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;
              &lt;p style="text-indent: -10pt; margin-left: 10pt; 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="10%"&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="10%"&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="10%"&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: -10pt; margin-left: 10pt; 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="10%"&gt;
              71
            &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;
              &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="10%"&gt;
              71
            &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: -10pt; margin-left: 10pt; 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="10%"&gt;
              118
            &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;
              &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="10%"&gt;
              118
            &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Segment loss&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="10%"&gt;
              (471
            &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="10%"&gt;
              (11
            &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="10%"&gt;
              (482
            &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;
              &lt;p style="text-indent: -10pt; margin-left: 10pt; 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="10%"&gt;
              1,011
            &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;
              &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="10%"&gt;
              1,011
            &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: -10pt; margin-left: 10pt; 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="10%"&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="10%"&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="10%"&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Segment assets&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="10%"&gt;
              19,212
            &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
            &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;
              19,240
            &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;br/&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
            &lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" colspan="7" nowrap="nowrap" width="36%"&gt;
              &lt;b&gt;For the three months ended March 31, 2013&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: -10pt; margin-left: 10pt; 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 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;&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;&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"&gt;
              &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
            &lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="center" nowrap="nowrap" width="10%"&gt;
              &lt;b&gt;Asset&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;
              &lt;b&gt;Patent&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="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: -10pt; margin-left: 10pt; 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="10%"&gt;
              &lt;b&gt;Liquidation&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;Licensing&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;Total&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;
              &lt;p style="text-indent: -10pt; margin-left: 10pt; 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;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
              1,392
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
              200
            &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;
              1,592
            &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: -10pt; margin-left: 10pt; 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="10%"&gt;
              802
            &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;
              &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="10%"&gt;
              802
            &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: -10pt; margin-left: 10pt; 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="10%"&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="10%"&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="10%"&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: -10pt; margin-left: 10pt; 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="10%"&gt;
              95
            &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;
              &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="10%"&gt;
              95
            &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: -10pt; margin-left: 10pt; 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="10%"&gt;
              121
            &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;
              &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="10%"&gt;
              121
            &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Segment income (loss)&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="10%"&gt;
              (587
            &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="10%"&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="10%"&gt;
              (537
            &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;
              &lt;p style="text-indent: -10pt; margin-left: 10pt; 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="10%"&gt;
              2,901
            &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;
              &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="10%"&gt;
              2,901
            &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: -10pt; margin-left: 10pt; 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="10%"&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="10%"&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="10%"&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Segment assets&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="10%"&gt;
              20,297
            &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;
              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;&amp;#160;&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
              20,525
            &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;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 unaudited condensed consolidated interim financial statements of 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="90%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &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;Three months&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;Three months&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &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;ended&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;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;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &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;March 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;March 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: -10pt; margin-left: 10pt; 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;2014&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;2013&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: -10pt; margin-left: 10pt; 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: -10pt; margin-left: 10pt; 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;
                71
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                95
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Unallocated interest expense from related party debt&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                67
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                138
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                95
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total depreciation and amortization for reportable segments&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                118
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                121
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other unallocated depreciation from corporate assets&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                118
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                121
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total segment loss&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                (482
              &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;
                (537
              &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;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; 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;
                11
              &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;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; 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" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                433
              &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;
                463
              &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: -10pt; margin-left: 10pt; 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;
                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: 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;
                (353
              &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;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; 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" 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;
                (25,571
              &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: 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;
                (647
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; 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&gt;
              &lt;td bgcolor="#e6efff"&gt;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; 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 valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; 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;$&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                19,240
              &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;$&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                20,525
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
                  Other assets not allocated to segments
                  &lt;sup&gt;(1)&lt;/sup&gt;
                &lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                4,476
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                34,602
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total assets&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                23,716
              &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;
                55,127
              &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;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 width="10%"&gt;&amp;#160;&lt;/td&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;</us-gaap:SegmentReportingDisclosureTextBlock>
  <us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="7" nowrap="nowrap" width="36%"&gt;
          &lt;b&gt;For the three months ended March 31, 2014&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: -10pt; margin-left: 10pt; 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 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;&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;&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"&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="10%"&gt;
          &lt;b&gt;Asset&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;
          &lt;b&gt;Patent&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="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: -10pt; margin-left: 10pt; 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="10%"&gt;
          &lt;b&gt;Liquidation&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;Licensing&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;Total&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;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; 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="10%"&gt;
          1,985
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;&amp;#160;&amp;#8212;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
          1,985
        &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Loss 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="10%"&gt;
          (30
        &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="10%"&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="10%"&gt;
          (30
        &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;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; 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="10%"&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="10%"&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="10%"&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: -10pt; margin-left: 10pt; 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="10%"&gt;
          71
        &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;
          &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="10%"&gt;
          71
        &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: -10pt; margin-left: 10pt; 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="10%"&gt;
          118
        &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;
          &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="10%"&gt;
          118
        &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Segment loss&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="10%"&gt;
          (471
        &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="10%"&gt;
          (11
        &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="10%"&gt;
          (482
        &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;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; 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="10%"&gt;
          1,011
        &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;
          &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="10%"&gt;
          1,011
        &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: -10pt; margin-left: 10pt; 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="10%"&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="10%"&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="10%"&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Segment assets&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="10%"&gt;
          19,212
        &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
        &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;
          19,240
        &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:ScheduleOfSegmentReportingInformationBySegmentTextBlock>
  <us-gaap:Revenues contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">1985000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-SegmentTotalsMember" unitRef="usd" decimals="-3">1985000</us-gaap:Revenues>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">-30000</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-PatentLicensingMember" unitRef="usd" decimals="-3">0</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-SegmentTotalsMember" unitRef="usd" decimals="-3">-30000</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">0</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-PatentLicensingMember" unitRef="usd" decimals="-3">0</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-SegmentTotalsMember" unitRef="usd" decimals="-3">0</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:InterestExpenseDebt contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">71000</us-gaap:InterestExpenseDebt>
  <us-gaap:InterestExpenseDebt contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-PatentLicensingMember" unitRef="usd" decimals="-3">0</us-gaap:InterestExpenseDebt>
  <us-gaap:InterestExpenseDebt contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-SegmentTotalsMember" unitRef="usd" decimals="-3">71000</us-gaap:InterestExpenseDebt>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">118000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-PatentLicensingMember" unitRef="usd" decimals="-3">0</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-SegmentTotalsMember" unitRef="usd" decimals="-3">118000</us-gaap:DepreciationAndAmortization>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">-471000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-PatentLicensingMember" unitRef="usd" decimals="-3">-11000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
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  <hgbl:InvestmentInEquityAccountedAssetLiquidationInvestees contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-SegmentTotalsMember" unitRef="usd" decimals="-3">1011000</hgbl:InvestmentInEquityAccountedAssetLiquidationInvestees>
  <us-gaap:Assets contextRef="cx_31_March_2014_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">19212000</us-gaap:Assets>
  <us-gaap:Assets contextRef="cx_31_March_2014_StatementBusinessSegmentsAxis-PatentLicensingMember" unitRef="usd" decimals="-3">28000</us-gaap:Assets>
  <us-gaap:Assets contextRef="cx_31_March_2014_StatementBusinessSegmentsAxis-SegmentTotalsMember" unitRef="usd" decimals="-3">19240000</us-gaap:Assets>
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      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="7" nowrap="nowrap" width="36%"&gt;
          &lt;b&gt;For the three months ended March 31, 2013&lt;/b&gt;
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        &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: -10pt; margin-left: 10pt; 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 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;&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;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
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      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="10%"&gt;
          &lt;b&gt;Asset&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;
          &lt;b&gt;Patent&lt;/b&gt;
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        &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="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: -10pt; margin-left: 10pt; 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="10%"&gt;
          &lt;b&gt;Liquidation&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;Licensing&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;Total&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;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; 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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
          1,392
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
          200
        &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;
          1,592
        &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: -10pt; margin-left: 10pt; 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="10%"&gt;
          802
        &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;
          &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="10%"&gt;
          802
        &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: -10pt; margin-left: 10pt; 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="10%"&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="10%"&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="10%"&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: -10pt; margin-left: 10pt; 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="10%"&gt;
          95
        &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;
          &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="10%"&gt;
          95
        &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: -10pt; margin-left: 10pt; 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="10%"&gt;
          121
        &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;
          &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="10%"&gt;
          121
        &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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Segment income (loss)&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="10%"&gt;
          (587
        &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="10%"&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="10%"&gt;
          (537
        &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;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; 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="10%"&gt;
          2,901
        &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;
          &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="10%"&gt;
          2,901
        &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: -10pt; margin-left: 10pt; 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="10%"&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="10%"&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="10%"&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Segment assets&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="10%"&gt;
          20,297
        &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;
          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;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="10%"&gt;
          20,525
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
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  <us-gaap:Revenues contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">1392000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-PatentLicensingMember" unitRef="usd" decimals="-3">200000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-SegmentTotalsMember" unitRef="usd" decimals="-3">1592000</us-gaap:Revenues>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">802000</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-PatentLicensingMember" unitRef="usd" decimals="-3">0</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-SegmentTotalsMember" unitRef="usd" decimals="-3">802000</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">0</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-PatentLicensingMember" unitRef="usd" decimals="-3">0</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-SegmentTotalsMember" unitRef="usd" decimals="-3">0</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:InterestExpenseDebt contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">95000</us-gaap:InterestExpenseDebt>
  <us-gaap:InterestExpenseDebt contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-PatentLicensingMember" unitRef="usd" decimals="-3">0</us-gaap:InterestExpenseDebt>
  <us-gaap:InterestExpenseDebt contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-SegmentTotalsMember" unitRef="usd" decimals="-3">95000</us-gaap:InterestExpenseDebt>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">121000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-PatentLicensingMember" unitRef="usd" decimals="-3">0</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-SegmentTotalsMember" unitRef="usd" decimals="-3">121000</us-gaap:DepreciationAndAmortization>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">-587000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-PatentLicensingMember" unitRef="usd" decimals="-3">50000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-SegmentTotalsMember" unitRef="usd" decimals="-3">-537000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <hgbl:InvestmentInEquityAccountedAssetLiquidationInvestees contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">2901000</hgbl:InvestmentInEquityAccountedAssetLiquidationInvestees>
  <hgbl:InvestmentInEquityAccountedAssetLiquidationInvestees contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-PatentLicensingMember" unitRef="usd" decimals="-3">0</hgbl:InvestmentInEquityAccountedAssetLiquidationInvestees>
  <hgbl:InvestmentInEquityAccountedAssetLiquidationInvestees contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-SegmentTotalsMember" unitRef="usd" decimals="-3">2901000</hgbl:InvestmentInEquityAccountedAssetLiquidationInvestees>
  <us-gaap:Assets contextRef="cx_31_March_2013_StatementBusinessSegmentsAxis-AssetLiquidationSegmentMember" unitRef="usd" decimals="-3">20297000</us-gaap:Assets>
  <us-gaap:Assets contextRef="cx_31_March_2013_StatementBusinessSegmentsAxis-PatentLicensingMember" unitRef="usd" decimals="-3">228000</us-gaap:Assets>
  <us-gaap:Assets contextRef="cx_31_March_2013_StatementBusinessSegmentsAxis-SegmentTotalsMember" unitRef="usd" decimals="-3">20525000</us-gaap:Assets>
  <hgbl:ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&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="90%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &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;Three months&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;Three months&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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &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;ended&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;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;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &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;March 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;March 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: -10pt; margin-left: 10pt; 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;2014&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;2013&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: -10pt; margin-left: 10pt; 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: -10pt; margin-left: 10pt; 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;
          71
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          95
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Unallocated interest expense from related party debt&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          67
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          138
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          95
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total depreciation and amortization for reportable segments&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          118
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          121
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other unallocated depreciation from corporate assets&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          118
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          121
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total segment loss&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          (482
        &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;
          (537
        &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;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; 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;
          11
        &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;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; 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" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          433
        &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;
          463
        &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: -10pt; margin-left: 10pt; 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;
          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: 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;
          (353
        &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;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; 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" 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;
          (25,571
        &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: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          (647
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff"&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Segment assets&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          19,240
        &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;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          20,525
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
            Other assets not allocated to segments
            &lt;sup&gt;(1)&lt;/sup&gt;
          &lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          4,476
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          34,602
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        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
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      &lt;tr valign="top"&gt;
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          &lt;p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total assets&lt;/p&gt;
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          23,716
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        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
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          55,127
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        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
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  <us-gaap:InterestExpenseDebt contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">71000</us-gaap:InterestExpenseDebt>
  <us-gaap:InterestExpenseDebt contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">95000</us-gaap:InterestExpenseDebt>
  <us-gaap:InterestExpenseRelatedParty contextRef="cx_01_January_2014_TO_31_March_2014_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">67000</us-gaap:InterestExpenseRelatedParty>
  <us-gaap:InterestExpenseRelatedParty contextRef="cx_01_January_2013_TO_31_March_2013_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">0</us-gaap:InterestExpenseRelatedParty>
  <hgbl:TotalInterestExpense contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">138000</hgbl:TotalInterestExpense>
  <hgbl:TotalInterestExpense contextRef="cx_01_January_2013_TO_31_March_2013" unitRef="usd" decimals="-3">95000</hgbl:TotalInterestExpense>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">118000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">121000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2014_TO_31_March_2014_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">0</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2013_TO_31_March_2013_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">0</us-gaap:DepreciationAndAmortization>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="cx_01_January_2014_TO_31_March_2014_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">-482000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="cx_01_January_2013_TO_31_March_2013_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">-537000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <hgbl:OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments contextRef="cx_01_January_2014_TO_31_March_2014_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">11000</hgbl:OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments>
  <hgbl:OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments contextRef="cx_01_January_2013_TO_31_March_2013_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">0</hgbl:OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments>
  <us-gaap:OtherExpenses contextRef="cx_01_January_2014_TO_31_March_2014_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">433000</us-gaap:OtherExpenses>
  <us-gaap:OtherExpenses contextRef="cx_01_January_2013_TO_31_March_2013_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">463000</us-gaap:OtherExpenses>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="cx_01_January_2014_TO_31_March_2014_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">-24667000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="cx_01_January_2013_TO_31_March_2013_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3">353000</us-gaap:IncomeTaxExpenseBenefit>
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  <us-gaap:Assets contextRef="cx_31_March_2013_StatementBusinessSegmentsAxis-ReportableSubsegmentsMember" unitRef="usd" decimals="-3">20525000</us-gaap:Assets>
  <us-gaap:Assets contextRef="cx_31_March_2014_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3" id="fnid_Table16-ScheduleNo2-ScheduleNarrative24">4476000</us-gaap:Assets>
  <us-gaap:Assets contextRef="cx_31_March_2013_SegmentSignificantReconcilingAxis-MaterialReconcilingItemsMember" unitRef="usd" decimals="-3" id="fnid_Table16-ScheduleNo2-ScheduleNarrative25">34602000</us-gaap:Assets>
  <us-gaap:Assets contextRef="cx_31_March_2013" unitRef="usd" decimals="-3">55127000</us-gaap:Assets>
  <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 12 &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 March 31, 2014, HGI has no commitments other than the Unused Line Fee on its third party debt and leases on the HGP offices in California. The leases expire on December 11, 2015 and July 31, 2016. 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="30%"&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;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="24%"&gt;
                  216
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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                &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;
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                &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
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                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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                &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;
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                  654
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                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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    &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 March 31, 2014 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_2014_TO_31_March_2014">&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="30%"&gt;
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          &lt;td align="left" bgcolor="#e6efff"&gt;2014&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="24%"&gt;
            216
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          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &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
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          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &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;
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          &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;
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            654
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          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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  <hgbl:OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">216000</hgbl:OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear>
  <hgbl:OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">293000</hgbl:OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear>
  <hgbl:OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">145000</hgbl:OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDue contextRef="cx_31_March_2014" unitRef="usd" decimals="-3">654000</us-gaap:OperatingLeasesFutureMinimumPaymentsDue>
  <us-gaap:SubsequentEventsTextBlock contextRef="cx_01_January_2014_TO_31_March_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 13 &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 March 31, 2014 for disclosure. There have been no material subsequent events requiring disclosure in this Report.&lt;/p&gt;</us-gaap:SubsequentEventsTextBlock>
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  <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="FutureAccountingPronouncementsPolicyTextBlock" id="hgbl_FutureAccountingPronouncementsPolicyTextBlock" 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="ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" id="hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" 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="ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock" id="hgbl_ReconciliationOfReportedSegmentInformationFromSegmentsToConsolidatedFinancialStatementItemsTableTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <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="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="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="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="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="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="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="AnnualFacilityFeeMember" id="hgbl_AnnualFacilityFeeMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="AnnualAgencyFeeMember" id="hgbl_AnnualAgencyFeeMember" 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="duration" xbrli:balance="credit"/>
  <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="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="OperatingLossCarryforwardsExpiration" id="hgbl_OperatingLossCarryforwardsExpiration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <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="CommonSharesOfTheCompanyAcquired" id="hgbl_CommonSharesOfTheCompanyAcquired" type="xbrli:sharesItemType" 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="NewAgreementWithRelatedParty" id="hgbl_NewAgreementWithRelatedParty" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant"/>
  <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="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="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="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="ChangeInTemporaryDifferencesAbstract" id="hgbl_ChangeInTemporaryDifferencesAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="true" nillable="true" xbrli:periodType="duration"/>
  <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="MinimumTaxCreditCarryforwardAmount" id="hgbl_MinimumTaxCreditCarryforwardAmount" 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="ManagementFeesMember" id="hgbl_ManagementFeesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="LeaseExpenseMember" id="hgbl_LeaseExpenseMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <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="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="SegmentTotalsMember" id="hgbl_SegmentTotalsMember" 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: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:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>8
<FILENAME>hgbl-20140331_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:08:35:46 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-20140331.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"/>
    <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:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="IncomeTaxReceivable" use="optional" order="9" 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_DeferredTaxAssetsNetCurrent" xlink:label="DeferredTaxAssetsNetCurrent" xlink:title="DeferredTaxAssetsNetCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsCurrent" xlink:to="DeferredTaxAssetsNetCurrent" use="optional" order="10" 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_Assets" xlink:label="Assets" xlink:title="Assets"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="AssetsCurrent" use="optional" order="11" 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_InventoryRealEstate" xlink:label="InventoryRealEstate" xlink:title="InventoryRealEstate"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="InventoryRealEstate" use="optional" order="13" 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_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:label="InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:title="InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" use="optional" order="14" 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_EquityMethodInvestments" xlink:label="EquityMethodInvestments" xlink:title="EquityMethodInvestments"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="EquityMethodInvestments" use="optional" order="15" 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_PropertyPlantAndEquipmentNet" xlink:label="PropertyPlantAndEquipmentNet" xlink:title="PropertyPlantAndEquipmentNet"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="PropertyPlantAndEquipmentNet" use="optional" order="16" 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_FiniteLivedIntangibleAssetsNet" xlink:label="FiniteLivedIntangibleAssetsNet" xlink:title="FiniteLivedIntangibleAssetsNet"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="FiniteLivedIntangibleAssetsNet" use="optional" order="17" 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_Goodwill" xlink:label="Goodwill" xlink:title="Goodwill"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="Goodwill" use="optional" order="18" 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_DeferredTaxAssetsNetNoncurrent" xlink:label="DeferredTaxAssetsNetNoncurrent" xlink:title="DeferredTaxAssetsNetNoncurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="DeferredTaxAssetsNetNoncurrent" use="optional" order="19" 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_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="AccountsPayableAndAccruedLiabilitiesCurrent" xlink:title="AccountsPayableAndAccruedLiabilitiesCurrent"/>
