<SEC-DOCUMENT>0001062993-14-004937.txt : 20140814
<SEC-HEADER>0001062993-14-004937.hdr.sgml : 20140814
<ACCEPTANCE-DATETIME>20140814161337
ACCESSION NUMBER:		0001062993-14-004937
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		12
CONFORMED PERIOD OF REPORT:	20140630
FILED AS OF DATE:		20140814
DATE AS OF CHANGE:		20140814

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:		141042891

	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><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><b>[X] 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 June 30, 2014 </b></P>
<P align=center><b>OR</b></P>
<P align=center><b>[&nbsp;&nbsp; ] 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
to&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;
</b>
</P>
<P align=center><b>&nbsp;Commission file number: 0-17973</b></P>
<P align=center><B><FONT size=5>HERITAGE GLOBAL INC.
</FONT></B><BR>(Exact name of registrant as specified in its charter) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=center nowrap><B>FLORIDA </B></TD>
    <TD align=center width="50%" nowrap><B>59-2291344 </B></TD></TR>
  <TR vAlign=top>
    <TD align=center nowrap>(State or Other Jurisdiction of </TD>
    <TD align=center width="50%" nowrap>(I.R.S. Employer Identification No.) &nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=center nowrap>Incorporation or Organization) </TD>
    <TD align=center width="50%" nowrap>&nbsp;</TD></TR></TABLE>
<P align=center><B>700 &#150; 1 Toronto St., Toronto, ON M5C 2V6 </B><BR>(Address of Principal Executive Offices)</P>
<P align=center><B>(416) 866-3000 </B><BR>(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. </P>
<P align=center>Yes
[X]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No [&nbsp;&nbsp; ]</P>
<P align=justify>Indicate by check mark whether the registrant has submitted
electronically and posted on its corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation
S-T during the preceding 12 months (or for such shorter period that the
registrant was required to submit and post such files). </P>
<P align=center>Yes
[X]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No [&nbsp;&nbsp; ] </P>
<P align=justify>Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller
reporting company (as defined in 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 width="5%">&nbsp;</TD>
    <TD align=left width="20%" nowrap>Large Accelerated Filer </TD>
    <TD align=left nowrap width="25%">[&nbsp; &nbsp;] </TD>
    <TD align=left width="20%" nowrap>Accelerated
      Filer</TD>
    <TD align=left width="30%" nowrap>[&nbsp; &nbsp;] </TD></TR>
  <TR vAlign=top>
    <TD align=left width="5%">&nbsp;</TD>
    <TD align=left width="20%" nowrap>Non-Accelerated Filer&nbsp; &nbsp;</TD>
    <TD align=left nowrap width="25%">[&nbsp; &nbsp;] </TD>
    <TD align=left width="20%" nowrap>Smaller reporting company
</TD>
    <TD align=left width="30%" nowrap>[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). </P>
<P align=center>Yes [&nbsp;
&nbsp;]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No [X] </P>
<P align=justify>As of August 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>
<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 align=left bgColor=#eeeeee nowrap width="5%"><A
      href="#page_3"><B><U>Part
      I.</U></B></A></TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_3"><B><U>Financial
      Information</U></B> </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee nowrap width="5%"><A
      href="#page_3">Item
      1.</A></TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_3">Financial
      Statements </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee nowrap width="5%"></TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_3">Unaudited
      Condensed Consolidated Balance Sheets as of June 30, 2014 and December 31,
      2013 </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><A
      href="#page_3">3
      </A></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left bgColor=#eeeeee nowrap width="5%"></TD>
    <TD align=left width="80%"  bgColor=#eeeeee ><A
      href="#page_4">Unaudited
      Condensed Consolidated Statements of Operations and Comprehensive Loss for
      the three and six months ended June 30, 2014 and 2013 </A></TD>
    <TD align=right width="5%"  bgColor=#eeeeee><A
      href="#page_4">4
      </A></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left bgColor=#eeeeee nowrap width="5%"></TD>
    <TD align=left width="80%"  bgColor=#eeeeee ><A
      href="#page_5">Unaudited
      Condensed Consolidated Statement of Changes in Stockholders&#146; Equity for
      the period ended June 30, 2014 </A></TD>
    <TD align=right width="5%"  bgColor=#eeeeee><A
      href="#page_5">5
      </A></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee nowrap width="5%"></TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_6">Unaudited
      Condensed Consolidated Statements of Cash Flows for the six months ended
      June 30, 2014 and 2013 </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><A
      href="#page_6">6
      </A></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee nowrap width="5%">&nbsp; </TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_7">Notes
      to Unaudited Condensed Consolidated Financial Statements </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><A
      href="#page_7">7
      </A></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee nowrap width="5%"><A
      href="#page_20">Item
      2.</A></TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_20">Management&#146;s
      Discussion and Analysis of Financial Condition and Results of Operations
      </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><a href="#page_20">18</a></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee nowrap width="5%"><A
      href="#page_29">Item
      3.</A></TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_29">Quantitative
      and Qualitative Disclosures About Market Risk </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><a href="#page_29">27</a></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee nowrap width="5%"><A
      href="#page_29">Item
      4.</A></TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_29">Controls
      and Procedures </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><a href="#page_29">27</a></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee nowrap width="5%"><A
      href="#page_30"><B><U>Part
      II.</U></B></A></TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_30"><B><U>Other
      Information</U></B> </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee nowrap width="5%"><A
      href="#page_30">Item
      1.</A></TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_30">Legal
      Proceedings </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><a href="#page_30">28</a></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee nowrap width="5%"><A
      href="#page_30">Item
      1A.</A>&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_30">Risk
      Factors </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><a href="#page_30">28</a></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee nowrap width="5%"><A
      href="#page_30">Item
      2.</A></TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_30">Unregistered
      Sales of Equity Securities and Use of Proceeds </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><a href="#page_30">28</a></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee nowrap width="5%"><A
      href="#page_30">Item
      3.</A></TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_30">Defaults
      Upon Senior Securities </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><a href="#page_30">28</a></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee nowrap width="5%"><A
      href="#page_30">Item
      4.</A></TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_30">Mine
      Safety Disclosures </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><a href="#page_30">28</a></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee nowrap width="5%"><A
      href="#page_30">Item
      5.</A></TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_30">Other
      Information </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><a href="#page_30">28</a></TD></TR>
  <TR>
    <TD align=left nowrap width="5%" >&nbsp;</TD>
    <TD align=left width="80%"  >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee nowrap width="5%"><A
      href="#page_31">Item
      6.</A></TD>
    <TD align=left width="80%" bgColor=#eeeeee ><A
      href="#page_31">Exhibits
      </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee><a href="#page_31">29</a></TD></TR></TABLE>
<P align=center>2</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<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>
<P align=center><B>HERITAGE GLOBAL INC.</B> <BR><B>CONDENSED CONSOLIDATED
BALANCE SHEETS </B><BR><B>(In thousands of U.S. dollars, except share and per
share amounts) </B><BR><B>(unaudited) </B><BR></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 valign="bottom">&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="12%" nowrap valign="bottom"><B>June 30,</B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="12%" nowrap valign="bottom"><B>December 31,</B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%" nowrap valign="bottom"><B>2014</B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%" nowrap valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%" nowrap valign="bottom"><B>2013</B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR>
    <TD valign="bottom">&nbsp; </TD>
    <TD width="1%" valign="bottom" >&nbsp;</TD>
    <TD width="12%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom" >&nbsp;</TD>
    <TD width="1%" valign="bottom" >&nbsp;</TD>
    <TD width="12%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">ASSETS </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Current assets: </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="12%" valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="12%" valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Cash and cash equivalents </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;2,357 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;3,213 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Amounts receivable (net of allowance for doubtful
      accounts of $0; 2013 - $0) </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">1,113 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">1,670 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Deposits </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">1 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">17 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Inventory &#150; equipment </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">266 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">578 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Other current assets </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">564 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">479 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Income taxes recoverable </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">22 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">1 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Deferred income tax assets </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff valign="bottom">&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff valign="bottom">1,366 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Total current assets </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">4,323 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">7,324 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Non-current assets: </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Inventory &#150; real estate </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">6,328 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">6,078 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Asset liquidation investments </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">967 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">1,380 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Investments </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">1,398 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">1,769 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Property, plant and equipment, net
</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">45 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">32 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Intangible assets, net </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">4,584 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">4,810 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Goodwill </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">11,486 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">5,301 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Deferred income tax assets </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom">&#151; </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%" valign="bottom">23,301 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Total
      assets </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff valign="bottom">&nbsp;29,131 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff valign="bottom">&nbsp;49,995 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%" valign="bottom" >&nbsp;</TD>
    <TD width="12%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom" >&nbsp;</TD>
    <TD width="1%" valign="bottom" >&nbsp;</TD>
    <TD width="12%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">LIABILITIES AND EQUITY </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Current liabilities: </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="12%" valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="12%" valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Accounts payable and accrued
      liabilities </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;5,924 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;6,510 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Debt payable to third parties </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">2,751</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">1,438 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Debt payable to a related party </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff valign="bottom">2,655</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff valign="bottom">2,550 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Total current liabilities
    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%" valign="bottom">11,330 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%" valign="bottom">10,498 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Non-current liabilities: </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Contingent consideration </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom">4,198
    </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom">&#151; </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Total
      liabilities </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; " align=left width="1%"
     bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; " align=right width="12%"
    bgColor=#e6efff valign="bottom">15,528 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; " align=left width="1%"
     bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; " align=right width="12%"
    bgColor=#e6efff valign="bottom">10,498 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%" valign="bottom" style="border-top-style: none; border-top-width: medium" >&nbsp;</TD>
    <TD width="12%" valign="bottom" style="border-top-style: none; border-top-width: medium">&nbsp; </TD>
    <TD width="2%" valign="bottom" >&nbsp;</TD>
    <TD width="1%" valign="bottom" style="border-top-style: none; border-top-width: medium" >&nbsp;</TD>
    <TD width="12%" valign="bottom" style="border-top-style: none; border-top-width: medium">&nbsp; </TD>
  <TD width="2%" valign="bottom" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Commitments and contingencies </TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=left valign="bottom" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=left valign="bottom" bgColor=#e6efff>&nbsp; </TD>
  <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR>
    <TD valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%" valign="bottom" >&nbsp;</TD>
    <TD width="12%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom" >&nbsp;</TD>
    <TD width="1%" valign="bottom" >&nbsp;</TD>
    <TD width="12%" valign="bottom">&nbsp; </TD>
  <TD width="2%" valign="bottom" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Equity: </TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=left valign="bottom" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=left valign="bottom" bgColor=#e6efff>&nbsp; </TD>
  <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <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 June 30, 2014 and 579 Class N shares at December 31, 2013,
      liquidation preference of $575 at June 30, 2014 and $579
      at December 31, 2013 </TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="12%" align=right valign="bottom">6 </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="12%" align=right valign="bottom">6 </TD>
  <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <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 June 30, 2014 and 28,167,248 shares at December 31,
      2013 </TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>282 </TD>
    <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>282 </TD>
  <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Additional paid-in capital </TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="12%" align=right valign="bottom">283,452 </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="12%" align=right valign="bottom">283,207 </TD>
  <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Accumulated deficit </TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>(270,109</TD>
    <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>) </TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" align=right valign="bottom" bgColor=#e6efff>(243,954</TD>
  <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Accumulated other comprehensive loss </TD>
    <TD width="1%" align=left valign="bottom" style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
width="12%" align=right valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">(28</TD>
    <TD width="2%" align=left valign="bottom" >) </TD>
    <TD width="1%" align=left valign="bottom" style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
width="12%" align=right valign="bottom" style="BORDER-BOTTOM: #000000 1px solid">(44</TD>
  <TD width="2%" align=left valign="bottom" >) </TD>
  </TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Total
      equity </TD>
    <TD width="1%" align=left valign="bottom"
     bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">13,603 </TD>
    <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" align=left valign="bottom"
     bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right valign="bottom"
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">39,497 </TD>
  <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Total liabilities and
      equity </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%" valign="bottom"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="12%" valign="bottom">&nbsp;29,131 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%" valign="bottom"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="12%" valign="bottom">&nbsp;49,995 </TD>
    <TD align=left width="2%" valign="bottom" >&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>
<A name=page_4></A>
<P align=center><B>HERITAGE GLOBAL INC.</B> <BR><B>CONDENSED CONSOLIDATED
STATEMENTS OF OPERATIONS</B><BR><B>AND COMPREHENSIVE INCOME (LOSS)
</B><BR><B>(unaudited)</B> <BR></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 nowrap valign="bottom">&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap valign="bottom"><B>Three Months Ended</B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap valign="bottom"><B>Six Months Ended</B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap valign="bottom">&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" style="border-bottom-style: none; border-bottom-width: medium" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap valign="bottom"><B>June 30,</B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" style="border-bottom-style: none; border-bottom-width: medium" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" style="border-bottom-style: none; border-bottom-width: medium" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap valign="bottom"><B>June 30,</B> </TD>
    <TD align=left width="2%" valign="bottom" style="border-bottom-style: none; border-bottom-width: medium" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center nowrap valign="bottom" style="border-right-style: none; border-right-width: medium"><B>(In thousands of US dollars, except per share
      amounts)</B> </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=center
      width="10%" nowrap valign="bottom"><u><B>2014 </B></u> </TD>
    <TD align=center width="2%" nowrap valign="bottom" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=center width="1%" nowrap valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=center
      width="10%" nowrap valign="bottom"><u><B>2013 </B></u> </TD>
    <TD align=center width="2%" nowrap valign="bottom" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=center width="1%" nowrap valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=center
      width="10%" nowrap valign="bottom"><u><B>2014 </B></u> </TD>