    <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:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="AccountsPayableAndAccruedLiabilitiesCurrent" use="optional" order="23" 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_AccruedIncomeTaxesCurrent" xlink:label="AccruedIncomeTaxesCurrent" xlink:title="AccruedIncomeTaxesCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="AccruedIncomeTaxesCurrent" use="optional" order="24" 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_ShortTermBankLoansAndNotesPayable" xlink:label="ShortTermBankLoansAndNotesPayable" xlink:title="ShortTermBankLoansAndNotesPayable"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="ShortTermBankLoansAndNotesPayable" use="optional" order="25" 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_DueToRelatedPartiesCurrent" xlink:label="DueToRelatedPartiesCurrent" xlink:title="DueToRelatedPartiesCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="DueToRelatedPartiesCurrent" use="optional" order="26" 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_LiabilitiesAndStockholdersEquity" xlink:label="LiabilitiesAndStockholdersEquity" xlink:title="LiabilitiesAndStockholdersEquity"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndStockholdersEquity" xlink:to="Liabilities" use="optional" order="27" 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_PreferredStockValue" xlink:label="PreferredStockValue" xlink:title="PreferredStockValue"/>
    <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:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="StockholdersEquity" xlink:to="PreferredStockValue" use="optional" order="30" 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_CommonStockValue" xlink:label="CommonStockValue" xlink:title="CommonStockValue"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="StockholdersEquity" xlink:to="CommonStockValue" use="optional" order="31" 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_AdditionalPaidInCapital" xlink:label="AdditionalPaidInCapital" xlink:title="AdditionalPaidInCapital"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="StockholdersEquity" xlink:to="AdditionalPaidInCapital" use="optional" order="32" 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_RetainedEarningsAccumulatedDeficit" xlink:label="RetainedEarningsAccumulatedDeficit" xlink:title="RetainedEarningsAccumulatedDeficit"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="StockholdersEquity" xlink:to="RetainedEarningsAccumulatedDeficit" use="optional" order="33" 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_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:title="AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="StockholdersEquity" xlink:to="AccumulatedOtherComprehensiveIncomeLossNetOfTax" use="optional" order="34" weight="1"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndStockholdersEquity" xlink:to="StockholdersEquity" use="optional" order="35" weight="1"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/BalanceSheetParenthetical" xlink:type="simple" xlink:href="hgbl-20140331.xsd#role_BalanceSheetParenthetical"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/BalanceSheetParenthetical"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/IncomeStatement" xlink:type="simple" xlink:href="hgbl-20140331.xsd#role_IncomeStatement"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/IncomeStatement">
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_AssetSales" xlink:label="AssetSales" xlink:title="AssetSales"/>
    <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:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SalesRevenueNet" xlink:to="AssetSales" 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_SalesRevenueServicesNet" xlink:label="SalesRevenueServicesNet" xlink:title="SalesRevenueServicesNet"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SalesRevenueNet" xlink:to="SalesRevenueServicesNet" 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_Revenues" xlink:label="Revenues" xlink:title="Revenues"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Revenues" xlink:to="SalesRevenueNet" use="optional" order="5" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_IntellectualPropertyRevenue" xlink:label="IntellectualPropertyRevenue" xlink:title="IntellectualPropertyRevenue"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Revenues" xlink:to="IntellectualPropertyRevenue" use="optional" order="6" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" xlink:label="OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" xlink:title="OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" xlink:to="Revenues" use="optional" order="7" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_AssetLiquidationExpenses" xlink:label="AssetLiquidationExpenses" xlink:title="AssetLiquidationExpenses"/>
    <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"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CostsAndExpenses" xlink:to="AssetLiquidationExpenses" use="optional" order="9" 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_OtherCostOfOperatingRevenue" xlink:label="OtherCostOfOperatingRevenue" xlink:title="OtherCostOfOperatingRevenue"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CostsAndExpenses" xlink:to="OtherCostOfOperatingRevenue" use="optional" order="10" 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_LicenseCosts" xlink:label="LicenseCosts" xlink:title="LicenseCosts"/>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>9
<FILENAME>hgbl-20140331_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
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</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>10
<FILENAME>hgbl-20140331_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8" standalone="yes"?>
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    <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; 2013 - $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=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsNoncurrentAbstract" xlink:label="AssetsNoncurrentAbstract" xlink:title="AssetsNoncurrentAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AssetsNoncurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AssetsNoncurrentAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_AssetsNoncurrentAbstract_en-US">Non-current assets:</link:label>
    <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=""/>
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    <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 575 Class N shares at March 31, 2014 and 579 Class N shares at December 31, 2013, liquidation preference of $575 at March 31, 2014 and $579 at December 31, 2013</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 28,167,408 shares at March 31, 2014 and 28,167,248 shares at December 31, 2013</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-20140331.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-20140331.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-20140331.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-20140331.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-20140331.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, 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="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">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"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CostsAndExpenses" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_CostsAndExpenses" xml:lang="en-US" id="totalLabel_us-gaap_CostsAndExpenses_en-US">Total operating costs and expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CostsAndExpenses" xlink:to="label_us-gaap_CostsAndExpenses" use="optional" order="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" xlink:label="OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" xlink:title="OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" xml:lang="en-US" id="totalLabel_hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments_en-US">Operating income (loss) before earnings of equity accounted asset liquidation investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" xlink:to="label_hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" use="optional" order="16" xlink:title=""/>
    <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>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:label="EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:title="EarningsOfEquityAccountedAssetLiquidationInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xml:lang="en-US" id="verboseLabel_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments_en-US">Earnings (loss) of equity accounted asset liquidation investments (net of tax of $0)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:to="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" use="optional" order="17" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xml:lang="en-US" id="documentation_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments_en-US">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.</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_OperatingIncomeLoss" xlink:label="OperatingIncomeLoss" xlink:title="OperatingIncomeLoss"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_OperatingIncomeLoss" xml:lang="en-US" id="totalLabel_us-gaap_OperatingIncomeLoss_en-US">Operating loss</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingIncomeLoss" xlink:to="label_us-gaap_OperatingIncomeLoss" 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_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>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NonoperatingIncomeExpenseAbstract" xlink:to="label_us-gaap_NonoperatingIncomeExpenseAbstract" 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_OtherNonoperatingIncomeExpense" xlink:label="OtherNonoperatingIncomeExpense" xlink:title="OtherNonoperatingIncomeExpense"/>
    <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>
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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=""/>
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    <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=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxExpenseBenefit" xlink:to="label_us-gaap_IncomeTaxExpenseBenefit" use="optional" order="25" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xml:lang="en-US" id="verboseLabel_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments_en-US">Earnings of other equity accounted investments (net of tax of $0)</link:label>
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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"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NetIncomeLoss" xml:lang="en-US" id="totalLabel_us-gaap_NetIncomeLoss_en-US">Net loss</link:label>
    <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=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:label="ComprehensiveIncomeNetOfTaxAbstract" xlink:title="ComprehensiveIncomeNetOfTaxAbstract"/>
    <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=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:title="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
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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_ComprehensiveIncomeNetOfTax" xlink:label="ComprehensiveIncomeNetOfTax" xlink:title="ComprehensiveIncomeNetOfTax"/>
    <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"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xml:lang="en-US" id="label_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_en-US">Weighted average common shares outstanding - basic and diluted (in thousands)</link:label>
    <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"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EarningsPerShareBasicAndDilutedAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EarningsPerShareBasicAndDilutedAbstract" xml:lang="en-US" id="label_us-gaap_EarningsPerShareBasicAndDilutedAbstract_en-US">Earnings (loss) per share basic and diluted: abstract</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsPerShareBasicAndDilutedAbstract" xlink:to="label_us-gaap_EarningsPerShareBasicAndDilutedAbstract" 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_EarningsPerShareBasicAndDiluted" xlink:label="EarningsPerShareBasicAndDiluted" xlink:title="EarningsPerShareBasicAndDiluted"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsPerShareBasicAndDiluted" xlink:to="label_us-gaap_EarningsPerShareBasicAndDiluted" 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_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:label="StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:title="StatementOfIncomeAndComprehensiveIncomeAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xml:lang="en-US" id="label_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_en-US">Statement of Income and Comprehensive Income [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:to="label_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:label="TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:title="TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xml:lang="en-US" id="verboseLabel_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments_en-US">Tax on earnings (loss) of other equity accounted asset liquidation investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:to="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xml:lang="en-US" id="documentation_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments_en-US">Tax on Income (Loss) from Equity Method Investments Excluding Asset Liquidation Investments.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_TaxOnOtherEquityAccountedInvestments" xlink:label="TaxOnOtherEquityAccountedInvestments" xlink:title="TaxOnOtherEquityAccountedInvestments"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TaxOnOtherEquityAccountedInvestments" xlink:to="label_hgbl_TaxOnOtherEquityAccountedInvestments" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TaxOnOtherEquityAccountedInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_TaxOnOtherEquityAccountedInvestments" xml:lang="en-US" id="documentation_hgbl_TaxOnOtherEquityAccountedInvestments_en-US">Tax on other equity accounted 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_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:label="OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:title="OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:to="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" 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_StatementEquityComponentsAxis" xlink:label="StatementEquityComponentsAxis" xlink:title="StatementEquityComponentsAxis"/>
    <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=""/>
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    <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=""/>
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    <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=""/>
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    <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-20140331.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="5" 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-20140331.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="5.1" 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="hgbl-20140331.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="6" 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-20140331.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="7" 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-20140331.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="8" 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="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 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="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 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 added to principal of 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: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 added to principal of 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_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="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_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">Earnings of other equity accounted investments</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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-20140331.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 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">Decrease in other current 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">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 provided by 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-20140331.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 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 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="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=""/>
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    <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=""/>
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    <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">Proceeds of advances from a related party</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=""/>
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    <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">Repayment of debt payable 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 and cash equivalents at beginning of period</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 and cash equivalents 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_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-20140331.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-20140331.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">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-20140331.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">Basis of Presentation [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_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:label="DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:title="DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xml:lang="en-US" id="label_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_en-US">Stock-based Compensation [Text Block]</link:label>
    <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="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_EarningsPerShareTextBlock" xlink:label="EarningsPerShareTextBlock" xlink:title="EarningsPerShareTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EarningsPerShareTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EarningsPerShareTextBlock" xml:lang="en-US" id="label_us-gaap_EarningsPerShareTextBlock_en-US">Earnings Per Share [Text Block]</link:label>
    <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="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_CompositionOfCertainFinancialStatementCaptionsTextBlock" xlink:label="CompositionOfCertainFinancialStatementCaptionsTextBlock" xlink:title="CompositionOfCertainFinancialStatementCaptionsTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CompositionOfCertainFinancialStatementCaptionsTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_CompositionOfCertainFinancialStatementCaptionsTextBlock" xml:lang="en-US" id="verboseLabel_hgbl_CompositionOfCertainFinancialStatementCaptionsTextBlock_en-US">Composition of Certain Financial Statement Items [Text Block]</link:label>
    <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=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CompositionOfCertainFinancialStatementCaptionsTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CompositionOfCertainFinancialStatementCaptionsTextBlock" xml:lang="en-US" id="documentation_hgbl_CompositionOfCertainFinancialStatementCaptionsTextBlock_en-US">The entire disclosure relating to composition of certain financial statement captions.</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_EquityMethodInvestmentsDisclosureTextBlock" xlink:label="EquityMethodInvestmentsDisclosureTextBlock" xlink:title="EquityMethodInvestmentsDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestmentsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityMethodInvestmentsDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_EquityMethodInvestmentsDisclosureTextBlock_en-US">Asset Liquidation Investments and Investments [Text Block]</link:label>
    <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="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_DebtDisclosureTextBlock" xlink:label="DebtDisclosureTextBlock" xlink:title="DebtDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_DebtDisclosureTextBlock_en-US">Debt [Text Block]</link:label>
    <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="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_PatentParticipationFeeTextBlock" xlink:label="PatentParticipationFeeTextBlock" xlink:title="PatentParticipationFeeTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PatentParticipationFeeTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_PatentParticipationFeeTextBlock" xml:lang="en-US" id="label_hgbl_PatentParticipationFeeTextBlock_en-US">Patent Participation Fee [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PatentParticipationFeeTextBlock" xlink:to="label_hgbl_PatentParticipationFeeTextBlock" use="optional" order="9" xlink:title=""/>
    <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>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="IncomeTaxDisclosureTextBlock" xlink:title="IncomeTaxDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_IncomeTaxDisclosureTextBlock_en-US">Income Taxes [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxDisclosureTextBlock" xlink:to="label_us-gaap_IncomeTaxDisclosureTextBlock" 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_RelatedPartyTransactionsDisclosureTextBlock" xlink:label="RelatedPartyTransactionsDisclosureTextBlock" xlink:title="RelatedPartyTransactionsDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock_en-US">Related Party Transactions [Text Block]</link:label>
    <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_SegmentReportingDisclosureTextBlock" xlink:label="SegmentReportingDisclosureTextBlock" xlink:title="SegmentReportingDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SegmentReportingDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SegmentReportingDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_SegmentReportingDisclosureTextBlock_en-US">Segment Reporting [Text Block]</link:label>
    <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="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_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="CommitmentsAndContingenciesDisclosureTextBlock" xlink:title="CommitmentsAndContingenciesDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_en-US">Commitments and Contingencies [Text Block]</link:label>
    <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="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_SubsequentEventsTextBlock" xlink:label="SubsequentEventsTextBlock" xlink:title="SubsequentEventsTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SubsequentEventsTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SubsequentEventsTextBlock" xml:lang="en-US" id="label_us-gaap_SubsequentEventsTextBlock_en-US">Subsequent Events [Text Block]</link:label>
    <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="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_UseOfEstimates" xlink:label="UseOfEstimates" xlink:title="UseOfEstimates"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_UseOfEstimates" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_UseOfEstimates" xml:lang="en-US" id="label_us-gaap_UseOfEstimates_en-US">Use of estimates [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="UseOfEstimates" xlink:to="label_us-gaap_UseOfEstimates" 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_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:title="NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_en-US">Recently Adopted Accounting Pronouncements [Policy Text Block]</link:label>
    <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="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_FutureAccountingPronouncementsPolicyTextBlock" xlink:label="FutureAccountingPronouncementsPolicyTextBlock" xlink:title="FutureAccountingPronouncementsPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_FutureAccountingPronouncementsPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_FutureAccountingPronouncementsPolicyTextBlock" xml:lang="en-US" id="label_hgbl_FutureAccountingPronouncementsPolicyTextBlock_en-US">Future Accounting Pronouncements [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FutureAccountingPronouncementsPolicyTextBlock" xlink:to="label_hgbl_FutureAccountingPronouncementsPolicyTextBlock" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_FutureAccountingPronouncementsPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_FutureAccountingPronouncementsPolicyTextBlock" xml:lang="en-US" id="documentation_hgbl_FutureAccountingPronouncementsPolicyTextBlock_en-US">Disclosure of future accounting pronouncements that may impact the entity's financial reporting.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_AssetLiquidationAccountingPolicyTextBlock" xlink:label="AssetLiquidationAccountingPolicyTextBlock" xlink:title="AssetLiquidationAccountingPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationAccountingPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AssetLiquidationAccountingPolicyTextBlock" xml:lang="en-US" id="label_hgbl_AssetLiquidationAccountingPolicyTextBlock_en-US">Asset liquidation accounting [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetLiquidationAccountingPolicyTextBlock" xlink:to="label_hgbl_AssetLiquidationAccountingPolicyTextBlock" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationAccountingPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetLiquidationAccountingPolicyTextBlock" xml:lang="en-US" id="documentation_hgbl_AssetLiquidationAccountingPolicyTextBlock_en-US">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.</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_CashAndCashEquivalentsPolicyTextBlock" xlink:label="CashAndCashEquivalentsPolicyTextBlock" xlink:title="CashAndCashEquivalentsPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CashAndCashEquivalentsPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_CashAndCashEquivalentsPolicyTextBlock_en-US">Cash and Cash Equivalents, Policy [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashAndCashEquivalentsPolicyTextBlock" xlink:to="label_us-gaap_CashAndCashEquivalentsPolicyTextBlock" 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_ReceivablesPolicyTextBlock" xlink:label="ReceivablesPolicyTextBlock" xlink:title="ReceivablesPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ReceivablesPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ReceivablesPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_ReceivablesPolicyTextBlock_en-US">Amounts receivable [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReceivablesPolicyTextBlock" xlink:to="label_us-gaap_ReceivablesPolicyTextBlock" 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_InventoryPolicyTextBlock" xlink:label="InventoryPolicyTextBlock" xlink:title="InventoryPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InventoryPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InventoryPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_InventoryPolicyTextBlock_en-US">Inventory [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InventoryPolicyTextBlock" xlink:to="label_us-gaap_InventoryPolicyTextBlock" 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_EquityAndCostMethodInvestmentsPolicy" xlink:label="EquityAndCostMethodInvestmentsPolicy" xlink:title="EquityAndCostMethodInvestmentsPolicy"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityAndCostMethodInvestmentsPolicy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityAndCostMethodInvestmentsPolicy" xml:lang="en-US" id="label_us-gaap_EquityAndCostMethodInvestmentsPolicy_en-US">Investments [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityAndCostMethodInvestmentsPolicy" xlink:to="label_us-gaap_EquityAndCostMethodInvestmentsPolicy" 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_FairValueOfFinancialInstrumentsPolicy" xlink:label="FairValueOfFinancialInstrumentsPolicy" xlink:title="FairValueOfFinancialInstrumentsPolicy"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FairValueOfFinancialInstrumentsPolicy" xml:lang="en-US" id="label_us-gaap_FairValueOfFinancialInstrumentsPolicy_en-US">Fair value of financial instruments [Policy Text Block]</link:label>
    <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="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xlink:label="AssetsandliabilitiesacquiredPolicyTextBlock" xlink:title="AssetsandliabilitiesacquiredPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xml:lang="en-US" id="verboseLabel_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock_en-US">Assets and liabilities acquired [Policy Text Block]</link:label>
    <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="10" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xml:lang="en-US" id="documentation_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock_en-US">Disclosure of accounting policy for acquired assets and liabilities as a component of a business combination.</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_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:label="GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:title="GoodwillAndIntangibleAssetsIntangibleAssetsPolicy"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xml:lang="en-US" id="label_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_en-US">Intangible assets [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:to="label_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" 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_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:label="GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:title="GoodwillAndIntangibleAssetsGoodwillPolicy"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xml:lang="en-US" id="label_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy_en-US">Goodwill [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:to="label_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" 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_IncomeTaxPolicyTextBlock" xlink:label="IncomeTaxPolicyTextBlock" xlink:title="IncomeTaxPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_IncomeTaxPolicyTextBlock_en-US">Deferred income tax assets [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxPolicyTextBlock" xlink:to="label_us-gaap_IncomeTaxPolicyTextBlock" 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_CommitmentsAndContingenciesPolicyTextBlock" xlink:label="CommitmentsAndContingenciesPolicyTextBlock" xlink:title="CommitmentsAndContingenciesPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_CommitmentsAndContingenciesPolicyTextBlock_en-US">Liabilities and contingencies [Policy Text Block]</link:label>
    <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="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_AssetLiquidationRevenuePolicyTextBlock" xlink:label="AssetLiquidationRevenuePolicyTextBlock" xlink:title="AssetLiquidationRevenuePolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationRevenuePolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AssetLiquidationRevenuePolicyTextBlock" xml:lang="en-US" id="label_hgbl_AssetLiquidationRevenuePolicyTextBlock_en-US">Asset liquidation revenue [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetLiquidationRevenuePolicyTextBlock" xlink:to="label_hgbl_AssetLiquidationRevenuePolicyTextBlock" use="optional" order="15" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationRevenuePolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetLiquidationRevenuePolicyTextBlock" xml:lang="en-US" id="documentation_hgbl_AssetLiquidationRevenuePolicyTextBlock_en-US">Disclosure of accounting policy for asset liquidation revenue.</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_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:label="ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:title="ShareBasedCompensationOptionAndIncentivePlansPolicy"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_en-US">Stock-based compensation [Policy Text Block]</link:label>
    <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="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_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="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_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="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_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:label="ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:title="ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_en-US">Schedule of Intangible Assets [Table Text Block]</link:label>
    <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="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_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:label="ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:title="ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_en-US">Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]</link:label>
    <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="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xlink:label="ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xlink:title="ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xml:lang="en-US" id="verboseLabel_hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock_en-US">Schedule of Results of Operations Attributable to the Company from the Joint Ventures in Which it is Invested [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xlink:to="label_hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xml:lang="en-US" id="documentation_hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock_en-US">Tabular disclosure of the results of operations attributable to the company from its equity method investments in Joint Ventures (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_EquityMethodInvestmentsTextBlock" xlink:label="EquityMethodInvestmentsTextBlock" xlink:title="EquityMethodInvestmentsTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestmentsTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityMethodInvestmentsTextBlock" xml:lang="en-US" id="label_us-gaap_EquityMethodInvestmentsTextBlock_en-US">Schedule of The Company's Other Investments [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentsTextBlock" xlink:to="label_us-gaap_EquityMethodInvestmentsTextBlock" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_ComponentsEquityMethodInvestmentsTableTextBlock" xlink:label="ComponentsEquityMethodInvestmentsTableTextBlock" xlink:title="ComponentsEquityMethodInvestmentsTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ComponentsEquityMethodInvestmentsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ComponentsEquityMethodInvestmentsTableTextBlock" xml:lang="en-US" id="verboseLabel_hgbl_ComponentsEquityMethodInvestmentsTableTextBlock_en-US">Schedule of The Company's Investment in Polaroid [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ComponentsEquityMethodInvestmentsTableTextBlock" xlink:to="label_hgbl_ComponentsEquityMethodInvestmentsTableTextBlock" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ComponentsEquityMethodInvestmentsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ComponentsEquityMethodInvestmentsTableTextBlock" xml:lang="en-US" id="documentation_hgbl_ComponentsEquityMethodInvestmentsTableTextBlock_en-US">Tabular disclosure of components of equity method investments other than equity method 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_ScheduleOfDebtTableTextBlock" xlink:label="ScheduleOfDebtTableTextBlock" xlink:title="ScheduleOfDebtTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfDebtTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfDebtTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfDebtTableTextBlock_en-US">Schedule of Debt [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfDebtTableTextBlock" xlink:to="label_us-gaap_ScheduleOfDebtTableTextBlock" 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_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:label="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:title="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_en-US">Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]</link:label>
    <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="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_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:label="ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:title="ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_en-US">Schedule of Deferred Tax Assets and Liabilities [Table Text Block]</link:label>
    <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="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_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="RelatedPartyTransactionsByRelatedPartyAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_en-US">Related Party [Axis]</link:label>
    <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-20140331.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-20140331.xsd#hgbl_WhitePlainsNYMember" xlink:label="WhitePlainsNYMember" xlink:title="WhitePlainsNYMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_WhitePlainsNYMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_WhitePlainsNYMember" xml:lang="en-US" id="verboseLabel_hgbl_WhitePlainsNYMember_en-US">White Plains, NY [Member]</link:label>