    <TD align=center width="2%" nowrap valign="bottom" style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=center width="1%" nowrap valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=center
      width="10%" nowrap valign="bottom"><u><B>2013 </B></u> </TD>
    <TD align=left width="2%" valign="bottom" style="border-style: none; border-width: medium" >&nbsp;</TD></TR>
  <TR>
    <TD valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%" valign="bottom" style="border-top-style: none; border-top-width: medium" >&nbsp;</TD>
    <TD align=center width="10%" valign="bottom" style="border-top-style: none; border-top-width: medium">&nbsp; </TD>
    <TD align=center width="2%" valign="bottom" style="border-top-style: none; border-top-width: medium" >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" style="border-top-style: none; border-top-width: medium" >&nbsp;</TD>
    <TD align=center width="10%" valign="bottom" style="border-top-style: none; border-top-width: medium">&nbsp; </TD>
    <TD align=center width="2%" valign="bottom" style="border-top-style: none; border-top-width: medium" >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" style="border-top-style: none; border-top-width: medium" >&nbsp;</TD>
    <TD align=center width="10%" valign="bottom" style="border-top-style: none; border-top-width: medium">&nbsp; </TD>
    <TD align=center width="2%" valign="bottom" style="border-top-style: none; border-top-width: medium" >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" style="border-top-style: none; border-top-width: medium" >&nbsp;</TD>
    <TD align=center width="10%" valign="bottom" style="border-top-style: none; border-top-width: medium">&nbsp; </TD>
    <TD width="2%" valign="bottom" style="border-top-style: none; border-top-width: medium" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Revenue: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" 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="10%" 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="10%" 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="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <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=left width="10%">&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="10%">&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="10%">&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="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp;Asset sales </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;499 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;152 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;1,474 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;598 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&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="10%">2,312 </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="10%">1,780 </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="10%">3,322 </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="10%">2,726 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&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="10%" bgColor=#e6efff>2,811 </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>1,932 </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>4,796 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>3,324 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <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="10%">&#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="10%">&#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="10%">&#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="10%">200 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp;Total revenue</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>2,811 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>1,932 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>4,796 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>3,524 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <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="10%" 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="10%" 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="10%" 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="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <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="10%">517 </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%">226 </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%">921 </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%">582 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <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="10%" bgColor=#e6efff>52 </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>115 </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>113 </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>189 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <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="10%">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="10%">6 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">16 </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%">156 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp; Selling, general and
      administrative,
      including&nbsp;<BR>expenses
      paid to related parties </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>2,604 </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>2,580 </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>4,742 </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>5,178 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <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="10%">120 </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="10%">119 </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="10%">238 </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="10%">240 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&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="10%" bgColor=#e6efff>3,298 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>3,046 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>6,030 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>6,345 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <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="10%">(487</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%">(1,114</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%">(1,234</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%">(2,821</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Earnings (loss) of equity accounted asset
      liquidation&nbsp;<BR>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="10%" bgColor=#e6efff>18 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>7 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(12</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="10%" bgColor=#e6efff>809 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <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="10%">(469</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="10%">(1,107</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="10%">(1,246</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="10%">(2,012</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Other expense: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" 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="10%" 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="10%" 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="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <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="10%">(100</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%">(174</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%">(171</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%">(269</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <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="10%" bgColor=#e6efff>(39</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="10%" 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="10%" bgColor=#e6efff>(106</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="10%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp;Total other expense </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="10%">(139</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="10%">(174</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="10%">(277</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="10%">(269</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <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="10%" bgColor=#e6efff>(608</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="10%" bgColor=#e6efff>(1,281</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="10%" bgColor=#e6efff>(1,523</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="10%" bgColor=#e6efff>(2,281</TD>
  <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)  </TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <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="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%">(500</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%">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="10%">(853</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Earnings of other equity accounted
      investments&nbsp;<BR>(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="10%" bgColor=#e6efff>24 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>38 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>35 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>38 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <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="10%">(584</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%">(743</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%">(26,155</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%">(1,390</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Other comprehensive income (loss): </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" 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="10%" 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="10%" 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="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Currency translation adjustment (net of
      tax of $0) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">22 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(2</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">16 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(9</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Comprehensive loss </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(562</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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(745</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(26,139</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="10%" bgColor=#e6efff>&nbsp;(1,399</TD>
  <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)  </TD></TR>
  <TR>
    <TD valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Weighted average common shares outstanding
      &#150;&nbsp;<BR>basic and diluted (in thousands)    </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>28,167 </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>28,954 </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>28,167 </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>28,949 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Net loss per share &#150; basic and diluted </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;(0.02</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;(0.03</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;(0.93</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;(0.05</TD>
  <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)  </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>
<A name=page_5></A>
<P align=center><B>HERITAGE GLOBAL INC.</B> <br>
<B>CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS&#146;
EQUITY </B> </P>
<P align=center><B>For the period ended June 30, 2014 </B></P>
<P align=center><B>(in thousands of US dollars, except share amounts)</B>
<BR><B>(unaudited)</B> </P>
<TABLE
style="FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse"
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left valign="bottom" ><B>`</B> </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom">&nbsp; </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom">&nbsp; </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom">&nbsp; </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom">&nbsp; </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom">&nbsp; </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom">&nbsp; </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom"><B>Accumulated</B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom">&nbsp; </TD>
  <TD align=center width="2%" valign="bottom" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom">&nbsp; </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom">&nbsp; </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom">&nbsp; </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom">&nbsp; </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom"><B>Additional</B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom">&nbsp; </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom"><B>other</B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom">&nbsp; </TD>
  <TD align=center width="2%" valign="bottom" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap valign="bottom"><B><U>Preferred stock</U></B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap valign="bottom"><B><U>Common stock</U></B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom"><B>paid-in</B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom"><B>Accumulated</B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom"><B>comprehensive</B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom">&nbsp; </TD>
  <TD align=center width="2%" valign="bottom" >&nbsp;</TD>
  </TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom"><B><U>Shares</U></B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom"><B><U>Amount</U></B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom"><B><U>Shares</U></B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom"><B><U>Amount</U></B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom"><B><U>capital</U></B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom"><B><U>deficit</U></B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom"><B><U>income (loss)</U></B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="6%" nowrap valign="bottom"><B><U>Total</U></B> </TD>
  <TD align=center width="2%" valign="bottom" >&nbsp;</TD>
  </TR>
  <TR>
    <TD valign="bottom" >&nbsp; </TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt"><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 valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">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 valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">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 valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">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 valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">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 valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">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 valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt"><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>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>&nbsp;6 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>28,167,248 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>&nbsp;282 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>&nbsp;283,207 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</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>&nbsp;39,497 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">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 valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">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>245 </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>245 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">Comprehensive income (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%">(26,155</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%">16 </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%">(26,139</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Balance at June 30,
      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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>&nbsp;283,452 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>&nbsp;(270,109</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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>&nbsp;(28</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>&nbsp;13,603 </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>5</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_6></A>
<P align=center><B>HERITAGE GLOBAL INC. </B><BR><B>CONDENSED CONSOLIDATED
STATEMENTS OF CASH FLOWS</B><BR><B>(unaudited)</B> <BR></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 valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap valign="bottom"><B>Six months ended</B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt"><B>(In thousands of US dollars)</B> </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap valign="bottom"><B>June 30,</B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%" nowrap valign="bottom"><B>2014</B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%" nowrap valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="12%" nowrap valign="bottom"><B>2013</B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <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 valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Net loss </TD>
    <TD align=left width="1%" valign="bottom" >$</TD>
    <TD align=right width="12%" valign="bottom">&nbsp;(26,155</TD>
    <TD align=left width="2%" valign="bottom" >) </TD>
    <TD align=left width="1%" valign="bottom" >$</TD>
    <TD align=right width="12%" valign="bottom">&nbsp;(1,390</TD>
    <TD align=left width="2%" valign="bottom" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Adjustments to reconcile net loss to
      net cash provided by (used in) operating activities: </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Accrued interest added to principal of
      third party debt </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">13</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">27 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    &nbsp;&nbsp;&nbsp; &nbsp;Accrued interest added to principal of related party
    debt</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">106</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Stock-based
      compensation expense </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">245 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">327 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Earnings of other equity accounted
      investments </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">(35</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >) </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">(38</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Depreciation and
      amortization </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">238 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">240 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Changes in operating assets and
      liabilities: </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Decrease (increase) in amounts
      receivable </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">557 </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">(390</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Decrease in deposits</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">16 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">1,352 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Decrease in inventory </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">62 </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">140 </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Decrease in asset
      liquidation investments </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">413 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">815 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Increase in other current assets </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">(83</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >) </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">(370</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Increase in income
      taxes recoverable </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">(21</TD>
    <TD align=left width="2%" valign="bottom">) </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">(146</TD>
    <TD align=left width="2%" valign="bottom">) </TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Decrease (increase) in deferred income
      tax assets </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">24,667 </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">(750</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Increase (decrease) in
      accounts payable and accrued liabilities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom">(1,212</TD>
    <TD align=left width="2%" valign="bottom">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom">3,149 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" 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" align=left width="1%" valign="bottom" bgcolor="#E6EFFF"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="12%" valign="bottom" bgcolor="#E6EFFF">(1,189</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom" bgcolor="#E6EFFF"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom" bgcolor="#E6EFFF">2,966    </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR>