    <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-20140331.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-20140331.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-20140331.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-20140331.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-20140331.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-20140331.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-20140331.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-20140331.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="10" 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-20140331.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="11" 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_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="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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="13" 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_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="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="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-20140331.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-20140331.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="11" 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-20140331.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-20140331.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-20140331.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="2" 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-20140331.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-20140331.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-20140331.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-20140331.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-20140331.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:loc xlink:type="locator" xlink:href="hgbl-20140331.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="9" 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: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="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_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-20140331.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="1" 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="hgbl-20140331.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="4" 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_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_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="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_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-20140331.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="1" 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_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="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_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="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_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="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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="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-20140331.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_IntellectualPropertyMember" xlink:label="IntellectualPropertyMember" xlink:title="IntellectualPropertyMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IntellectualPropertyMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IntellectualPropertyMember" xml:lang="en-US" id="label_us-gaap_IntellectualPropertyMember_en-US">Intellectual Property [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IntellectualPropertyMember" xlink:to="label_us-gaap_IntellectualPropertyMember" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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="2" 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="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-20140331.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-20140331.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="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="FiniteLivedIntangibleAssetUsefulLife" xlink:title="FiniteLivedIntangibleAssetUsefulLife"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetUsefulLife" xml:lang="en-US" id="verboseLabel_us-gaap_FiniteLivedIntangibleAssetUsefulLife_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="FiniteLivedIntangibleAssetUsefulLife" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetUsefulLife" 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_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_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-20140331.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="6" 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-20140331.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="5" 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-20140331.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="2" 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-20140331.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="3" 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="hgbl-20140331.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="7" 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-20140331.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="1" 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-20140331.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_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-20140331.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-20140331.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-20140331.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-20140331.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: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/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: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_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-20140331.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-20140331.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-20140331.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-20140331.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-20140331.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-20140331.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: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="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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/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: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="11" 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 Equity Interest Held by Co - Chief Executive Officers</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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/terseLabel" xlink:title="label_hgbl_PercentageOfEquityInterestAcquiredByParent" xml:lang="en-US" id="terseLabel_hgbl_PercentageOfEquityInterestAcquiredByParent_en-US">PercentageOfEquityInterestAcquiredByParent</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="12" 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">PercentageOfEquityInterestAcquiredByParent</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="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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/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: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="14" 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">Business Acquisition, Options Issued Number of Options Issued</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_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/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: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="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_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/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: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="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_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/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: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="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_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/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: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="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_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/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: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="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_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/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: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="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_DebtInstrumentAxis" xlink:label="DebtInstrumentAxis" xlink:title="DebtInstrumentAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentAxis" xml:lang="en-US" id="label_us-gaap_DebtInstrumentAxis_en-US">Debt Instrument [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentAxis" xlink:to="label_us-gaap_DebtInstrumentAxis" 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_DebtInstrumentNameDomain" xlink:label="DebtInstrumentNameDomain" xlink:title="DebtInstrumentNameDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentNameDomain" xml:lang="en-US" id="label_us-gaap_DebtInstrumentNameDomain_en-US">Debt Instrument, Name [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentNameDomain" xlink:to="label_us-gaap_DebtInstrumentNameDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_AnnualFacilityFeeMember" xlink:label="AnnualFacilityFeeMember" xlink:title="AnnualFacilityFeeMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AnnualFacilityFeeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AnnualFacilityFeeMember" xml:lang="en-US" id="label_hgbl_AnnualFacilityFeeMember_en-US">Annual Facility Fee [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AnnualFacilityFeeMember" xlink:to="label_hgbl_AnnualFacilityFeeMember" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AnnualFacilityFeeMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AnnualFacilityFeeMember" xml:lang="en-US" id="documentation_hgbl_AnnualFacilityFeeMember_en-US">Annual Facility Fee</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_AnnualAgencyFeeMember" xlink:label="AnnualAgencyFeeMember" xlink:title="AnnualAgencyFeeMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AnnualAgencyFeeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AnnualAgencyFeeMember" xml:lang="en-US" id="label_hgbl_AnnualAgencyFeeMember_en-US">Annual Agency Fee [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AnnualAgencyFeeMember" xlink:to="label_hgbl_AnnualAgencyFeeMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AnnualAgencyFeeMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AnnualAgencyFeeMember" xml:lang="en-US" id="documentation_hgbl_AnnualAgencyFeeMember_en-US">Annual Agency 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_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_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:label="RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:title="RelatedPartyTransactionTermsAndMannerOfSettlement"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xml:lang="en-US" id="terseLabel_us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement_en-US">Related Party Debt, Description</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:to="label_us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" 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_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="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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="6" 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">Line of Credit Facility, Collateral Assets</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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="7" 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="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_DebtInstrumentFeeAmount" xlink:label="DebtInstrumentFeeAmount" xlink:title="DebtInstrumentFeeAmount"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentFeeAmount" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DebtInstrumentFeeAmount" xml:lang="en-US" id="verboseLabel_us-gaap_DebtInstrumentFeeAmount_en-US">Line of Credit, Annual Fee</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentFeeAmount" xlink:to="label_us-gaap_DebtInstrumentFeeAmount" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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="10" 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_LineOfCreditFacilityCommitmentFeeAmount" xlink:label="LineOfCreditFacilityCommitmentFeeAmount" xlink:title="LineOfCreditFacilityCommitmentFeeAmount"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LineOfCreditFacilityCommitmentFeeAmount" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_LineOfCreditFacilityCommitmentFeeAmount" xml:lang="en-US" id="verboseLabel_us-gaap_LineOfCreditFacilityCommitmentFeeAmount_en-US">Line of Credit, Agency Fee</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineOfCreditFacilityCommitmentFeeAmount" xlink:to="label_us-gaap_LineOfCreditFacilityCommitmentFeeAmount" 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_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="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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="13" 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="hgbl-20140331.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=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LicensesRevenue" xlink:label="LicensesRevenue" xlink:title="LicensesRevenue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LicensesRevenue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_LicensesRevenue" xml:lang="en-US" id="verboseLabel_us-gaap_LicensesRevenue_en-US">Patent licensing</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LicensesRevenue" xlink:to="label_us-gaap_LicensesRevenue" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:label="OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:title="OperatingLossCarryforwardsExpirationPeriodTypeAxis"/>
    <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>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:label="OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:title="OperatingLossCarryforwardsExpirationPeriodTypeDomain"/>
    <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-20140331.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-20140331.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-20140331.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-20140331.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-20140331.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: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="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_TaxCreditCarryforwardAmount" xlink:label="TaxCreditCarryforwardAmount" xlink:title="TaxCreditCarryforwardAmount"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_TaxCreditCarryforwardAmount" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_TaxCreditCarryforwardAmount" xml:lang="en-US" id="verboseLabel_us-gaap_TaxCreditCarryforwardAmount_en-US">Tax Credit Carryforward, Amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TaxCreditCarryforwardAmount" xlink:to="label_us-gaap_TaxCreditCarryforwardAmount" 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_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="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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="4" 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>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLossCarryforwardsLimitationsOnUse" xlink:to="label_us-gaap_OperatingLossCarryforwardsLimitationsOnUse" use="optional" order="5" xlink:title=""/>
    <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-20140331.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-20140331.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-20140331.xsd#hgbl_CommonSharesOfTheCompanyAcquired" xlink:label="CommonSharesOfTheCompanyAcquired" xlink:title="CommonSharesOfTheCompanyAcquired"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CommonSharesOfTheCompanyAcquired" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_CommonSharesOfTheCompanyAcquired" xml:lang="en-US" id="verboseLabel_hgbl_CommonSharesOfTheCompanyAcquired_en-US">Acquired 400,000 common shares of the Company</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonSharesOfTheCompanyAcquired" xlink:to="label_hgbl_CommonSharesOfTheCompanyAcquired" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CommonSharesOfTheCompanyAcquired" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CommonSharesOfTheCompanyAcquired" xml:lang="en-US" id="documentation_hgbl_CommonSharesOfTheCompanyAcquired_en-US">Acquired 400,000 common shares of the Company</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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="10" 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-20140331.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="13" 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:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_NewAgreementWithRelatedParty" xlink:label="NewAgreementWithRelatedParty" xlink:title="NewAgreementWithRelatedParty"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NewAgreementWithRelatedParty" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_NewAgreementWithRelatedParty" xml:lang="en-US" id="verboseLabel_hgbl_NewAgreementWithRelatedParty_en-US">New Agreement with Related Party</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NewAgreementWithRelatedParty" xlink:to="label_hgbl_NewAgreementWithRelatedParty" use="optional" order="14" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NewAgreementWithRelatedParty" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_NewAgreementWithRelatedParty" xml:lang="en-US" id="documentation_hgbl_NewAgreementWithRelatedParty_en-US">New Agreement with 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-20140331.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-20140331.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-20140331.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-20140331.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="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ValuationAllowancesAndReservesTypeAxis" xlink:label="ValuationAllowancesAndReservesTypeAxis" xlink:title="ValuationAllowancesAndReservesTypeAxis"/>
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    <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=""/>
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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_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:title="StockIssuedDuringPeriodSharesStockOptionsExercised"/>
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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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
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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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod"/>
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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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
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    <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_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="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_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>
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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_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>
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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_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>
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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_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 quarter (in dollars per share)</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
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    <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-20140331.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-20140331.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-20140331.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-20140331.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="hgbl-20140331.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>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:to="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" use="optional" order="1" xlink:title=""/>
    <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-20140331.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=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" xml:lang="en-US" id="documentation_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss_en-US">The amount of gross profit (loss) 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-20140331.xsd#hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" xlink:label="AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" xlink:title="AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" xml:lang="en-US" id="verboseLabel_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems_en-US">Income from continuing operations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" xlink:to="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" use="optional" order="3" xlink:title=""/>
    <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: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">Net income</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-20140331.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-20140331.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: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="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="hgbl-20140331.xsd#hgbl_ChangeInTemporaryDifferencesAbstract" xlink:label="ChangeInTemporaryDifferencesAbstract" xlink:title="ChangeInTemporaryDifferencesAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ChangeInTemporaryDifferencesAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ChangeInTemporaryDifferencesAbstract" xml:lang="en-US" id="verboseLabel_hgbl_ChangeInTemporaryDifferencesAbstract_en-US">Change in temporary differences:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ChangeInTemporaryDifferencesAbstract" xlink:to="label_hgbl_ChangeInTemporaryDifferencesAbstract" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ChangeInTemporaryDifferencesAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ChangeInTemporaryDifferencesAbstract" xml:lang="en-US" id="documentation_hgbl_ChangeInTemporaryDifferencesAbstract_en-US">Change in temporary differences:</link:label>
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    <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 attributable to continuing operations</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="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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="7" 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">Rate changes</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="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_IncomeTaxReconciliationOtherAdjustments" xlink:label="IncomeTaxReconciliationOtherAdjustments" xlink:title="IncomeTaxReconciliationOtherAdjustments"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncomeTaxReconciliationOtherAdjustments" xml:lang="en-US" id="verboseLabel_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="9" 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-20140331.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:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_MinimumTaxCreditCarryforwardAmount" xlink:label="MinimumTaxCreditCarryforwardAmount" xlink:title="MinimumTaxCreditCarryforwardAmount"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_MinimumTaxCreditCarryforwardAmount" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_MinimumTaxCreditCarryforwardAmount" xml:lang="en-US" id="verboseLabel_hgbl_MinimumTaxCreditCarryforwardAmount_en-US">Minimum tax credit carry-forwards</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MinimumTaxCreditCarryforwardAmount" xlink:to="label_hgbl_MinimumTaxCreditCarryforwardAmount" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_MinimumTaxCreditCarryforwardAmount" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_MinimumTaxCreditCarryforwardAmount" xml:lang="en-US" id="documentation_hgbl_MinimumTaxCreditCarryforwardAmount_en-US">The minimum amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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">Intangible assets</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-20140331.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-20140331.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-20140331.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-20140331.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="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredTaxAssetsInventory" xlink:label="DeferredTaxAssetsInventory" xlink:title="DeferredTaxAssetsInventory"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsInventory" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DeferredTaxAssetsInventory" xml:lang="en-US" id="verboseLabel_us-gaap_DeferredTaxAssetsInventory_en-US">Writedown of inventory</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsInventory" xlink:to="label_us-gaap_DeferredTaxAssetsInventory" 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_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="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_DeferredTaxAssetsGross" xlink:label="DeferredTaxAssetsGross" xlink:title="DeferredTaxAssetsGross"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsGross" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DeferredTaxAssetsGross" xml:lang="en-US" id="verboseLabel_us-gaap_DeferredTaxAssetsGross_en-US">Gross deferred tax assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsGross" xlink:to="label_us-gaap_DeferredTaxAssetsGross" 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_DeferredTaxAssetsValuationAllowance" xlink:label="DeferredTaxAssetsValuationAllowance" xlink:title="DeferredTaxAssetsValuationAllowance"/>
    <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">Less: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="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_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">Net 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="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_NatureOfExpenseAxis" xlink:label="NatureOfExpenseAxis" xlink:title="NatureOfExpenseAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NatureOfExpenseAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NatureOfExpenseAxis" xml:lang="en-US" id="label_us-gaap_NatureOfExpenseAxis_en-US">Nature of Expense [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NatureOfExpenseAxis" xlink:to="label_us-gaap_NatureOfExpenseAxis" 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_InterimPeriodCostsNotAllocableDomain" xlink:label="InterimPeriodCostsNotAllocableDomain" xlink:title="InterimPeriodCostsNotAllocableDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterimPeriodCostsNotAllocableDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InterimPeriodCostsNotAllocableDomain" xml:lang="en-US" id="label_us-gaap_InterimPeriodCostsNotAllocableDomain_en-US">expenses [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterimPeriodCostsNotAllocableDomain" xlink:to="label_us-gaap_InterimPeriodCostsNotAllocableDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_ManagementFeesMember" xlink:label="ManagementFeesMember" xlink:title="ManagementFeesMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ManagementFeesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ManagementFeesMember" xml:lang="en-US" id="label_hgbl_ManagementFeesMember_en-US">Management Fees [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ManagementFeesMember" xlink:to="label_hgbl_ManagementFeesMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ManagementFeesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ManagementFeesMember" xml:lang="en-US" id="documentation_hgbl_ManagementFeesMember_en-US">Management Fees</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_OtherExpenseMember" xlink:label="OtherExpenseMember" xlink:title="OtherExpenseMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherExpenseMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherExpenseMember" xml:lang="en-US" id="label_us-gaap_OtherExpenseMember_en-US">Other Charges [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherExpenseMember" xlink:to="label_us-gaap_OtherExpenseMember" 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_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">Selling, General and Administrative Expenses Paid to Related Party</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="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_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/label" xlink:title="label_us-gaap_RelatedPartyTransactionAmountsOfTransaction" xml:lang="en-US" id="label_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="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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: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-20140331.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:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_PatentLicensingMember" xlink:label="PatentLicensingMember" xlink:title="PatentLicensingMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PatentLicensingMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_PatentLicensingMember" xml:lang="en-US" id="label_hgbl_PatentLicensingMember_en-US">Patent Licensing [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PatentLicensingMember" xlink:to="label_hgbl_PatentLicensingMember" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PatentLicensingMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PatentLicensingMember" xml:lang="en-US" id="documentation_hgbl_PatentLicensingMember_en-US">Patent Licensing [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.xsd#hgbl_SegmentTotalsMember" xlink:label="SegmentTotalsMember" xlink:title="SegmentTotalsMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_SegmentTotalsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_SegmentTotalsMember" xml:lang="en-US" id="label_hgbl_SegmentTotalsMember_en-US">Segment Totals [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SegmentTotalsMember" xlink:to="label_hgbl_SegmentTotalsMember" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_SegmentTotalsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_SegmentTotalsMember" xml:lang="en-US" id="documentation_hgbl_SegmentTotalsMember_en-US">Segment Totals</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Revenues" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_Revenues" xml:lang="en-US" id="verboseLabel_us-gaap_Revenues_en-US">Revenues from external customers</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestExpenseDebt" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_InterestExpenseDebt" xml:lang="en-US" id="terseLabel_us-gaap_InterestExpenseDebt_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-20140331.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-20140331.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-20140331.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-20140331.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="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestExpenseRelatedParty" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_InterestExpenseRelatedParty" xml:lang="en-US" id="terseLabel_us-gaap_InterestExpenseRelatedParty_en-US">Interest Expense, Related Party</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestExpenseDebt" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_InterestExpenseDebt" xml:lang="en-US" id="verboseLabel_us-gaap_InterestExpenseDebt_en-US">Interest expense</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140331.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="3" 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-20140331.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="6" 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="7" 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:loc xlink:type="locator" xlink:href="hgbl-20140331.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">2014</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-20140331.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">2015</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-20140331.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">2016</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-20140331.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">2017</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: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_InterestExpenseDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InterestExpenseDebt" xml:lang="en-US" id="label_us-gaap_InterestExpenseDebt_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">Income (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>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EarningsPerShareBasicAndDiluted" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EarningsPerShareBasicAndDiluted" xml:lang="en-US" id="label_us-gaap_EarningsPerShareBasicAndDiluted_en-US">Net loss per share basic and diluted</link:label>
    <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_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_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_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 added to principal of 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">Decrease (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 (Decrease) 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">Proceeds of advances from a related party</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">Repayment of debt payable 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>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_KPLLLCMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_KPLLLCMember" xml:lang="en-US" id="label_hgbl_KPLLLCMember_en-US">K P L L L C [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ClassMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ClassMember" xml:lang="en-US" id="label_hgbl_ClassMember_en-US">Class [Member]</link:label>
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    <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>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxLiabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DeferredTaxLiabilities" xml:lang="en-US" id="label_us-gaap_DeferredTaxLiabilities_en-US">Deferred Tax Liabilities, Net</link:label>
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    <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:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>11
<FILENAME>hgbl-20140331_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8" standalone="yes"?>
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end
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>R39.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 $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total net intangible assets</a></td>
        <td class="nump">$ 4,697<span></span></td>
        <td class="nump">$ 4,810<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">(726)<span></span></td>
        <td class="num">(639)<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">3,454<span></span></td>
        <td class="nump">3,541<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">(217)<span></span></td>
        <td class="num">(191)<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">$ 1,243<span></span></td>
        <td class="nump">$ 1,269<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_FiniteLivedIntangibleAssetsAccumulatedAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
              </div><a href="javascript:void(0);" onclick="top.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_FiniteLivedIntangibleAssetsAccumulatedAmortization</nobr></td>
                  </tr>
                  <tr>
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                    <td>us-gaap_</td>
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                    <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>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
              </div><a href="javascript:void(0);" onclick="top.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_FiniteLivedIntangibleAssetsGross</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>instant</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsNet">
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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 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>
              </div><a href="javascript:void(0);" onclick="top.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>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ETCAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Lease Amounts Paid to Related Parties (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</div>
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        <th class="th">
          <div>Mar. 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_LeaseExpensePaidToRelatedParty', window );">Amount charged on Leased Premises</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_hgbl_LeaseExpensePaidToRelatedParty', window );">Amount charged on Leased Premises</a></td>
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                <p>Amount of lease expense paid to related party during the financial reporting period.</p>
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                <p>No definition available.</p>
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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="ID0EZPAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of Deferred Tax Assets and Liabilities (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_DeferredTaxAssetsNetOperatingLossCarryForward', window );">Net operating loss carry-forwards</a></td>
        <td class="nump">$ 25,303<span></span></td>
        <td class="nump">$ 29,816<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_MinimumTaxCreditCarryforwardAmount', window );">Minimum tax credit carry-forwards</a></td>
        <td class="nump">186<span></span></td>
        <td class="nump">186<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_DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets', window );">Intangible assets</a></td>
        <td class="num">(29)<span></span></td>
        <td class="num">(24)<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_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts', window );">Stock-based compensation</a></td>
        <td class="nump">727<span></span></td>
        <td class="nump">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_hgbl_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts', window );">Start-up costs</a></td>
        <td class="num">(14)<span></span></td>
        <td class="num">(14)<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_DeferredTaxAssetsNetDepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="num">(1)<span></span></td>
        <td class="num">(3)<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_DeferredTaxAssetsNetOthers', window );">Other</a></td>
        <td class="nump">201<span></span></td>
        <td class="nump">210<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_DeferredTaxAssetsInventory', window );">Writedown of inventory</a></td>
        <td class="nump">452<span></span></td>
        <td class="nump">452<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_DeferredTaxAssetsGross', window );">Gross deferred tax assets</a></td>
        <td class="nump">24,976<span></span></td>
        <td class="nump">29,407<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_DeferredTaxAssetsValuationAllowance', window );">Less:valuation allowance</a></td>
        <td class="num">(24,976)<span></span></td>
        <td class="num">(4,740)<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_DeferredTaxAssetsNet', window );">Net deferred tax assets</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">24,667<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Trade Names [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_DeferredTaxLiabilities', window );">Deferred Tax Liabilities, Net</a></td>
        <td class="num">(1,360)<span></span></td>
        <td class="num">(1,395)<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_DeferredTaxLiabilities', window );">Deferred Tax Liabilities, Net</a></td>
        <td class="num">$ (489)<span></span></td>
        <td class="num">$ (500)<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_DeferredTaxAssetsNetDepreciationAndAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_DeferredTaxAssetsNetDepreciationAndAmortization</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_DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
              </div><a href="javascript:void(0);" onclick="top.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_DeferredTaxAssetsNetInProcessResearchAndDevelopmentAndIntangibleAssets</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_DeferredTaxAssetsNetOperatingLossCarryForward">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 operating loss carry forwards.</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_DeferredTaxAssetsNetOperatingLossCarryForward</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_DeferredTaxAssetsNetOthers">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
              </div><a href="javascript:void(0);" onclick="top.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_DeferredTaxAssetsNetOthers</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_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
              </div><a href="javascript:void(0);" onclick="top.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_DeferredTaxAssetsNetTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCosts</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_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 from start-up 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_DeferredTaxAssetsNetTaxDeferredExpenseStartUpCosts</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_MinimumTaxCreditCarryforwardAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 minimum amount of the tax credit 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>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_MinimumTaxCreditCarryforwardAmount</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_DeferredTaxAssetsGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 before 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)<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> -Glossary Deferred Tax Asset<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6510090<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_DeferredTaxAssetsGross</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_DeferredTaxAssetsInventory">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from 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 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32621-109319<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 25<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314<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 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319<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_DeferredTaxAssetsInventory</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_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_DeferredTaxLiabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 net of deferred tax asset attributable to deductible temporary differences and carryforwards after valuation allowances.</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> -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>
              </div><a href="javascript:void(0);" onclick="top.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_DeferredTaxLiabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
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                    <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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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R33.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="ID0EDXBG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Asset Liquidation Investments and Investments (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"></th>
        <th class="th" colspan="2"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1">3 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>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014