    <TD valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="12%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="12%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Cash flows provided by (used in) investing
      activities:</B> </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=left width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp; </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=left width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp; </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Net cash paid for
      business acquisition </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">(1,361</TD>
    <TD align=left width="2%" valign="bottom">) </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">&#151; </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Investment in other equity accounted
      investments </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">(11</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >) </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">(56</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Cash distributions from
      other equity accounted investments </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">417 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">784 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Purchase of property, plant and
      equipment </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom" bgcolor="#E6EFFF"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
width="12%" valign="bottom" bgcolor="#E6EFFF">(11</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom" bgcolor="#E6EFFF"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom" bgcolor="#E6EFFF">(5</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Net cash provided by
      (used in) investing activities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom">(966</TD>
    <TD align=left width="2%" valign="bottom">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom">723 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Cash flows provided by (used in)
      financing activities:</B> </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Proceeds of debt payable to third
      parties </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">2,500</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">1,901 </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Repayment of debt
      payable to third parties </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">(1,200</TD>
    <TD align=left width="2%" valign="bottom">) </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">(8,889</TD>
    <TD align=left width="2%" valign="bottom">) </TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Proceeds of advances from a related
      party </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">1,104</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">5,909 </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Repayment of debt
      payable to related parties </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">(1,105</TD>
    <TD align=left width="2%" valign="bottom">)</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">(1,365</TD>
    <TD align=left width="2%" valign="bottom">) </TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Proceeds from exercise of options to
      purchase common shares </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom" bgcolor="#E6EFFF"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom" bgcolor="#E6EFFF">&#151; </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom" bgcolor="#E6EFFF"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom" bgcolor="#E6EFFF">10</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <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" align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom">1,299 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom">(2,434</TD>
    <TD align=left width="2%" valign="bottom">) </TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">Increase (decrease) in cash </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">(856</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >) </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">1,255 </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Cash and cash equivalents at beginning of
      period </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom">3,213 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom">4,314 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" 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" align=left width="1%" valign="bottom" bgcolor="#E6EFFF"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp;2,357 </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom" bgcolor="#E6EFFF"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp;5,569 </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR>
    <TD valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="12%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="12%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Supplemental cash flow information:</B>    </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Taxes paid </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >$</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp;29 </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >$</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp;24 </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Interest paid </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">132 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">283 </TD>
    <TD align=left width="2%" valign="bottom">&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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<P align=center><B>HERITAGE GLOBAL INC. </B><BR><B>NOTES TO UNAUDITED CONDENSED
CONSOLIDATED FINANCIAL STATEMENTS </B><BR><B>June 30, 2014 </B></P>
<P align=center><B>(in thousands, except share and per share amounts and where
specifically indicated) </B></P>
<P align=justify><B>Note 1 &#150;Basis of Presentation</B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;), National Loan Exchange Inc. (&#147;NLEX&#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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The results of operations for the
three and six month periods ended June 30, 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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 six 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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 has had no impact on its consolidated financial
statements.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In July 2013, the FASB issued
Accounting Standards Update 2013-11, <I>Presentation of an Unrecognized Tax
Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or Tax
Credit Carryforward Exists</I> (&#147;ASU 2013-11&#148;). ASU 2013-11 requires that an
unrecognized tax benefit must be presented as a reduction to a deferred tax
asset for a net operating loss carryforward, a similar tax loss, or a tax credit
carryforward. An exception to this presentation can be made when the
carryforward or tax loss is not available at the reporting date under applicable
tax law to settle taxes that would result from the disallowance of the tax
position, or when the reporting entity does not intend to use the deferred tax
asset for this purpose. In those circumstances, the unrecognized tax benefit
would be presented as a liability. ASU 2013-11 does not require any additional
disclosures. The ASU is effective for annual periods beginning after December
15, 2013, and interim periods within those years, 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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In June 2014 the FASB issued
Accounting Standards Update 2014-12, <I>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;ASU 2014-12&#148;). ASU 2014-12 requires entities
to 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. ASU 2014-12 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 ASU
2014-12 should it issue any such awards when ASU 2014-12 becomes effective. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In May 2014, the FASB issued
Accounting Standards update 2014-09, <I>Revenue from Contracts with
Customers</I> (&#147;ASU 2014-09&#148;). ASU 2014-09 specifies a comprehensive model to be
used in accounting for revenue arising from contracts with customers, and
supersedes most of the current revenue recognition guidance, including
industry-specific guidance. It applies to all contracts with customers except
those that are specifically within the scope of other FASB topics, and certain
of its provisions also apply to transfers of nonfinancial assets, including
in-substance nonfinancial assets that are not an output of an entity&#146;s ordinary
activities. The core principal of the model is that revenue is recognized to
depict the transfer of goods or services to customers in an amount that reflects
the consideration to which the transferring entity expects to be entitled in
exchange. To apply the revenue model, an entity will: 1) identify the
contract(s) with a customer, 2) identify the performance obligations in the
contract, 3) determine the transaction price, 4) allocate the transaction price
to the performance obligations in the contract, and 5) recognize revenue when
(or as) the entity satisfies a performance obligation. For public companies, ASU
2014-09 is effective for annual reporting periods (including interim reporting
periods within those periods) beginning after December 15, 2016. Early adoption
is not permitted. Upon adoption, entities can choose to use either a full
retrospective or modified approach, as outlined in ASU 2014-09. As compared with
current GAAP, ASU 2014-09 requires significantly more disclosures about revenue
recognition. The Company has not yet assessed the potential impact of ASU
2014-09 on its consolidated financial statements. </P>
<P align=justify><B>Note 3 &#150; Acquisition of National Loan Exchange, Inc.</B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On June 2, 2014, and effective
May 31, 2014, the Company acquired all of the issued and outstanding capital
stock in National Loan Exchange, Inc. (&#147;NLEX&#148;), a broker of charged-off
receivables in the United States and Canada. NLEX operates as a wholly owned
division of the Company. The acquisition of NLEX is consistent with HGI&#146;s
strategy to expand the services provided by its asset liquidation business. In
connection with the acquisition, HGI entered into employment agreements with the
previous owner and employees of NLEX. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The consideration for the
acquisition consisted of $2,000 cash, and an earnout provision (&#147;contingent
consideration&#148;). Under the terms of the NLEX purchase agreement, the Company
will pay, to the former owner of NLEX, 50% of gross revenues of NLEX and its
affiliates, minus 50% of certain expenses, for each of the four years following