</div>
          <div>Counsel [Member]

</div>
          <div>Class A [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>
        <th class="th">
          <div>Mar. 31, 2014

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

</div>
          <div>Polaroid Corporation [Member]</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014

</div>
          <div>Polaroid Corporation [Member]

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

</div>
          <div>Polaroid Corporation [Member]

</div>
          <div>Class A [Member]</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014

</div>
          <div>Polaroid Corporation [Member]

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

</div>
          <div>Polaroid Corporation [Member]

</div>
          <div>Class D [Member]</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014

</div>
          <div>Knight's Bridge Capital Partners Internet Fund No. 1 GP LLC [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013

</div>
          <div>Knight's Bridge Capital Partners Internet Fund No. 1 GP LLC [Member]</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2007

</div>
          <div>Knight's Bridge Capital Partners Internet Fund No. 1 GP LLC [Member]</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2009

</div>
          <div>Polaroid [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="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></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="nump">5.00%<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">$ 3,120<span></span></td>
        <td class="nump">$ 3,109<span></span></td>
        <td class="nump">$ 2,492<span></span></td>
        <td class="nump">$ 2,492<span></span></td>
        <td class="nump">$ 628<span></span></td>
        <td class="nump">$ 617<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="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">1,747<span></span></td>
        <td class="nump">1,769<span></span></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">1,727<span></span></td>
        <td class="nump">1,750<span></span></td>
        <td class="nump">1,376<span></span></td>
        <td class="nump">1,401<span></span></td>
        <td class="nump">351<span></span></td>
        <td class="nump">349<span></span></td>
        <td class="nump">20<span></span></td>
        <td class="nump">19<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="nump">19,000<span></span></td>
        <td class="nump">55,000<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>
      </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="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>
        <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="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>
        <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="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>
        <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="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>
        <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>
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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 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>
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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>num:percentItemType</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_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>
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                    <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>
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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>debit</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_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>
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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>
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      <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>
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                  <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>
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      <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>
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                    <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>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
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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>
              </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>
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                    <td><nobr>us-gaap_EquityMethodInvestmentOwnershipPercentage</nobr></td>
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                <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>
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                <p>Cost of the investment.</p>
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                <p>No definition available.</p>
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          1,248
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          1,438
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          2,550
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                <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>
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                <p>No definition available.</p>
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        <td class="nump">95<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="nump">118<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">121<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Segment income (loss)</a></td>
        <td class="num">(482)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(537)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_Assets', window );">Segment assets</a></td>
        <td class="nump">19,240<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">20,525<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Unallocated Amount to Segment [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>
        <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_InterestExpenseRelatedParty', window );">Interest Expense, Related Party</a></td>
        <td class="nump">67<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>
        <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_DepreciationAndAmortization', window );">Depreciation and amortization</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>
        <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_OtherIncomeExpenseAndEarningsLossOfOtherEquityAccountedInvestments', window );">Other income (expense) and earnings (loss) of other equity accounted investments</a></td>
        <td class="nump">11<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>
        <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_OtherExpenses', window );">Other corporate expenses (primarily corporate level interest, general and administrative expenses)</a></td>
        <td class="nump">433<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">463<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_IncomeTaxExpenseBenefit', window );">Income tax (expense) recovery</a></td>
        <td class="nump">24,667<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(353)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_Assets', window );">Segment assets</a></td>
        <td class="nump">$ 4,476<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">$ 34,602<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="text">&#xA0;<span></span></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_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_InterestExpenseDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 the cost of borrowed funds accounted for as interest expense for 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 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 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 8<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_InterestExpenseDebt</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>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
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          </td>
        </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>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>
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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>duration</td>
                  </tr>
                </table>
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            </div>
          </td>
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      <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>
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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><strong> Period Type:</strong></td>
                    <td>duration</td>
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<TEXT>
<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="ID0EYLAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of The Company's Other Investments (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Investments</a></td>
        <td class="nump">$ 1,747<span></span></td>
        <td class="nump">$ 1,769<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">20<span></span></td>
        <td class="nump">19<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">$ 1,727<span></span></td>
        <td class="nump">$ 1,750<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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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>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>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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<DOCUMENT>
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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="ID0ETFAG">
      <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">3 Months Ended</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="1"></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>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Jul. 26, 2013

</div>
          <div>Intellectual Property [Member]</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014

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

</div>
          <div>Counsel Loan [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_hgbl_AccruedInterestPayableRelatedParty', window );">Related Party Accrued Interest</a></td>
        <td class="nump">$ 235<span></span></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">$ 235<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_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="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_RelatedPartyTransactionDescriptionOfTransaction', window );">Related Party Transaction, Description of Transaction</a></td>
        <td class="text">Beginning in December 2004, HGI and Counsel entered into successive annual management services agreements (collectively, the &#8220;Agreement&#8221;). Under the terms of the Agreement, HGI agreed to pay Counsel for ongoing services provided to HGI by Counsel personnel. These services included 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 were: 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 received compensation from HGI. Rather, Counsel allocated 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 were payable within 30 days following the respective year end, subject to applicable restrictions. Any unpaid amounts bore interest at 10% per annum commencing on the day after such year end.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<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_DueToRelatedPartiesCurrent', window );">Debt Payable to Related Parties</a></td>
        <td class="nump">3,057<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">2,550<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">3,057<span></span></td>
        <td class="nump">2,550<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="text">&#xA0;<span></span></td>
        <td class="nump">1,054<span></span></td>
        <td class="nump">624<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_ShareBasedCompensation', window );">Stock Based Compensation Including Value of Licensing Agreements</a></td>
        <td class="nump">123<span></span></td>
        <td class="nump">160<span></span></td>
        <td class="text">&#xA0;<span></span></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="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="text">&#xA0;<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_NewAgreementWithRelatedParty', window );">New Agreement with Related Party</a></td>
        <td class="text">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 payment was made on April 30, 2014 to shareholders of record at April 1, 2014. This transaction completed Counsel&#8217;s planned disposition of its interest in HGI, as announced in the first quarter of 2013.Following this disposition, the Company and Counsel entered into a replacement management services agreement (the &#8220;Services Agreement&#8221;). Under the terms of the Services Agreement, Counsel remains as external manager and continues to provide the same services, at similar rates. 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 Agreement 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>
    </table>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AccruedInterestPayableRelatedParty">
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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>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>
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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>
        </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>
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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: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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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_NewAgreementWithRelatedParty">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>New Agreement 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>hgbl_NewAgreementWithRelatedParty</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: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>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_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_hgbl_SharesValuedAt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
                  </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>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_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_RelatedPartyTransactionDescriptionOfTransaction">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
                  </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_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>
                  </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_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>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAMAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Services Relating to Operations Paid to Related Party (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2013</div>
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      </tr>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty', window );">Selling, General and Administrative Expenses Paid to Related Party</a></td>
        <td class="nump">$ 109<span></span></td>
        <td class="nump">$ 108<span></span></td>
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      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Management Fees [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="nump">90<span></span></td>
        <td class="nump">90<span></span></td>
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      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Other Charges [Member]</div>
        </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_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty', window );">Selling, General and Administrative Expenses Paid to Related Party</a></td>
        <td class="nump">$ 19<span></span></td>
        <td class="nump">$ 18<span></span></td>
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    <div style="display: none;">
      <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">
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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>Summary of Significant Accounting Policies<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</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_SignificantAccountingPoliciesTextBlock', window );">Summary of Significant Accounting Policies [Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 2 &#8211; Summary of Significant Accounting Policies</b>
    </p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>Use of estimates</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, 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The critical accounting policies used in the preparation of our audited consolidated financial statements are discussed in our Annual Report on Form 10-K for the year ended December 31, 2013. There have been no changes to these policies in the first three months of 2014.</p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>Recently Adopted Accounting Pronouncements</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>Parent&#8217;s Accounting for the Cumulative Translation Adjustment Upon Derecognition of Certain Subsidiaries or Groups of Assets Within a Foreign Entity or of an Investment in a Foreign Entity</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 therefore adopted ASU 2013-05 in the first quarter of 2014. The adoption had no impact on its consolidated financial statements, since there were no derecognitions or sales of the Company&#8217;s European subsidiaries during the first quarter of 2014.
        </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, with early adoption permitted. The Company therefore adopted ASU 2013-11 in the first quarter of 2014. The adoption had no impact on its consolidated financial statements.
        </p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>Future Accounting Pronouncements</b>
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
          In March 2014 the Emerging Issues Task Force (&#8220;EITF&#8221;) reached a final consensus on, and the FASB ratified,
          <i>Issue 13-D: Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period</i>
          (&#8220;Issue 13-D&#8221;). The EITF concluded that entities should treat performance targets that can be met after the requisite service period as performance conditions that affect vesting. Therefore, an entity would not record compensation expense related to an award for which transfer to the employee is contingent on achieving a performance target until it becomes probable that the performance target will be met. No new disclosures will be required. Issue 13-D will be effective for all entities for interim and annual reporting periods beginning after December 15, 2015, with early adoption permitted. At this time the Company has not granted any share-based payment awards that include performance targets, but will be required to adopt Issue 13-D should it issue any such awards when Issue 13-D becomes effective.
        </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
          In April 2014, the FASB issued Accounting Standards Update 2014-08,
          <i>Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity</i>
          (&#8220;ASU 2014-08&#8221;). ASU 2014-08 requires discontinued operations treatment for disposals of a component or group of components that represents a strategic shift that has or will have a major impact on an entity&#8217;s operations or financial results. It also expands the scope of ASC 205-20 to disposals of equity method investments and acquired businesses held for sale. With respect to disclosures, ASU 2014-08 both 1) expands disclosure requirements for transactions that meet the definition of a discontinued operation, and 2) requires entities to disclose information about individually significant components that are disposed of or held for sale and do not qualify as discontinued operations. ASU 2014-08 also requires specific presentation of various items on the face of the financial statements. ASU 2014-08 is effective for interim and annual periods beginning on or after December 15, 2014, with early adoption permitted. The Company has not yet assessed the potential impact of ASU 2014-08 on its consolidated financial statements.
        </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 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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<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 $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Net investment</a></td>
        <td class="nump">$ 1,747<span></span></td>
        <td class="nump">$ 1,769<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">3,120<span></span></td>
        <td class="nump">3,109<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">269<span></span></td>
        <td class="nump">259<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">(1,662)<span></span></td>
        <td class="num">(1,618)<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 );">Net investment</a></td>
        <td class="nump">1,727<span></span></td>
        <td class="nump">1,750<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Polaroid Corporation [Member] | Class A [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">2,492<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">219<span></span></td>
        <td class="nump">209<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">(1,335)<span></span></td>
        <td class="num">(1,300)<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">1,376<span></span></td>
        <td class="nump">1,401<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Polaroid Corporation [Member] | Class D [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">628<span></span></td>
        <td class="nump">617<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">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_hgbl_EquityMethodInvestmentsCapitalReturned', window );">Capital returned</a></td>
        <td class="num">(327)<span></span></td>
        <td class="num">(318)<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">$ 351<span></span></td>
        <td class="nump">$ 349<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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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>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>
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                    <td><strong> Balance Type:</strong></td>
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                    <td>instant</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>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>
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                    <td>instant</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>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;">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestments</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>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;">
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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>Commitments and Contingencies (Tables)<br></strong></div>
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            216
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            293
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            145
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                <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>
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          <div style="width: 200px;"><strong>Segment Reporting (Tables)<br></strong></div>
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          <b>For the three months ended March 31, 2014</b>
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        <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%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
        </td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="10%">
          <b>Asset</b>
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        <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>Patent</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="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; 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="10%">
          <b>Liquidation</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>Licensing</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>Total</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; 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%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
          1,985
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">&#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="10%">
          1,985
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Loss from equity accounted asset liquidation investments</p>
        </td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="10%">
          (30
        </td>
        <td align="left" valign="bottom" width="2%">)</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="10%">
          &#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="10%">
          (30
        </td>
        <td align="left" valign="bottom" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; 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="10%">
          &#8212;
        </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%">
          &#8212;
        </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%">
          &#8212;
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Interest expense</p>
        </td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="10%">
          71
        </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%">
          &#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="10%">
          71
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; 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="10%">
          118
        </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%">
          &#8212;
        </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%">
          118
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Segment loss</p>
        </td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="10%">
          (471
        </td>
        <td align="left" valign="bottom" width="2%">)</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="10%">
          (11
        </td>
        <td align="left" valign="bottom" width="2%">)</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="10%">
          (482
        </td>
        <td align="left" valign="bottom" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; 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="10%">
          1,011
        </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%">
          &#8212;
        </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%">
          1,011
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
        </td>
        <td valign="bottom" width="1%">&#160;</td>
        <td valign="bottom" width="10%">&#160;</td>
        <td valign="bottom" width="2%">&#160;</td>
        <td valign="bottom" width="1%">&#160;</td>
        <td valign="bottom" width="10%">&#160;</td>
        <td valign="bottom" width="2%">&#160;</td>
        <td valign="bottom" width="1%">&#160;</td>
        <td valign="bottom" width="10%">&#160;</td>
        <td valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Segment assets</p>
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
          19,212
        </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%">
          28
        </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%">
          19,240
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" 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="100%">
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
        </td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" colspan="7" nowrap="nowrap" width="36%">
          <b>For the three months ended March 31, 2013</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
        </td>
        <td 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%">&#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%">&#160;</td>
        <td width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
        </td>
        <td align="left" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="10%">
          <b>Asset</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%">
          <b>Patent</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="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; 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="10%">
          <b>Liquidation</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>Licensing</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>Total</b>
        </td>
        <td align="left" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; 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="10%">
          1,392
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
          200
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
          1,592
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Earnings from equity accounted asset liquidation investments</p>
        </td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="10%">
          802
        </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%">
          &#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="10%">
          802
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; 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="10%">
          &#8212;
        </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%">
          &#8212;
        </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%">
          &#8212;
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Interest expense</p>
        </td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="10%">
          95
        </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%">
          &#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="10%">
          95
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; 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="10%">
          121
        </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%">
          &#8212;
        </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%">
          121
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Segment income (loss)</p>
        </td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="10%">
          (587
        </td>
        <td align="left" valign="bottom" width="2%">)</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="10%">
          50
        </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%">
          (537
        </td>
        <td align="left" valign="bottom" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; 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="10%">
          2,901
        </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%">
          &#8212;
        </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%">
          2,901
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
        </td>
        <td valign="bottom" width="1%">&#160;</td>
        <td valign="bottom" width="10%">&#160;</td>
        <td valign="bottom" width="2%">&#160;</td>
        <td valign="bottom" width="1%">&#160;</td>
        <td valign="bottom" width="10%">&#160;</td>
        <td valign="bottom" width="2%">&#160;</td>
        <td valign="bottom" width="1%">&#160;</td>
        <td valign="bottom" width="10%">&#160;</td>
        <td valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Segment assets</p>
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
          20,297
        </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%">
          228
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
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          20,525
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          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
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        <td align="left" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">
          <b>Three months</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="12%">
          <b>Three months</b>
        </td>
        <td align="left" width="2%">&#160;</td>
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      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
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        <td align="left" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">
          <b>ended</b>
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        <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>ended</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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
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        <td align="left" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">
          <b>March 31,</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="12%">
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      <tr valign="top">
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          <p style="text-indent: -10pt; margin-left: 10pt; 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%">
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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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          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
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        <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: -10pt; margin-left: 10pt; 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%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          71
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          95
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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">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Unallocated interest expense from related party debt</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%">
          67
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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%">
          &#8212;
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        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
        </td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          138
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          95
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>
          <p style="text-indent: -10pt; margin-left: 10pt; 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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Total depreciation and amortization for reportable segments</p>
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          118
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          121
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Other unallocated depreciation from corporate assets</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%">
          &#8212;
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        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
        </td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          118
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          121
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr>
        <td>
          <p style="text-indent: -10pt; margin-left: 10pt; 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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Total segment loss</p>
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          (482
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          (537
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; 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%">
          11
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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;
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; 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" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          433
        </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%">
          463
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; 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%">
          24,667
        </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%">
          (353
        </td>
        <td align="left" valign="bottom" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Net loss from continuing operations</p>
        </td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          (25,571
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          (647
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      </tr>
      <tr>
        <td>
          <p style="text-indent: -10pt; margin-left: 10pt; 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>
        <td bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; 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 valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Segment assets</p>
        </td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="12%">
          19,240
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">$</td>
        <td align="right" valign="bottom" width="12%">
          20,525
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">
            Other assets not allocated to segments
            <sup>(1)</sup>
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        </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%">
          4,476
        </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%">
          34,602
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -10pt; margin-left: 10pt; 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);" valign="bottom" width="1%">$</td>
        <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          23,716
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
        <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          55,127
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
    </table><span></span></td>
        <td class="text">&#xA0;<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>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>
              </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 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>
              </div><a href="javascript:void(0);" onclick="top.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_ScheduleOfSegmentReportingInformationBySegmentTextBlock</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>
                  </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>
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  </body>
</html>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R44.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="ID0EYPAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of Debt (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBankLoansAndNotesPayable', window );">Debt payable to third parties</a></td>
        <td class="nump">$ 1,248<span></span></td>
        <td class="nump">$ 1,438<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">3,057<span></span></td>
        <td class="nump">2,550<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">4,305<span></span></td>
        <td class="nump">3,988<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">1,248<span></span></td>
        <td class="nump">1,438<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">$ 3,057<span></span></td>
        <td class="nump">$ 2,550<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>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
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<SEQUENCE>30
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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="ID0ETIAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Stock-based Compensation (Narrative) (Details)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2013</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options, Outstanding (in shares)</a></td>
        <td class="nump">2,180,000<span></span></td>
        <td class="nump">4,048,000<span></span></td>
        <td class="nump">2,130,000<span></span></td>
        <td class="nump">3,898,198<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">50,000<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>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Officer [Member]</div>
        </td>
        <td class="text">&#xA0;<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options, Granted (in shares)</a></td>
        <td class="text">&#xA0;<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>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Directors [Member]</div>
        </td>
        <td class="text">&#xA0;<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options, Granted (in shares)</a></td>
        <td class="nump">50,000<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>
    </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>
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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="ID0E1F">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Earnings Per Share (Narrative) (Details) (Class N Preferred Stock [Member])<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Class N Preferred Stock [Member]</div>
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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_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>
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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>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;">
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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>Basis of Presentation<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</div>
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      <b>Note 1 &#8211;Basis of Presentation</b>
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">These unaudited condensed consolidated interim financial statements include the accounts of Heritage Global Inc. together with its subsidiaries, including Heritage Global Partners, Inc. (&#8220;HGP&#8221;), Heritage Global LLC (&#8220;HG LLC&#8221;), Equity Partners HG LLC (&#8220;Equity Partners&#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 financial statements. Our unaudited condensed consolidated interim 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;">We have prepared the condensed consolidated interim financial statements included herein pursuant to the rules and regulations of the United States Securities and Exchange Commission (the &#8220;SEC&#8221;). In management&#8217;s opinion, these financial statements reflect all adjustments that are necessary to present fairly the results for interim periods. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations; however, we believe that the disclosures are appropriate. These unaudited condensed consolidated interim financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto included in the Company&#8217;s annual report on Form 10-K for the year ended December 31, 2013, filed with the SEC on March 31, 2014.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The results of operations for the three month period ended March 31, 2014 are not necessarily indicative of those operating results to be expected for any subsequent interim period or for the entire year ending December 31, 2014.</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 the business description and basis of presentation concepts.  Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity.  Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</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="ID0EXCAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Composition of Certain Financial Statement Items (Narrative) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
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        <th class="th" colspan="1"></th>
        <th class="th" colspan="2">1 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
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        </th>
        <th class="th">
          <div>Feb. 29, 2012

</div>
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        </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>
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        <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>
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        <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="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_FiniteLivedIntangibleAssetUsefulLife', 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">
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        <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>
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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 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>
              </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>
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                <p>Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p>
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                <p>No definition available.</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;">
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R40.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 $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_DueToAuctionClientsCurrent', window );">Due to auction clients</a></td>
        <td class="nump">$ 2,139<span></span></td>
        <td class="nump">$ 3,586<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">615<span></span></td>
        <td class="nump">639<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">1,293<span></span></td>
        <td class="nump">966<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">5<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_EmployeeRelatedLiabilitiesCurrent', window );">Remuneration and benefits</a></td>
        <td class="nump">485<span></span></td>
        <td class="nump">579<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">60<span></span></td>
        <td class="nump">76<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">304<span></span></td>
        <td class="nump">135<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">57<span></span></td>
        <td class="nump">45<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">182<span></span></td>
        <td class="nump">153<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">4<span></span></td>
        <td class="nump">25<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">224<span></span></td>
        <td class="nump">256<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">$ 5,368<span></span></td>
        <td class="nump">$ 6,510<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>
                  </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_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>
                  <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_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>
                  </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_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>
                  </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_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>
                    <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_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>
      </table>
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<TYPE>XML
<SEQUENCE>35
<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="ID0EOMAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current assets:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
        <td class="nump">$ 2,802<span></span></td>
        <td class="nump">$ 3,213<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; 2013 - $0)</a></td>
        <td class="nump">868<span></span></td>
        <td class="nump">1,670<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_DepositsAssetsCurrent', window );">Deposits</a></td>
        <td class="nump">17<span></span></td>
        <td class="nump">17<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_InventoryNet', window );">Inventory - equipment</a></td>
        <td class="nump">441<span></span></td>
        <td class="nump">578<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_PrepaidExpenseAndOtherAssetsCurrent', window );">Other current assets</a></td>
        <td class="nump">448<span></span></td>
        <td class="nump">479<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_IncomeTaxReceivable', window );">Income taxes recoverable</a></td>
        <td class="nump">22<span></span></td>
        <td class="nump">1<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_DeferredTaxAssetsNetCurrent', window );">Deferred income tax assets</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">1,366<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_AssetsCurrent', window );">Total current assets</a></td>
        <td class="nump">4,598<span></span></td>
        <td class="nump">7,324<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_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="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_InventoryRealEstate', window );">Inventory - real estate</a></td>
        <td class="nump">6,328<span></span></td>
        <td class="nump">6,078<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_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures', window );">Asset liquidation investments</a></td>
        <td class="nump">1,011<span></span></td>
        <td class="nump">1,380<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">1,747<span></span></td>
        <td class="nump">1,769<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_PropertyPlantAndEquipmentNet', window );">Property, plant and equipment, net</a></td>
        <td class="nump">34<span></span></td>
        <td class="nump">32<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 );">Intangible assets, net</a></td>
        <td class="nump">4,697<span></span></td>
        <td class="nump">4,810<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_Goodwill', window );">Goodwill</a></td>
        <td class="nump">5,301<span></span></td>
        <td class="nump">5,301<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_DeferredTaxAssetsNetNoncurrent', window );">Deferred income tax assets</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">23,301<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_Assets', window );">Total assets</a></td>
        <td class="nump">23,716<span></span></td>
        <td class="nump">49,995<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_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="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_AccountsPayableAndAccruedLiabilitiesCurrent', window );">Accounts payable and accrued liabilities</a></td>
        <td class="nump">5,368<span></span></td>
        <td class="nump">6,510<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">1,248<span></span></td>
        <td class="nump">1,438<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">3,057<span></span></td>
        <td class="nump">2,550<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_Liabilities', window );">Total current liabilities</a></td>
        <td class="nump">9,673<span></span></td>
        <td class="nump">10,498<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_CommitmentsAndContingencies', window );">Commitments and contingencies</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&nbsp;&nbsp;<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_StockholdersEquityAbstract', window );"><strong>Equity:</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_PreferredStockValue', window );">Preferred stock, $10.00 par value, authorized 10,000,000 shares; issued and outstanding 575 Class N shares at March 31, 2014 and 579 Class N shares at December 31, 2013, liquidation preference of $575 at March 31, 2014 and $579 at December 31, 2013</a></td>
        <td class="nump">6<span></span></td>
        <td class="nump">6<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_CommonStockValue', window );">Common stock, $0.01 par value, authorized 300,000,000 shares; issued and outstanding 28,167,408 shares at March 31, 2014 and 28,167,248 shares at December 31, 2013</a></td>
        <td class="nump">282<span></span></td>
        <td class="nump">282<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_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
        <td class="nump">283,330<span></span></td>
        <td class="nump">283,207<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_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
        <td class="num">(269,525)<span></span></td>
        <td class="num">(243,954)<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_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td>
        <td class="num">(50)<span></span></td>
        <td class="num">(44)<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_StockholdersEquity', window );">Total equity</a></td>
        <td class="nump">14,043<span></span></td>
        <td class="nump">39,497<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_LiabilitiesAndStockholdersEquity', window );">Total liabilities and equity</a></td>
        <td class="nump">$ 23,716<span></span></td>
        <td class="nump">$ 49,995<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_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>
                  </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_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>
                  </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_StockholdersEquityAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EGNAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Components of Income Tax Expense (Benefit) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
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        <td class="num">$ (354)<span></span></td>
        <td class="num">$ (340)<span></span></td>
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        <td class="num">(28)<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_IncomeTaxReconciliationNondeductibleExpense', window );">Non-deductible expenses (permanent differences)</a></td>
        <td class="nump">8<span></span></td>
        <td class="nump">11<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_ChangeInTemporaryDifferencesAbstract', window );"><strong>Change in temporary differences:</strong></a></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_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance', window );">Change in valuation allowance attributable to continuing operations</a></td>
        <td class="nump">24,977<span></span></td>
        <td class="nump">0<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_IncomeTaxReconciliationChangeInEnactedTaxRate', window );">Rate changes</a></td>
        <td class="nump">36<span></span></td>
        <td class="nump">0<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_IncomeTaxReconciliationOtherAdjustments', window );">Other</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">4<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_IncomeTaxExpenseBenefit', window );">Income tax expense (recovery)</a></td>
        <td class="nump">$ 24,667<span></span></td>
        <td class="num">$ (353)<span></span></td>
      </tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
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                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_ChangeInTemporaryDifferencesAbstract</nobr></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>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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            <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>
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                    <td><strong> Name:</strong></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>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>
              </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 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319<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 50<br><br> -Paragraph 13<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319<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 45<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e32123-109318<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_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance</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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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <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>
              </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 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319<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 50<br><br> -Paragraph 13<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319<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 45<br><br> -Paragraph 15<br><br> -URI http://asc.fasb.org/extlink&amp;oid=21917399&amp;loc=d3e32059-109318<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_IncomeTaxReconciliationChangeInEnactedTaxRate</nobr></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 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>
              </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 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319<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 50<br><br> -Paragraph 13<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319<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_IncomeTaxReconciliationNondeductibleExpense</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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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <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>
              </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 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319<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_IncomeTaxReconciliationOtherAdjustments</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_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 state and local current and deferred income tax expense (benefit) attributable 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 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> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h)(1))<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 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_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations</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>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R6.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="ID0E64BG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)<br>In Thousands, except Share data</strong></div>
        </th>
        <th class="th">
          <div>Preferred Stock [Member]</div>
        </th>
        <th class="th">
          <div>Common Stock [Member]</div>
        </th>
        <th class="th">
          <div>Additional Paid-In Capital [Member]</div>
        </th>
        <th class="th">
          <div>Accumulated deficit [Member]</div>
        </th>
        <th class="th">
          <div>Accumulated Other Comprehensive Income (Loss) [Member]</div>
        </th>
        <th class="th">
          <div>Total</div>
        </th>
      </tr>
      <tr class="rc">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning Balance at Dec. 31, 2012</a></td>
        <td class="nump">$ 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="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_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="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">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="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>
      <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_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Conversion of Series N preferred shares (Shares)</a></td>
        <td class="num">(4)<span></span></td>
        <td class="nump">160<span></span></td>
        <td class="text">&#xA0;<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_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">123<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">123<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_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">(25,571)<span></span></td>
        <td class="num">(6)<span></span></td>
        <td class="num">(25,577)<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 Mar. 31, 2014</a></td>
        <td class="nump">$ 6<span></span></td>
        <td class="nump">$ 282<span></span></td>
        <td class="nump">$ 283,330<span></span></td>
        <td class="num">$ (269,525)<span></span></td>
        <td class="num">$ (50)<span></span></td>
        <td class="nump">$ 14,043<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 Mar. 31, 2014</a></td>
        <td class="nump">575<span></span></td>
        <td class="nump">28,167,408<span></span></td>
        <td class="text">&#xA0;<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_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>
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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>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;">
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              </div><a href="javascript:void(0);" onclick="top.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>
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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 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;">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharesOutstanding</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>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>
            <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>
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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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            3,898,198
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            1.75
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            150,000
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            1.00
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            &#8212;
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            &#8212;
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            4,048,000
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          <td align="right" valign="bottom" width="12%">
            1.72
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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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          <td align="right" valign="bottom" width="12%">
            1,888,198
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          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">$</td>
          <td align="right" valign="bottom" width="12%">
            1.53
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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;">
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<DOCUMENT>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EBDAE">
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          <div style="width: 200px;"><strong>Income Taxes (Narrative) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
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        <th class="th">
          <div>Mar. 31, 2014