the closing. The payments are due on or about July 30 of each year, beginning in
2015. The contingent consideration is capped at an aggregate of $5,000, and at
June 30, 2014, subject to finalization of the purchase price allocation, and the
application of a 6% discount rate, is
estimated to have a present value of $4,198.</P>
<P align=center>9</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following table summarizes
the consideration paid for NLEX and the amounts of the assets acquired and
liabilities assumed, with the excess purchase price recognized as goodwill. As
the purchase price allocation is still being finalized, these amounts are
subject to change. </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 valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt"><B>At June 2, 2014</B> </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=center width="12%" valign="bottom" style="border-right-style: none; border-right-width: medium">
    <b>$</b></TD>
    <TD align=left width="2%" valign="bottom" style="border-style: none; border-width: medium">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom align=right width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" style="border-right-style: none; border-right-width: medium"></TD>
    <TD vAlign=bottom align=right width="2%" style="border-style: none; border-width: medium">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Consideration</B> </TD>
    <TD vAlign=bottom align=right width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Cash paid on closing </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" style="border-right-style: none; border-right-width: medium">2,000 </TD>
    <TD vAlign=bottom align=left width="2%" style="border-style: none; border-width: medium">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Contingent consideration </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>4,198 </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Total purchase price </TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=right
    width="12%">6,198 </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff valign="bottom">
    <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 style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Acquisition related costs </B>(included in selling,
      general, and administrative expenses in HGI&#146;s condensed consolidated
      interim statement of operations for the six months ended June 30, 2014)
</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=right
    width="12%">154 </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff valign="bottom">
    <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 style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Recognized amounts of identifiable assets acquired and
      liabilities assumed</B> </TD>
    <TD vAlign=bottom align=right width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" style="border-right-style: none; border-right-width: medium">&nbsp; </TD>
    <TD vAlign=bottom align=right width="2%" style="border-style: none; border-width: medium">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Cash </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">639 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Other current assets </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" style="border-right-style: none; border-right-width: medium">2 </TD>
    <TD vAlign=bottom align=left width="2%" style="border-style: none; border-width: medium">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Fixed assets </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">14 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">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: 1px solid #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=right
    width="12%">(642</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Total identifiable net assets assumed </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">13 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Goodwill </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=right
    width="12%">6,185 </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>6,198 </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<A name=page_10></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The goodwill is discussed in Note
6. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To date, the only transactions
recognized separately from the acquisition were the acquisition-related costs
noted in the above table. </P><P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The amounts of NLEX revenue and earnings included in HGI&#146;s
condensed consolidated statement of operations for the six months ended June 30,
2014 are shown below. Also shown are HGI&#146;s consolidated revenue and net loss as
if the acquisition of NLEX had occurred on January 1, 2014. It is impracticable
for the Company to provide this information as if the acquisition had occurred
on January 1, 2013, because it would require unreasonable efforts. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%"><B>Revenue</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%"><B>Earnings</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>NLEX revenue and earnings included at June
      30, 2014 </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;303 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;65 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Consolidated revenue and net loss assuming January 1, 2014
      acquisition </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;6,219 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">(26,147</TD>
    <TD vAlign=bottom align=left width="2%" >)
</TD></TR></TABLE>

<P align=justify><B>Note 4 &#150; Stock-based Compensation</B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At June 30, 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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the first six months of
2014 the Company issued 50,000 options to the Company&#146;s independent directors as
part of their annual compensation, and 50,000 options to an officer of the
Company in accordance with his employment agreement. During the first six months
of 2013, the Company similarly issued 50,000 options to the Company&#146;s
independent directors and 150,000 options to an officer of the Company.</P>
<P align=center>10</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following summarizes the
changes in common stock options for the six months ended June 30, 2014: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="70%" border=0>

  <TR vAlign=top>
    <TD align=left valign="bottom">&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom">&nbsp; </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom"><B>Weighted</B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom">&nbsp; </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom"><B>Average</B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom">&nbsp; </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom"><B>Exercise</B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="17%" nowrap valign="bottom"><B>Options</B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center width="1%" nowrap valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=center
      width="17%" nowrap valign="bottom"><B>Price</B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Outstanding at December 31, 2013 </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" bgColor=#e6efff valign="bottom">2,130,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="17%" bgColor=#e6efff valign="bottom">&nbsp;1.75 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Granted </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="17%" valign="bottom">100,000 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >$</TD>
    <TD align=right width="17%" valign="bottom">&nbsp;0.70 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Exercised </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" bgColor=#e6efff valign="bottom">&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" bgColor=#e6efff valign="bottom">N/A </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Forfeited </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="17%" valign="bottom">(7,500</TD>
    <TD align=left width="2%" valign="bottom" >) </TD>
    <TD align=left width="1%" valign="bottom" >$</TD>
    <TD align=right width="17%" valign="bottom">&nbsp;2.00 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Expired </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="17%"
    bgColor=#e6efff valign="bottom">(37,500</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="17%" bgColor=#e6efff valign="bottom">&nbsp;0.96 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Outstanding at June 30, 2014 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="17%" valign="bottom">2,185,000 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >$</TD>
    <TD align=right width="17%" valign="bottom">&nbsp;1.71 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD width="17%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Options exercisable at June 30, 2014 </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="17%" valign="bottom">1,340,000 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >$</TD>
    <TD align=right width="17%" valign="bottom">&nbsp;1.75 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR></TABLE></DIV>
<P align=justify><B>Note 5 &#150; Earnings Per Share</B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In periods in which the Company
has a net loss, basic loss per share is calculated by dividing the loss
attributable to common stockholders by the weighted-average number of common
shares outstanding during the period. The two-class method is not used, because
the preferred stock does not participate in losses. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 six months
ended June 30, 2014 and 2013, respectively, the Company included zero
outstanding options, due to the Company&#146;s net loss in both periods.</P>
<A name=page_11></A>
<P align=justify><B>Note 6 &#150; Goodwill
</B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s goodwill is related
to its asset liquidation business, and is comprised of goodwill from three
acquisitions, as shown below. No goodwill impairment has resulted from
impairment testing done subsequent to the acquisitions. The most recent
impairment testing was completed at December 31, 2013 and therefore included the
goodwill associated with both Equity Partners and HGP. There have been no
circumstances during the one month following the acquisition of NLEX that would
require impairment testing of the associated goodwill. The purchase price
allocation relating to the acquisition of NLEX is still being finalized, and
therefore the amount assigned to goodwill is subject to change. </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 nowrap valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt"><B><U>Entity acquired</U></B> </TD>