</div>
          <div>Unrestricted [Member]</div>
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        <th class="th">
          <div>Mar. 31, 2014

</div>
          <div>Restricted [Member]</div>
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          <div>Dec. 31, 2008

</div>
          <div>Operating Loss Carryforwards Per Annum Until 2008 [Member]</div>
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        <td class="nump">$ 74,422<span></span></td>
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        <td class="nump">$ 14,862<span></span></td>
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        <td class="text">Substantially all of the net operating loss carry forwards and unused minimum tax credit carry forwards expire between 2024 and 2034<span></span></td>
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        <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>
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        <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>
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                <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">
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                <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;">
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                <p>A description of the limitations on the use of all operating loss carryforwards available to reduce future taxable income.</p>
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                <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>The amount of the tax credit 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>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Carryforwards<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506874<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="ID0EVAAC">
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          <b>March 31,</b>
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        <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>2014</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>2013</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="center" width="1%">&#160;</td>
        <td align="center" width="12%">&#160;</td>
        <td align="center" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Gross revenues</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          10
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          2,113
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr>
        <td align="left">&#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>
        <td align="right" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">&#160;</td>
        <td align="right" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Gross profit (loss)</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          (30
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          773
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr>
        <td align="left">&#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>
        <td align="right" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">&#160;</td>
        <td align="right" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Income (loss) from continuing operations</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          (30
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          802
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr>
        <td align="left">&#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>
        <td align="right" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">&#160;</td>
        <td align="right" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Net income (loss)</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          (30
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          802
        </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_EquityMethodInvestmentsTextBlock', window );">Schedule of The Company's Other Investments [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" nowrap="nowrap" width="12%">
          <b>March 31</b>
          <b>,</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="12%">
          <strong>December 31,</strong>
        </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>2014</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>2013</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">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%">
          20
          $
        </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%">
          19
        </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%">
          1,727
        </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%">
          1,750
        </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="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">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%">
          1,747
          $
        </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%">
          1,769
        </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_ComponentsEquityMethodInvestmentsTableTextBlock', window );">Schedule of The Company's Investment in Polaroid [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="bottom">
        <td align="center" colspan="13" nowrap="nowrap">
          &#160;
          <u>
            <b>As at March 31, 2014</b>
            &#160;
          </u>
        </td>
        <td align="center" width="1%">&#160;</td>
      </tr>
      <tr>
        <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="16%">&#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="16%">&#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="16%">&#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="16%">&#160;</td>
        <td width="1%">&#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="16%">
          <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="16%">
          <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="16%">
          <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="16%">
          <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);">
          <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="16%">
          <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="16%">
          <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="16%">
          <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="16%">
          <b>investment</b>
        </td>
        <td align="left" width="1%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Class A</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="16%">
          2,492
        </td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="16%">
          219
        </td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="16%">
          (1,335
        </td>
        <td align="left" bgcolor="#e6efff" width="1%">)</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="16%">
          1,376
        </td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">Class D</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="16%">
          628
        </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="16%">
          50
        </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="16%">
          (327
        </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="16%">
          351
        </td>
        <td align="left" width="1%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">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%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%">
          3,120
        </td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%">
          269
        </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%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%">
          (1,662
        </td>
        <td align="left" bgcolor="#e6efff" width="1%">)</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%">
          1,727
        </td>
        <td align="left" bgcolor="#e6efff" width="1%">&#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="bottom">
        <td align="center" colspan="13">
          &#160;
          <b>
            <u>As at December 31, 2013</u>
          </b>
        </td>
        <td align="center" width="1%">&#160;</td>
      </tr>
      <tr>
        <td>&#160;</td>
        <td width="1%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="16%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="16%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="16%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="1%">&#160;</td>
        <td width="16%">&#160;</td>
        <td width="1%">&#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="16%">
          <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="16%">
          <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="16%">
          <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="16%">
          <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);">
          <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="16%">
          <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="16%">
          <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="16%">
          <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="16%">
          <b>investment</b>
        </td>
        <td align="left" width="1%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">Class A</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="16%">
          2,492
        </td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="16%">
          209
        </td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="16%">
          (1,300
        </td>
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        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="16%">
          1,401
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        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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        <td align="left">Class D</td>
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        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
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          617
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        <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="16%">
          50
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        <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="16%">
          (318
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        <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="16%">
          349
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        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%">
          3,109
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        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%">
          259
        </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%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%">
          (1,618
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        <td align="left" bgcolor="#e6efff" width="1%">)</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%">
          1,750
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        <td align="left" bgcolor="#e6efff" width="1%">&#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 components of equity method investments other than equity method 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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                <p>Tabular disclosure of the results of operations attributable to the company from its equity method investments in Joint Ventures (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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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial 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 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></p>
              </div><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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        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)<br>In Thousands, unless otherwise specified</strong></div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows provided by (used in) operating activities:</strong></a></td>
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        <td class="num">$ (25,571)<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 added to principal of third party debt</a></td>
        <td class="nump">10<span></span></td>
        <td class="nump">32<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 added to principal of related party debt</a></td>
        <td class="nump">67<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">123<span></span></td>
        <td class="nump">160<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 );">Earnings of other equity accounted investments</a></td>
        <td class="num">(11)<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_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="nump">118<span></span></td>
        <td class="nump">121<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="nump">802<span></span></td>
        <td class="num">(247)<span></span></td>
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        <td class="nump">0<span></span></td>
        <td class="nump">1,147<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="num">(113)<span></span></td>
        <td class="nump">310<span></span></td>
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        <td class="nump">369<span></span></td>
        <td class="nump">717<span></span></td>
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        <td class="nump">32<span></span></td>
        <td class="nump">29<span></span></td>
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        <td class="num">(21)<span></span></td>
        <td class="num">(49)<span></span></td>
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        <td class="nump">24,667<span></span></td>
        <td class="num">(326)<span></span></td>
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        <td class="num">(1,148)<span></span></td>
        <td class="num">(1,073)<span></span></td>
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        <td class="num">(676)<span></span></td>
        <td class="nump">174<span></span></td>
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        <td class="num">(11)<span></span></td>
        <td class="num">(56)<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_EquityMethodInvestmentDistributions', window );">Cash distributions from other equity accounted investments</a></td>
        <td class="nump">44<span></span></td>
        <td class="nump">753<span></span></td>
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        <td class="num">(7)<span></span></td>
        <td class="num">(5)<span></span></td>
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        <td class="nump">26<span></span></td>
        <td class="nump">692<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_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash flows provided by (used in) financing activities:</strong></a></td>
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        <td class="nump">0<span></span></td>
        <td class="nump">664<span></span></td>
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        <td class="num">(200)<span></span></td>
        <td class="num">(5,319)<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_ProceedsFromRelatedPartyDebt', window );">Proceeds of advances from a related party</a></td>
        <td class="nump">439<span></span></td>
        <td class="nump">2,070<span></span></td>
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        <td class="nump">0<span></span></td>
        <td class="num">(1,365)<span></span></td>
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        <td class="nump">239<span></span></td>
        <td class="num">(3,950)<span></span></td>
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        <td class="num">(411)<span></span></td>
        <td class="num">(3,084)<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 and cash equivalents at beginning of period</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_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at end of period</a></td>
        <td class="nump">2,802<span></span></td>
        <td class="nump">1,230<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 );">Taxes paid</a></td>
        <td class="nump">28<span></span></td>
        <td class="nump">22<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">$ 52<span></span></td>
        <td class="nump">$ 121<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_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_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_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_IncreaseDecreaseInIncomeTaxesReceivable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 income taxes receivable, which represents the amount due from tax authorities for refunds of overpayments or recoveries of income taxes 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_IncreaseDecreaseInIncomeTaxesReceivable</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>
                  </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_InterestPaid">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
                  </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_NetCashProvidedByUsedInFinancingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 (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>
                  </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_NetCashProvidedByUsedInFinancingActivitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_NetCashProvidedByUsedInFinancingActivitiesAbstract</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_NetCashProvidedByUsedInInvestingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 (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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                  <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>
                  </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_NetCashProvidedByUsedInInvestingActivitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_NetCashProvidedByUsedInInvestingActivitiesAbstract</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>
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                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 (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>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInOperatingActivities</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>na</td>
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                  <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_NetCashProvidedByUsedInOperatingActivitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_NetCashProvidedByUsedInOperatingActivitiesAbstract</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>
                  </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_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_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>
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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="ID0EXAAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForNotesAndLoansReceivableCurrent', window );">Allowance for doubtful accounts (in thousands of dollars)</a></td>
        <td class="nump">$ 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">575<span></span></td>
        <td class="nump">579<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">575<span></span></td>
        <td class="nump">579<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">$ 575<span></span></td>
        <td class="nump">$ 579<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">28,167,408<span></span></td>
        <td class="nump">28,167,248<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">28,167,408<span></span></td>
        <td class="nump">28,167,248<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>
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            <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>
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            <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>
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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>
              </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;">
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                    <td><nobr>us-gaap_PreferredStockSharesAuthorized</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>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>
              </div><a href="javascript:void(0);" onclick="top.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_PreferredStockSharesIssued</nobr></td>
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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>Related Party Transactions<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
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      <tr>
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          <div>Mar. 31, 2014</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; Related Party Transactions</b>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Related Party Debt with Counsel</b>
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      At March 31, 2014 the Company had a balance of $3,057
      owing to Counsel under the Counsel Loan, of which $235
      was accrued interest, as compared to a balance owing of $2,550
      at December 31, 2013. 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 the 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 entered into successive annual management services agreements (collectively, the &#8220;Agreement&#8221;). Under the terms of the Agreement, HGI agreed to pay Counsel for ongoing services provided to HGI by Counsel personnel. These services included 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 were: 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 received compensation from HGI. Rather, Counsel allocated 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 were payable within
      30
      days following the respective year end, subject to applicable restrictions. Any unpaid amounts bore interest at
      10% per annum commencing on the day after such year end.
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        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The amounts charged by Counsel are detailed below:</p>
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                <td align="left">&#160;</td>
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                  <b>Three months ended</b>
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                  <b>Item</b>
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                  <b>March 31,</b>
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                <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>2014</b>
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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%">
                  <b>2013</b>
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                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Management fees</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  90
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  90
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">Other charges</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  19
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  18
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
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              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Total</td>
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                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                  109
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                  108
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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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 payment was made on April 30, 2014 to shareholders of record at April 1, 2014. This transaction completed Counsel&#8217;s planned disposition of its interest in HGI, as announced in the first quarter of 2013.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Following this disposition, the Company and Counsel entered into a replacement management services agreement (the &#8220;Services Agreement&#8221;). Under the terms of the Services Agreement, Counsel remains as external manager and continues to provide the same services, at similar rates. 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 Agreement until such time. Please see Note 7 for discussion of the interest and payment terms relating to the Services Agreement.</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;">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. Additionally, beginning in 2009, the Company 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 in the third quarter of 2013, as discussed below, 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;">The lease amounts paid by the Company to the related parties are detailed below:</p>
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                  <b>Leased premises location</b>
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                <td align="left" width="1%">&#160;</td>
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                  <b>ended March 31,</b>
                </td>
                <td align="left" width="2%">&#160;</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" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2014</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>2013</b>
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Foster City, CA</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  57
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  57
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">White Plains, NY</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%">
                  33
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Los Angeles, 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%">
                  &#8212;
                </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%">
                  6
                </td>
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                <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                  57
                </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>
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                  96
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    <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, 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.
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                <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>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EPGAE">
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          <div style="width: 200px;"><strong>Document and Entity Information<br></strong></div>
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                <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>
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                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCentralIndexKey</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>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>
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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>
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                    <td><strong> Name:</strong></td>
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                <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;">
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                  <tr>
                    <td><strong> Name:</strong></td>
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                <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>
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                <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">
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                <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>
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                <p>Trading symbol of an instrument as listed on an exchange.</p>
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                <p>No definition available.</p>
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      <b>Note 11 &#8211; Segment Reporting</b>
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    <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, Patent Licensing. In the second quarter of 2009, the Company diversified into a second segment, Asset Liquidation.</p>
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              &#8212;
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              (30
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            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
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            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
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            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="10%">
              71
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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="10%">
              &#8212;
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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="10%">
              71
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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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Depreciation and amortization</p>
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            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
              118
            </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%">
              &#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="10%">
              118
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">
              <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Segment loss</p>
            </td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="10%">
              (471
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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="10%">
              (11
            </td>
            <td align="left" valign="bottom" width="2%">)</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="10%">
              (482
            </td>
            <td align="left" valign="bottom" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">
              <p style="text-indent: -10pt; margin-left: 10pt; 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="10%">
              1,011
            </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%">
              &#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="10%">
              1,011
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>
              <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
            </td>
            <td valign="bottom" width="1%">&#160;</td>
            <td valign="bottom" width="10%">&#160;</td>
            <td valign="bottom" width="2%">&#160;</td>
            <td valign="bottom" width="1%">&#160;</td>
            <td valign="bottom" width="10%">&#160;</td>
            <td valign="bottom" width="2%">&#160;</td>
            <td valign="bottom" width="1%">&#160;</td>
            <td valign="bottom" width="10%">&#160;</td>
            <td valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">
              <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Segment assets</p>
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
              19,212
            </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%">
              28
            </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%">
              19,240
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
        </table>
    <br/>
              <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: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
            </td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" colspan="7" nowrap="nowrap" width="36%">
              <b>For the three months ended March 31, 2013</b>
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>
              <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
            </td>
            <td 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%">&#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%">&#160;</td>
            <td width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">
              <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
            </td>
            <td align="left" width="1%">&#160;</td>
            <td align="center" nowrap="nowrap" width="10%">
              <b>Asset</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%">
              <b>Patent</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="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">
              <p style="text-indent: -10pt; margin-left: 10pt; 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="10%">
              <b>Liquidation</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>Licensing</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>Total</b>
            </td>
            <td align="left" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">
              <p style="text-indent: -10pt; margin-left: 10pt; 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="10%">
              1,392
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
              200
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
              1,592
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">
              <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Earnings from equity accounted asset liquidation investments</p>
            </td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="10%">
              802
            </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%">
              &#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="10%">
              802
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">
              <p style="text-indent: -10pt; margin-left: 10pt; 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="10%">
              &#8212;
            </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%">
              &#8212;
            </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%">
              &#8212;
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">
              <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Interest expense</p>
            </td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="10%">
              95
            </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%">
              &#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="10%">
              95
            </td>
            <td align="left" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">
              <p style="text-indent: -10pt; margin-left: 10pt; 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="10%">
              121
            </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%">
              &#8212;
            </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%">
              121
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left">
              <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Segment income (loss)</p>
            </td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="10%">
              (587
            </td>
            <td align="left" valign="bottom" width="2%">)</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="right" valign="bottom" width="10%">
              50
            </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%">
              (537
            </td>
            <td align="left" valign="bottom" width="2%">)</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">
              <p style="text-indent: -10pt; margin-left: 10pt; 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="10%">
              2,901
            </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%">
              &#8212;
            </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%">
              2,901
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr>
            <td>
              <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
            </td>
            <td valign="bottom" width="1%">&#160;</td>
            <td valign="bottom" width="10%">&#160;</td>
            <td valign="bottom" width="2%">&#160;</td>
            <td valign="bottom" width="1%">&#160;</td>
            <td valign="bottom" width="10%">&#160;</td>
            <td valign="bottom" width="2%">&#160;</td>
            <td valign="bottom" width="1%">&#160;</td>
            <td valign="bottom" width="10%">&#160;</td>
            <td valign="bottom" width="2%">&#160;</td>
          </tr>
          <tr valign="top">
            <td align="left" bgcolor="#e6efff">
              <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Segment assets</p>
            </td>
            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
            <td align="right" bgcolor="#e6efff" valign="bottom" width="10%">
              20,297
            </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%">
              228
            </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%">
              20,525
            </td>
            <td align="left" bgcolor="#e6efff" 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;">The following table reconciles reportable segment information to the unaudited condensed consolidated interim financial statements of 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="90%">
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
              </td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>Three months</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="12%">
                <b>Three months</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
              </td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>ended</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="12%">
                <b>ended</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
              </td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>March 31,</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="12%">
                <b>March 31,</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -10pt; margin-left: 10pt; 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>2014</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>2013</b>
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr>
              <td>
                <p style="text-indent: -10pt; margin-left: 10pt; 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>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -10pt; margin-left: 10pt; 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%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                71
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                95
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Unallocated interest expense from related party debt</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%">
                67
              </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">
                <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
              </td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                138
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                95
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr>
              <td>
                <p style="text-indent: -10pt; margin-left: 10pt; 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>
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                118
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                121
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                &#8212;
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                118
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                121
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                (482
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                (537
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                11
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                &#8212;
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                <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Other corporate expenses (primarily corporate level interest, general and administrative expenses)</p>
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
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                433
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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%">
                463
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                24,667
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                (353
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                (25,571
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
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                (647
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              <td valign="bottom" width="1%">&#160;</td>
              <td valign="bottom" width="12%">&#160;</td>
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                <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
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              <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>
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                <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Segment assets</p>
              </td>
              <td align="left" valign="bottom" width="1%">$</td>
              <td align="right" valign="bottom" width="12%">
                19,240
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              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">$</td>
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                20,525
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                  Other assets not allocated to segments
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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%">
                4,476
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              <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%">
                34,602
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              <td align="left">
                <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Total assets</p>
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              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                23,716
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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%">
                55,127
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              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt; margin: inherit;">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>
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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 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>
              </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 29<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8864-108599<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 32<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8933-108599<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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8844-108599<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 10<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8538-108599<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 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8380-108599<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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 34<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8981-108599<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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 35<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8984-108599<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 280<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 41<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9038-108599<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 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 10: 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 42<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9054-108599<br><br><br><br>Reference 11: 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 31<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8924-108599<br><br><br><br>Reference 12: 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 40<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9031-108599<br><br><br><br>Reference 13: 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 33<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8971-108599<br><br><br><br>Reference 14: 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 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8595-108599<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="ID0EEJAG">
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          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
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        <td class="nump">$ 975<span></span></td>
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        <td class="nump">1,010<span></span></td>
        <td class="nump">946<span></span></td>
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        <td class="nump">1,985<span></span></td>
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        <td class="nump">61<span></span></td>
        <td class="nump">74<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">11<span></span></td>
        <td class="nump">150<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_SellingGeneralAndAdministrativeExpense', window );">Selling, general and administrative, including expenses paid to related parties</a></td>
        <td class="nump">2,138<span></span></td>
        <td class="nump">2,598<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">118<span></span></td>
        <td class="nump">121<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">2,732<span></span></td>
        <td class="nump">3,299<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">(747)<span></span></td>
        <td class="num">(1,707)<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 (loss) of equity accounted asset liquidation investments (net of tax of $0)</a></td>
        <td class="num">(30)<span></span></td>
        <td class="nump">802<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">(777)<span></span></td>
        <td class="num">(905)<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_InterestExpenseDebt', window );">Interest expense - third party</a></td>
        <td class="num">(71)<span></span></td>
        <td class="num">(95)<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_InterestExpenseRelatedParty', window );">Interest expense - related party</a></td>
        <td class="num">(67)<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_NonoperatingIncomeExpense', window );">Total other income (expenses)</a></td>
        <td class="num">(138)<span></span></td>
        <td class="num">(95)<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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss before the undernoted</a></td>
        <td class="num">(915)<span></span></td>
        <td class="num">(1,000)<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_IncomeTaxExpenseBenefit', window );">Income tax expense (recovery)</a></td>
        <td class="nump">24,667<span></span></td>
        <td class="num">(353)<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_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments', window );">Earnings of other equity accounted investments (net of tax of $0)</a></td>
        <td class="nump">11<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_NetIncomeLoss', window );">Net loss</a></td>
        <td class="num">(25,571)<span></span></td>
        <td class="num">(647)<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_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Currency translation adjustment (net of tax of $0)</a></td>
        <td class="num">(6)<span></span></td>
        <td class="num">(7)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
        <td class="num">$ (25,577)<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_WeightedAverageNumberOfShareOutstandingBasicAndDiluted', window );">Weighted average common shares outstanding - basic and diluted (in thousands)</a></td>
        <td class="nump">28,167<span></span></td>
        <td class="nump">28,945<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_EarningsPerShareBasicAndDiluted', window );">Net loss per share - basic and diluted</a></td>
        <td class="num">$ (0.91)<span></span></td>
        <td class="num">$ (0.02)<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_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_InterestExpenseDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 the cost of borrowed funds accounted for as interest expense for 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><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 210.5-03.8)<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 8<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_InterestExpenseDebt</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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingCostsAndExpensesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_OperatingCostsAndExpensesAbstract</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_OperatingIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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.</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_OperatingIncomeLoss</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_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
              </div><a href="javascript:void(0);" onclick="top.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_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</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_OtherCostOfOperatingRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <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>
              </div><a href="javascript:void(0);" onclick="top.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_OtherCostOfOperatingRevenue</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_Revenues">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
              </div><a href="javascript:void(0);" onclick="top.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>
                  </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><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;">
                <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>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalesRevenueServicesNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SalesRevenueServicesNet</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_SellingGeneralAndAdministrativeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</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 210.5-03.4)<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 4<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 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 30<br><br><br><br> -Paragraph 8<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6386349&amp;loc=d3e3636-108311<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_SellingGeneralAndAdministrativeExpense</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_WeightedAverageNumberOfShareOutstandingBasicAndDiluted">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <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>
              </div><a href="javascript:void(0);" onclick="top.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_WeightedAverageNumberOfShareOutstandingBasicAndDiluted</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>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
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                  4,180
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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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                <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
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                  4,697
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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 goodwill is related to its asset liquidation business.</p>
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      As part of its acquisition of Equity Partners in June 2011, the Company recognized goodwill of $573. No goodwill impairment resulted from the completion of the impairment tests at December 31, 2013, and there have been no events or changes in circumstances in 2014 that make it more likely than not that the carrying amount of this goodwill may be impaired.
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        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
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                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="12%">
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              <tr valign="top">
                <td align="left">
                  <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
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                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
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                <td width="1%">&#160;</td>
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                <td width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">
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                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  2,139
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                <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>
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              <tr valign="top">
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                <td align="right" valign="bottom" width="12%">
                  639
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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%">
                  1,293
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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%">
                  966
                </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%">
                  5
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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%">
                  50
                </td>
                <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%">
                  485
                </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%">
                  579
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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%">
                  60
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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%">
                  76
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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">
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                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  304
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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%">
                  135
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              <tr valign="top">
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                <td align="right" valign="bottom" width="12%">
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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" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  182
                </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%">
                  153
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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                  224
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                  5,368
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                <p>The entire disclosure for earnings per share.</p>
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            4,180
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          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            3,454
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          <td align="right" bgcolor="#e6efff" 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>
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            1,243
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            1,269
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            4,697
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          <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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          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            2,139
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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%">
            3,586
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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          <td align="left">
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            615
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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>
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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%">
            1,293
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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%">
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          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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            5
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          <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>
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        <tr valign="top">
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          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            485
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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%">
            579
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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">
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          <td align="left" valign="bottom" width="1%">&#160;</td>
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            60
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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%">
            76
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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%">
            304
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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">
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          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            57
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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%">
            45
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          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            182
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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" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="12%">
            4
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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%">
            25
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          <td align="left" valign="bottom" width="2%">&#160;</td>
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          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            224
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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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          <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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            5,368
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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%">
            6,510
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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 (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">
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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 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;">
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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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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
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      <b>Note 12 &#8211; Commitments and Contingencies</b>
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">At March 31, 2014, HGI has no commitments other than the Unused Line Fee on its third party debt and leases on the HGP offices in California. The leases expire on December 11, 2015 and July 31, 2016. The annual lease obligations are as shown below:</p>
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                  216
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                  654
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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 March 31, 2014 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>
              </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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<SEQUENCE>54
<FILENAME>R15.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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>Patent Participation Fee<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
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      <tr>
        <th class="th">
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      <b>Note 8 &#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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            <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>
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                <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>Asset Liquidation Investments and Investments<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</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; Asset Liquidation Investments and Other Investments</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Summarized financial information &#8211; Equity accounted asset liquidation investments</b>
    </p>
    <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 attributable to HGI from the Joint Ventures in which it was invested:</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%">
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              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" colspan="4" nowrap="nowrap" width="27%">
                <b>Three months</b>
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              <td align="left" width="2%">&#160;</td>
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            <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>ended</b>
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              <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" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="27%">
                <b>March 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>2014</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>2013</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="center" width="1%">&#160;</td>
              <td align="center" width="12%">&#160;</td>
              <td align="center" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Gross revenues</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                10
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                2,113
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr>
              <td align="left">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="left" valign="bottom" width="12%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="right" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">&#160;</td>
              <td align="right" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Gross profit (loss)</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                (30
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                773
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr>
              <td align="left">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="left" valign="bottom" width="12%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="right" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">&#160;</td>
              <td align="right" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Income (loss) from continuing operations</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                (30
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                802
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr>
              <td align="left">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="left" valign="bottom" width="12%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="right" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">&#160;</td>
              <td align="right" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Net income (loss)</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                (30
              </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%">
                802
              </td>
              <td align="left" bgcolor="#e6efff" 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;">
      <b>Other investments</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company&#8217;s other investments as of March 31, 2014 and December 31, 2013 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" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>March 31</b>
                <b>,</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="12%">
                <strong>December 31,</strong>
              </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>2014</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>2013</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">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%">
                20
                $
              </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%">
                19
              </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%">
                1,727
              </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%">
                1,750
              </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="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">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%">
                1,747
                $
              </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%">
                1,769
              </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 Company accounts for its investments under the equity method.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Knight&#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC (&#8220;Knight&#8217;s Bridge GP&#8221;)</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 former majority shareholder (together with its subsidiaries, "Counsel").&#160; 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 March 31, 2014 the Company&#8217;s net investment was $20. Based on the Company&#8217;s analysis of Knight&#8217;s Bridge GP&#8217;s financial statements and projections as at March 31, 2014, 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Polaroid</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 (&#8220;Polaroid&#8221;), 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;) to pool their individual investments in Polaroid. The pooled investments totaled 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 KPL&#8217;s General Partner. 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 KPL has two components:</p>
    <ul>
      <li style="font-family: times new roman,times,serif; font-size: 10pt;">
        <p align="justify" style="margin-left: 3%; 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>
    </ul>
        <ul>
      <li style="font-family: times new roman,times,serif; font-size: 10pt;">
        <p align="justify" style="margin-left: 3%; 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 March 31, 2014 and December 31, 2013 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="bottom">
              <td align="center" colspan="13" nowrap="nowrap">
                &#160;
                <u>
                  <b>As at March 31, 2014</b>
                  &#160;
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              </td>
              <td align="center" width="1%">&#160;</td>
            </tr>
            <tr>
              <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="16%">&#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="16%">&#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="16%">&#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="16%">&#160;</td>
              <td width="1%">&#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="16%">
                <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="16%">
                <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="16%">
                <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="16%">
                <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);">
                <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="16%">
                <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="16%">
                <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="16%">
                <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="16%">
                <b>investment</b>
              </td>
              <td align="left" width="1%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Class A</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="16%">
                2,492
              </td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="16%">
                219
              </td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="16%">
                (1,335
              </td>
              <td align="left" bgcolor="#e6efff" width="1%">)</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="16%">
                1,376
              </td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Class D</td>
              <td align="left" width="1%">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="16%">
                628
              </td>
              <td align="left" width="1%">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="16%">
                50
              </td>
              <td align="left" width="1%">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="16%">
                (327
              </td>
              <td align="left" width="1%">)</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="16%">
                351
              </td>
              <td align="left" width="1%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Total</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%">
                3,120
              </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%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%">
                269
              </td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%">
                (1,662
              </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="16%">
                1,727
              </td>
              <td align="left" bgcolor="#e6efff" width="1%">&#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="bottom">
              <td align="center" colspan="13">
                &#160;
                <b>
                  <u>As at December 31, 2013</u>
                </b>
              </td>
              <td align="center" width="1%">&#160;</td>
            </tr>
            <tr>
              <td>&#160;</td>
              <td width="1%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="16%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="16%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="16%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="16%">&#160;</td>
              <td width="1%">&#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="16%">
                <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="16%">
                <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="16%">
                <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="16%">
                <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);">
                <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="16%">
                <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="16%">
                <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="16%">
                <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="16%">
                <b>investment</b>
              </td>
              <td align="left" width="1%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Class A</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="16%">
                2,492
              </td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="16%">
                209
              </td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="16%">
                (1,300
              </td>
              <td align="left" bgcolor="#e6efff" width="1%">)</td>
              <td align="left" bgcolor="#e6efff" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" width="16%">
                1,401
              </td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Class D</td>
              <td align="left" width="1%">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="16%">
                617
              </td>
              <td align="left" width="1%">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="16%">
                50
              </td>
              <td align="left" width="1%">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="16%">
                (318
              </td>
              <td align="left" width="1%">)</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="16%">
                349
              </td>
              <td align="left" width="1%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Total</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%">
                3,109
              </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%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%">
                259
              </td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="16%">
                (1,618
              </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="16%">
                1,750
              </td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
            </tr>
          </table>
    </div><span></span></td>
      </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_EquityMethodInvestmentsDisclosureTextBlock">
        <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;">
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                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestmentsDisclosureTextBlock</nobr></td>
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                    <td><strong> Balance Type:</strong></td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
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</DOCUMENT>
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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>Debt<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
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      <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 7 &#8211; Debt</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="80%">
            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>March 31,</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="12%">
                <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>2014</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>2013</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">Credit Facility</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                1,248
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                1,438
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Counsel Loan</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                3,057
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                2,550
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Total debt</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                4,305
              </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%">
                3,988
              </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;">At March 31, 2014 and December 31, 2013, all of the Company&#8217;s outstanding debt was current.</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 the WSJ 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 March 31, 2014, $405
      of such assets served as collateral for the loan (December 31, 2013 - $606). 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, a facility fee (&#8220;Facility Fee&#8221;) of $75
      was payable to the lender. Subsequent payments of a $50
      Facility Fee and a $25
      Agency Fee are 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 March 31, 2014 the Company was in compliance with all covenants of the Credit Facility. At December 31, 2013, the Company was in breach of one of the covenants of the Credit Facility. The breach was waived by the bank.
    </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Counsel Loan outstanding at March 31, 2014 consisted of net advances received by the Company from Counsel, including accrued interest payable of $235. The advances were made under an existing loan facility that was originally entered into during the fourth quarter of 2003, accrued interest at
      10% per annum compounded quarterly from the date funds were advanced, and was due on demand. Any outstanding balance under the Counsel Loan was secured by the assets of the Company.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In the second quarter of 2014, following Counsel&#8217;s distribution of its ownership interest in HGI to Counsel shareholders as a dividend in kind, this facility was replaced and the outstanding balance was transferred to the new facility. Under the new facility, payment is due within thirty days following the end of each quarter. Unpaid balances accrue interest at a rate per annum equal to the lesser of the WSJ prime rate +
      2.0%, or the maximum rate allowable by law. Please see Note 10 for further discussion of transactions with Counsel.
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                <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;">
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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>Income Taxes<br></strong></div>
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        <th class="th" colspan="1">3 Months Ended</th>
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          <div>Mar. 31, 2014</div>
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      <b>Note 9 &#8211; Income Taxes</b>
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In the first quarter of 2014, as a result of incurring losses in 2012, 2013 and the first quarter of 2014, the Company recorded a valuation allowance against all of its net deferred tax assets. The Company has aggregate tax net operating loss carry forwards of approximately $74,422
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The reported tax expense (benefit) varies from the amount that would be provided by applying the statutory U.S. Federal income tax rate to the loss from continuing operations before taxes for the following reasons:</p>
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                <b>Three months ended</b>
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              <td align="center" nowrap="nowrap" width="12%">
                <b>Three months ended</b>
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              <td align="left">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
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              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                <b>March 31, 2014</b>
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              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
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                <b>March 31, 2013</b>
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            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Expected federal statutory tax expenses (benefit)</p>
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">(354</td>
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                (340
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
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                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Increase (reduction) in taxes resulting from:</p>
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              <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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                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160; State income taxes recoverable</p>
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              <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>
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                (28
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                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Non-deductible expenses (permanent differences)</p>
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              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                8
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              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                11
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              <td align="left" valign="bottom" width="2%">&#160;</td>
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            <tr valign="top">
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                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Change in temporary differences:</p>
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</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="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160; Change in valuation allowance attributable to continuing operations</p>
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                24,977
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              <td align="left" valign="bottom" width="2%">&#160;</td>
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              <td align="right" valign="bottom" width="12%">
                &#8212;
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              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Rate changes</p>
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                36
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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%">
                &#8212;
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                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Other</p>
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              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                &#8212;