    <TD align=left width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="35%" nowrap valign="bottom"><B><U>Acquisition date</U></B> </TD>
    <TD align=left width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=right width="25%" nowrap valign="bottom" style="border-right-style: none; border-right-width: medium"><B><U>Goodwill</U></B> </TD>
    <TD align=left width="2%" valign="bottom" style="border-style: none; border-width: medium" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Equity Partners </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=center width="35%" bgColor=#e6efff valign="bottom">June 2011 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="25%" bgColor=#e6efff valign="bottom" style="border-right-style: none; border-right-width: medium">&nbsp;573 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom" style="border-style: none; border-width: medium">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">HGP </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="35%" valign="bottom">February 2012 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="25%" valign="bottom" style="border-right-style: none; border-right-width: medium">4,728 </TD>
    <TD align=left width="2%" valign="bottom" style="border-style: none; border-width: medium" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">NLEX </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=center width="35%" bgColor=#e6efff valign="bottom">June 2014 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" align=right width="25%"
    bgColor=#e6efff valign="bottom">6,185 </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=left width="2%"
     bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Total goodwill </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="35%" valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%" valign="bottom"
    >$</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" align=right
      width="25%" valign="bottom">&nbsp;11,486 </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=left width="2%" valign="bottom"
    >&nbsp;</TD></TR></TABLE></DIV>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P align=center>11</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<P align=justify><B>Note 7 &#150; Asset Liquidation Investments and Other
Investments</B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>Summarized financial
information &#150; Equity accounted asset liquidation investments </STRONG></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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="60%" border=0>

  <TR vAlign=top>
    <TD align=left valign="bottom">&nbsp; </TD>
    <TD align=center width="1%" valign="bottom" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap valign="bottom"><B><U>Six months ended</U></B> </TD>
    <TD align=right width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">&nbsp; </TD>
    <TD align=center width="1%" valign="bottom" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap valign="bottom"><B><U>June 30,</U></B> </TD>
    <TD align=center width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">&nbsp; </TD>
    <TD align=center width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="12%" nowrap valign="bottom"><B><U>2014</U></B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="12%" nowrap valign="bottom"><B><U>2013</U></B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR>
    <TD align=left valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Gross revenues </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;10 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;2,266 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Gross profit (loss) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;(12</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;775 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Income (loss) from continuing operations</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;(12</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;809 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Net income (loss) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;(12</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;809 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR></TABLE>
</DIV>
<A name=page_13></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>Other investments
</STRONG></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s other investments
as of June 30, 2014 and December 31, 2013 consisted of the following: </P>
<DIV align=center>
<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 valign="bottom" >&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom"><B>June 30<U>,</U></B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom"><B>December 31<U>,</U></B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom"><B><U>2014</U></B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom"><B><U>2013</U></B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR>
    <TD valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%" valign="bottom" >&nbsp;</TD>
    <TD width="17%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom" >&nbsp;</TD>
    <TD width="1%" valign="bottom" >&nbsp;</TD>
    <TD width="17%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" nowrap >
    <p style="text-indent: -15pt; margin-left: 15pt">Knight&#146;s Bridge Capital
      Partners Internet Fund No. 1 GP LLC </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="17%" bgColor=#e6efff valign="bottom">&nbsp;19 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="17%" bgColor=#e6efff valign="bottom">&nbsp;19 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">Polaroid Corporation (<STRONG style="font-weight: 400">&#147;Polaroid&#148;)</STRONG></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="17%" valign="bottom">1,379
    </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="17%" valign="bottom">1,750
    </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD width="17%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD width="17%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">Total investments </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%" valign="bottom"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="17%" valign="bottom">&nbsp;1,398 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%" valign="bottom"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="17%" valign="bottom">&nbsp;1,769 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR></TABLE></center></DIV>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company accounts for its
investments under the equity method.<B> </B></P>
<A name=page_14></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The components of the Company&#146;s
investment in Polaroid at June 30, 2014 and December 31, 2013 are detailed
below: </P>
<P align=center><B><U>As at June 30, 2014</U></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 valign="bottom" nowrap >&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B>Capital</B> </TD>
    <TD align=center width="2%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B>Equity in</B> </TD>
    <TD align=center width="2%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B>Capital</B> </TD>
    <TD align=center width="2%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B>Net</B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" nowrap ><B><U>Unit type</U></B> </TD>
    <TD align=left width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B><U>invested</U></B> </TD>
    <TD align=center width="2%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B><U>earnings</U></B> </TD>
    <TD align=center width="2%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B><U>returned</U></B> </TD>
    <TD align=center width="2%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B><U>investment</U></B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >Class A </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="14%" bgColor=#e6efff valign="bottom">&nbsp;2,492 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="14%" bgColor=#e6efff valign="bottom">&nbsp;237 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="14%" bgColor=#e6efff valign="bottom">&nbsp;(1,633</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="14%" bgColor=#e6efff valign="bottom">&nbsp;1,096 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >Class D </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="14%" valign="bottom">628
    </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="14%" valign="bottom">55
</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="14%" valign="bottom">(400</TD>
    <TD align=left width="2%" valign="bottom" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="14%" valign="bottom">283
    </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="14%"
    bgColor=#e6efff valign="bottom">&nbsp;3,120 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="14%"
    bgColor=#e6efff valign="bottom">&nbsp;292 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="14%"
    bgColor=#e6efff valign="bottom">&nbsp;(2,033</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="14%"
    bgColor=#e6efff valign="bottom">&nbsp;1,379 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR></TABLE></DIV>
<P align=center><B><U>As at December 31, 2013</U></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 valign="bottom" nowrap >&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B>Capital</B> </TD>
    <TD align=center width="2%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B>Equity in</B> </TD>
    <TD align=center width="2%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B>Capital</B> </TD>
    <TD align=center width="2%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B>Net</B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" nowrap ><B><U>Unit type</U></B> </TD>
    <TD align=left width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B><U>invested</U></B> </TD>
    <TD align=center width="2%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B><U>earnings</U></B> </TD>
    <TD align=center width="2%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B><U>returned</U></B> </TD>
    <TD align=center width="2%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="14%" valign="bottom" nowrap><B><U>investment</U></B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >Class A </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="14%" bgColor=#e6efff valign="bottom">&nbsp;2,492 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="14%" bgColor=#e6efff valign="bottom">&nbsp;209 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="14%" bgColor=#e6efff valign="bottom">&nbsp;(1,300</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="14%" bgColor=#e6efff valign="bottom">&nbsp;1,401 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >Class D </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="14%" valign="bottom">617
    </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="14%" valign="bottom">50