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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%">
                4
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              <td align="left" valign="bottom" width="2%">&#160;</td>
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              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Income tax expense (recovery)</p>
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              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                24,667
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              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
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                (353
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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 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
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company, until recently, had a history of incurring annual tax losses, beginning in 1991. 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 2008, 2010 and 2011, respectively. The 2009 through 2011 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 March 31, 2014 and December 31, 2013 are as follows:</p>
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                <b>March 31,</b>
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              <td align="center" nowrap="nowrap" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>December 31,</b>
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            <tr valign="top">
              <td align="left">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
              </td>
              <td align="left" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" width="12%">
                <b>2014</b>
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              <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%">
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            <tr>
              <td>
                <p style="text-indent: -15pt; margin-left: 15pt; 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>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Deferred tax assets:</p>
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              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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            <tr valign="top">
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                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160; Net operating loss carry-forwards</p>
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                25,303
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              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">$</td>
              <td align="right" valign="bottom" width="12%">
                29,816
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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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Minimum tax credit carry forwards</p>
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                186
              </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%">
                186
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Intangible assets</p>
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              <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%">)</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                (24
              </td>
              <td align="left" valign="bottom" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Stock based compensation</p>
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                727
              </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%">
                679
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Start-up costs</p>
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              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                (14
              </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%">
                (14
              </td>
              <td align="left" valign="bottom" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Depreciation and amortization</p>
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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
              </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%">
                (3
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Other</p>
              </td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                201
              </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%">
                210
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Writedown of inventory</p>
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                452
              </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%">
                452
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Trade Name</p>
              </td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                (1,360
              </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%">
                (1,395
              </td>
              <td align="left" valign="bottom" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Customer List/Business Network</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%">
                (489
              </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%">
                (500
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Gross deferred tax assets</p>
              </td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                24,976
              </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%">
                29,407
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Less: valuation allowance</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%">
                (24,976
              </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%">
                (4,740
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td align="left">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Net deferred tax assets</p>
              </td>
              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                &#160;
                &#8212;
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</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>
            </tr>
          </table>
    </div><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_IncomeTaxDisclosureTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
              </div><a href="javascript:void(0);" onclick="top.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_IncomeTaxDisclosureTextBlock</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>
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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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<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="ID0EF2AE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Debt (Narrative) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="1">12 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 27, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBankLoansAndNotesPayable', window );">Debt payable to third parties</a></td>
        <td class="nump">$ 1,248<span></span></td>
        <td class="nump">$ 1,438<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">3,057<span></span></td>
        <td class="nump">2,550<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 the WSJ 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_RelatedPartyTransactionTermsAndMannerOfSettlement', window );">Related Party Debt, Description</a></td>
        <td class="text">Unpaid balances accrue interest at a rate per annum equal to the lesser of the WSJ prime rate + 2.0%, or the maximum rate allowable by law.<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_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="ro">
        <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">405<span></span></td>
        <td class="nump">606<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_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="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_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="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">235<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">Annual Facility Fee [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_DebtInstrumentFeeAmount', window );">Line of Credit, Annual Fee</a></td>
        <td class="nump">50<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Annual Agency Fee [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_DebtInstrumentFeeAmount', window );">Line of Credit, Annual Fee</a></td>
        <td class="nump">$ 25<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </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>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>
                  </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_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>Line of Credit Facility, Collateral Assets</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>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_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>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
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          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFeeAmount">
        <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 the fee that accompanies borrowing money under the debt 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 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_DebtInstrumentFeeAmount</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>debit</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_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_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>
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          </td>
        </tr>
      </table>
      <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>
                  </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_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</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>
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            </div>
          </td>
        </tr>
      </table>
      <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>
                  </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_RelatedPartyTransactionTermsAndMannerOfSettlement">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 and manner of settlement of the related party transaction.</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 1<br><br> -Subparagraph (d)<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_RelatedPartyTransactionTermsAndMannerOfSettlement</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_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>
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  <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 $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear', window );">2014</a></td>
        <td class="nump">$ 216<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_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear', 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_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears', 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">$ 654<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 current 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_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear</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>
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                    <td><strong> Period Type:</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 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>
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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 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>
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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 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;">
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                    <td><nobr>us-gaap_OperatingLeasesFutureMinimumPaymentsDue</nobr></td>
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  <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="ID0E2F">
      <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">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</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>Use of estimates</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, 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The critical accounting policies used in the preparation of our audited consolidated financial statements are discussed in our Annual Report on Form 10-K for the year ended December 31, 2013. There have been no changes to these policies in the first three months of 2014.</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 );">Recently Adopted Accounting Pronouncements [Policy Text Block]</a></td>
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      <b>Recently Adopted Accounting Pronouncements</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>Parent&#8217;s Accounting for the Cumulative Translation Adjustment Upon Derecognition of Certain Subsidiaries or Groups of Assets Within a Foreign Entity or of an Investment in a Foreign Entity</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 therefore adopted ASU 2013-05 in the first quarter of 2014. The adoption had no impact on its consolidated financial statements, since there were no derecognitions or sales of the Company&#8217;s European subsidiaries during the first quarter of 2014.
    </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, with early adoption permitted. The Company therefore adopted ASU 2013-11 in the first quarter of 2014. The adoption had no impact on its 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>
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      <b>Future Accounting Pronouncements</b>
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In March 2014 the Emerging Issues Task Force (&#8220;EITF&#8221;) reached a final consensus on, and the FASB ratified,
      <i>Issue 13-D: Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period</i>
      (&#8220;Issue 13-D&#8221;). The EITF concluded that entities should treat performance targets that can be met after the requisite service period as performance conditions that affect vesting. Therefore, an entity would not record compensation expense related to an award for which transfer to the employee is contingent on achieving a performance target until it becomes probable that the performance target will be met. No new disclosures will be required. Issue 13-D will be effective for all entities for interim and annual reporting periods beginning after December 15, 2015, with early adoption permitted. At this time the Company has not granted any share-based payment awards that include performance targets, but will be required to adopt Issue 13-D should it issue any such awards when Issue 13-D becomes effective.
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In April 2014, the FASB issued Accounting Standards Update 2014-08,
      <i>Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity</i>
      (&#8220;ASU 2014-08&#8221;). ASU 2014-08 requires discontinued operations treatment for disposals of a component or group of components that represents a strategic shift that has or will have a major impact on an entity&#8217;s operations or financial results. It also expands the scope of ASC 205-20 to disposals of equity method investments and acquired businesses held for sale. With respect to disclosures, ASU 2014-08 both 1) expands disclosure requirements for transactions that meet the definition of a discontinued operation, and 2) requires entities to disclose information about individually significant components that are disposed of or held for sale and do not qualify as discontinued operations. ASU 2014-08 also requires specific presentation of various items on the face of the financial statements. ASU 2014-08 is effective for interim and annual periods beginning on or after December 15, 2014, with early adoption permitted. The Company has not yet assessed the potential impact of ASU 2014-08 on its consolidated financial statements.
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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;">
                <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>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">
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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 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>
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  <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>
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        <th class="th" colspan="1">3 Months Ended</th>
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          <b>Three months ended</b>
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        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">(354</td>
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
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          (340
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        <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>
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          &#8212;
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          (28
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      <tr valign="top">
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          8
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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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          11
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      <tr valign="top">
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</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="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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      <tr valign="top">
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          24,977
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        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          &#8212;
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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%">
          36
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        <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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      <tr valign="top">
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          &#8212;
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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%">
          4
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      <tr valign="top">
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          24,667
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        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
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          (353
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        <td align="center" nowrap="nowrap" width="12%">
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        <td align="center" nowrap="nowrap" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" width="12%">
          <b>December 31,</b>
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      <tr valign="top">
        <td align="left">
          <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
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        <td align="center" nowrap="nowrap" width="12%">
          <b>2014</b>
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        <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>2013</b>
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      <tr>
        <td>
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        </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: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Deferred tax assets:</p>
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        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="12%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160; Net operating loss carry-forwards</p>
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          25,303
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          29,816
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      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Minimum tax credit carry forwards</p>
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          186
        </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%">
          186
        </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%">
          (29
        </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%">
          (24
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        <td align="left" valign="bottom" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Stock based compensation</p>
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          727
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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%">
          679
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
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          <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Start-up costs</p>
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        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          (14
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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%">
          (14
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        <td align="left" valign="bottom" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Depreciation and amortization</p>
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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
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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%">
          (3
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Other</p>
        </td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          201
        </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%">
          210
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Writedown of inventory</p>
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          452
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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%">
          452
        </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="right" valign="bottom" width="12%">
          (1,360
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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%">
          (1,395
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        <td align="left" valign="bottom" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff">
          <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;Customer List/Business Network</p>
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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%">
          (489
        </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%">
          (500
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Gross deferred tax assets</p>
        </td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          24,976
        </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%">
          29,407
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        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
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          <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Less: valuation allowance</p>
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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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          (24,976
        </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%">
          (4,740
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left">
          <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Net deferred tax assets</p>
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        <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
        <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          &#160;
          &#8212;
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        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</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>
      </tr>
    </table><span></span></td>
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    <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>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>
              </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>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;">
                <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></p>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
<FILENAME>R49.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="ID0EIKBG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Segment Reporting Information, by Segment (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues from external customers</a></td>
        <td class="nump">$ 1,985<span></span></td>
        <td class="nump">$ 1,592<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_EarningsOfEquityAccountedAssetLiquidationInvestments', window );">Earnings (loss) of equity accounted asset liquidation investments (net of tax of $0)</a></td>
        <td class="num">(30)<span></span></td>
        <td class="nump">802<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_InterestExpenseDebt', window );">Interest expense</a></td>
        <td class="nump">71<span></span></td>
        <td class="nump">95<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_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="nump">118<span></span></td>
        <td class="nump">121<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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Segment income (loss)</a></td>
        <td class="num">(915)<span></span></td>
        <td class="num">(1,000)<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_us-gaap_Assets', window );">Segment assets</a></td>
        <td class="nump">23,716<span></span></td>
        <td class="nump">55,127<span></span></td>
        <td class="nump">49,995<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>
        <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_Revenues', window );">Revenues from external customers</a></td>
        <td class="nump">1,985<span></span></td>
        <td class="nump">1,392<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_EarningsOfEquityAccountedAssetLiquidationInvestments', window );">Earnings (loss) of equity accounted asset liquidation investments (net of tax of $0)</a></td>
        <td class="num">(30)<span></span></td>
        <td class="nump">802<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">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_InterestExpenseDebt', window );">Interest expense</a></td>
        <td class="nump">71<span></span></td>
        <td class="nump">95<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_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="nump">118<span></span></td>
        <td class="nump">121<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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Segment income (loss)</a></td>
        <td class="num">(471)<span></span></td>
        <td class="num">(587)<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_InvestmentInEquityAccountedAssetLiquidationInvestees', window );">Investment in equity accounted asset liquidation investees</a></td>
        <td class="nump">1,011<span></span></td>
        <td class="nump">2,901<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_Assets', window );">Segment assets</a></td>
        <td class="nump">19,212<span></span></td>
        <td class="nump">20,297<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">Patent Licensing [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_Revenues', window );">Revenues from external customers</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">200<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_EarningsOfEquityAccountedAssetLiquidationInvestments', window );">Earnings (loss) of equity accounted asset liquidation investments (net of tax of $0)</a></td>
        <td class="nump">0<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_OtherNonoperatingIncomeExpense', window );">Other income</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<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_InterestExpenseDebt', window );">Interest expense</a></td>
        <td class="nump">0<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_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Segment income (loss)</a></td>
        <td class="num">(11)<span></span></td>
        <td class="nump">50<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_InvestmentInEquityAccountedAssetLiquidationInvestees', window );">Investment in equity accounted asset liquidation investees</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<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_Assets', window );">Segment assets</a></td>
        <td class="nump">28<span></span></td>
        <td class="nump">228<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">Segment Totals [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_Revenues', window );">Revenues from external customers</a></td>
        <td class="nump">1,985<span></span></td>
        <td class="nump">1,592<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_EarningsOfEquityAccountedAssetLiquidationInvestments', window );">Earnings (loss) of equity accounted asset liquidation investments (net of tax of $0)</a></td>
        <td class="num">(30)<span></span></td>
        <td class="nump">802<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">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_InterestExpenseDebt', window );">Interest expense</a></td>
        <td class="nump">71<span></span></td>
        <td class="nump">95<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_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="nump">118<span></span></td>
        <td class="nump">121<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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Segment income (loss)</a></td>
        <td class="num">(482)<span></span></td>
        <td class="num">(537)<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_InvestmentInEquityAccountedAssetLiquidationInvestees', window );">Investment in equity accounted asset liquidation investees</a></td>
        <td class="nump">1,011<span></span></td>
        <td class="nump">2,901<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_Assets', window );">Segment assets</a></td>
        <td class="nump">$ 19,240<span></span></td>
        <td class="nump">$ 20,525<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_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_InterestExpenseDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 the cost of borrowed funds accounted for as interest expense for 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 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 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 8<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_InterestExpenseDebt</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>
              </div>
            </div>
          </td>
        </tr>
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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>
        </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 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>
                  </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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              </div>
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          </td>
        </tr>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R41.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="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 $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue', window );">Gross revenues</a></td>
        <td class="nump">$ 10<span></span></td>
        <td class="nump">$ 2,113<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_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss', window );">Gross profit</a></td>
        <td class="num">(30)<span></span></td>
        <td class="nump">773<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_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems', window );">Income from continuing operations</a></td>
        <td class="num">(30)<span></span></td>
        <td class="nump">802<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 );">Net income</a></td>
        <td class="num">$ (30)<span></span></td>
        <td class="nump">$ 802<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss</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>
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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>duration</td>
                  </tr>
                </table>
              </div>
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        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
              </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_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems</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>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
              </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_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue</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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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                  <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>
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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>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R5.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="ID0EJBAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (Parenthetical) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments', window );">Tax on earnings (loss) of other equity accounted asset liquidation investments</a></td>
        <td class="nump">$ 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_hgbl_TaxOnOtherEquityAccountedInvestments', window );">Tax on other equity accounted investments</a></td>
        <td class="nump">0<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_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax', window );">Tax on currency translation adjustment</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_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
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                <p>No definition available.</p>
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                <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>Stock-based Compensation<br></strong></div>
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        <th class="th" colspan="1">3 Months Ended</th>
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          <div>Mar. 31, 2014</div>
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      <b>Note 3 &#8211; Stock-based Compensation</b>
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    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">At March 31, 2014 the Company maintained six stock-based compensation plans, which are described more fully in Note 14 to the audited consolidated financial statements for the year ended December 31, 2013, contained in the Company&#8217;s most recently filed Annual Report on Form 10-K.</p>
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      During the first three months of 2014 the Company issued
      50,000
      options to the Company&#8217;s independent directors as part of their annual compensation. During the first three months of 2013, the Company issued
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                  2,130,000
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                  1.75
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                  50,000
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                  0.69
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                  2,180,000
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                  1.73
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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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                  <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Options exercisable at March 31, 2014</p>
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                  1,190,000
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                  1.70
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                <td align="left" width="2%">&#160;</td>
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                  <p style="text-indent: -10pt; margin-left: 10pt; 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>
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                <td align="center" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
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                  3,898,198
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                  1.75
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                  150,000
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                  1.00
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                  &#8212;
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                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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                <td align="left" valign="bottom" width="1%">&#160;</td>
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                  &#8212;
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                <td align="left" valign="bottom" width="2%">&#160;</td>
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                <td align="left" valign="bottom" width="2%">&#160;</td>
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              <tr valign="top">
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                  <p style="text-indent: -10pt; margin-left: 10pt; font-family: times new roman,times,serif; font-size: 10pt;">Expired</p>
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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%">
                  &#8212;
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                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
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                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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                  1,888,198
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            57
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            96
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                <p>Tabular disclosure of lease amounts paid to related parties during the period.</p>
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          <div style="width: 200px;"><strong>Schedule of Changes in Common Stock Options (Details) (USD $)<br></strong></div>
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        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options, Outstanding at end of quarter (in shares)</a></td>
        <td class="nump">2,180,000<span></span></td>
        <td class="nump">4,048,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Options exercisable at end of quarter (in shares)</a></td>
        <td class="nump">1,190,000<span></span></td>
        <td class="nump">1,888,198<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Outstanding at beginning of year (in dollars per share)</a></td>
        <td class="nump">$ 1.75<span></span></td>
        <td class="nump">$ 1.75<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">$ 0.69<span></span></td>
        <td class="nump">$ 1.00<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 end of quarter (in dollars per share)</a></td>
        <td class="nump">$ 1.73<span></span></td>
        <td class="nump">$ 1.72<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 );">Weighted Average Exercise Price, Options exercisable at end of quarter (in dollars per share)</a></td>
        <td class="nump">$ 1.70<span></span></td>
        <td class="nump">$ 1.53<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_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_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>
                  </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>
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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>Subsequent Events<br></strong></div>
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        <th class="th" colspan="1">3 Months Ended</th>
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          <div>Mar. 31, 2014</div>
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      <b>Note 13 &#8211; Subsequent Events</b>
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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 March 31, 2014 for disclosure. There have been no material subsequent events requiring disclosure in this Report.</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 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>
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                <p>No definition available.</p>
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                    <td><strong> Name:</strong></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>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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