</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="14%" valign="bottom">(318</TD>
    <TD align=left width="2%" valign="bottom" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="14%" valign="bottom">349
    </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="14%"
    bgColor=#e6efff valign="bottom">&nbsp;3,109 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="14%"
    bgColor=#e6efff valign="bottom">&nbsp;259 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="14%"
    bgColor=#e6efff valign="bottom">&nbsp;(1,618</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="14%"
    bgColor=#e6efff valign="bottom">&nbsp;1,750 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR></TABLE></DIV>
<P align=center>12</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<P align=justify><B>Note 8 &#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 valign="bottom" >&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom"><B><U>June 30,</U></B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom"><B><U>December 31,</U></B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom"><B><U>2014</U></B> </TD>
    <TD align=center width="2%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom" >&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom"><B><U>2013</U></B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Third party debt</B> </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="17%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="17%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">Credit Facility </TD>
    <TD align=left width="1%" valign="bottom" >$</TD>
    <TD align=right width="17%" valign="bottom">&nbsp;247 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >$</TD>
    <TD align=right width="17%" valign="bottom">&nbsp;1,438 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">Other third party debt </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD align=right width="17%" bgColor=#e6efff valign="bottom" style="border-bottom-style: solid; border-bottom-width: 1">2,504 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD align=right width="17%" bgColor=#e6efff valign="bottom" style="border-bottom-style: solid; border-bottom-width: 1">&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">Total third party debt </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%" valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="17%" valign="bottom">
    2,751</TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%" valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="17%" valign="bottom">&nbsp;1,438 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD valign="bottom" bgcolor="#E6EFFF" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="17%" valign="bottom" bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD width="17%" valign="bottom" bgcolor="#E6EFFF">&nbsp; </TD>
    <TD width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Related party debt</B> </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=left width="17%" valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=left width="17%" valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#E6EFFF valign="bottom" >
    Counsel Loan </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#E6EFFF valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="17%"
    bgColor=#E6EFFF valign="bottom">2,655</TD>
    <TD align=left width="2%"  bgColor=#E6EFFF valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#E6EFFF valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="17%"
    bgColor=#E6EFFF valign="bottom">2,550</TD>
    <TD align=left width="2%"
  bgColor=#E6EFFF valign="bottom">&nbsp;</TD></TR></TABLE></DIV>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At June 30, 2014 and December 31,
2013, all of the Company&#146;s outstanding debt was current.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 June 30, 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 Corporation, the Company's
former majority shareholder (together with its subsidiaries, &#147;Counsel&#148;). At June 30, 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>
<A name=page_15></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the second quarter of
2014, the Company entered into a loan agreement with an unrelated third party,
in the principal amount of $2,500. The loan bears interest at 6% and matures on
January 15, 2015, and at June 30, 2014 had a balance of $2,504. The loan is not
subject to any covenants or conditions. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Counsel Loan outstanding at
December 31, 2013 consisted of net advances received by the Company from
Counsel, and included $168 of accrued interest. 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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 a new facility (also the &#147;Counsel Loan&#148;).
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. For
the second quarter of 2014 the rate was 5.25% . Please see Note 11 for further
discussion of transactions with Counsel.</P>
<P align=center>13</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<P align=justify><B>Note 9 &#150; Patent Participation Fee </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In March 2013, the Company
concluded a patent infringement lawsuit, which had initially been filed in
August 2009, by entering into a settlement and license agreement in return for a
payment of $200. No amounts were payable with respect to the residual discussed
above, as the direct costs incurred since the Company last entered into
settlement and licensing agreements were in excess of $200. </P>
<P align=justify><B>Note 10 &#150; Income Taxes </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the first quarter of 2014, as
a result of incurring losses in 2012, 2013 and 2014, the Company recorded a
valuation allowance against all of its net deferred tax assets. At June 30,
2014, the Company has aggregate tax net operating loss carry forwards of
approximately $74,775 ($59,913 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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>
<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 valign="bottom" >&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="12%" valign="bottom" nowrap><B><U>Six months ended</U></B> </TD>
    <TD align=center width="2%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="12%" valign="bottom" nowrap><B><U>Six months ended</U></B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="12%" valign="bottom" nowrap><B><U>June 30, 2014</U></B> </TD>
    <TD align=center width="2%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" nowrap >&nbsp;</TD>
    <TD align=center width="12%" valign="bottom" nowrap><B><U>June 30, 2013</U></B> </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=center width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">Expected federal statutory
      tax expenses (benefit) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;(580</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;(775</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD></TR>
  <TR>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;</TD>
    <TD align=right width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">Increase (reduction) in taxes
      resulting from: </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;State
      income taxes recoverable </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">1 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">(105</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD></TR>
  <TR>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;</TD>
    <TD align=right width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;
      &nbsp;Non-deductible expenses (permanent differences) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">13 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">27 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;</TD>
    <TD align=right width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">Change in temporary
      differences: </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom"
      >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Change in valuation allowance
      attributable to continuing operations </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">25,178 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Rate
      changes </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">55 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;</TD>
    <TD align=right width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Other </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff valign="bottom">&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff valign="bottom">&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;</TD>
    <TD align=right width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">Income tax expense (recovery)
    </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff valign="bottom">&nbsp;24,667 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="12%"
    bgColor=#e6efff valign="bottom">&nbsp;(853</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">)
</TD></TR></TABLE>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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=center>14</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>
<A name=page_17></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The components of the deferred
tax asset and liability as of June 30, 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="80%" border=0>

  <TR vAlign=top>
    <TD align=left valign="bottom">&nbsp; </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom"><B>June 30,</B> </TD>
    <TD align=center width="2%" nowrap valign="bottom">&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom">&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom"><B>December 31,</B> </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">&nbsp; </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom"><B><U>2014</U></B> </TD>
    <TD align=center width="2%" nowrap valign="bottom">&nbsp;</TD>
    <TD align=center width="1%" nowrap valign="bottom">&nbsp;</TD>
    <TD align=center width="17%" nowrap valign="bottom"><B><U>2013</U></B> </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD valign="bottom">&nbsp; </TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="17%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="17%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF" valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Deferred tax assets: </TD>
    <TD align=left width="1%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD align=left width="17%" bgcolor="#E6EFFF" valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD align=left width="17%" bgcolor="#E6EFFF" valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Net operating loss
      carry-forwards </TD>
    <TD align=left width="1%" valign="bottom">$</TD>
    <TD align=right width="17%" valign="bottom">25,424 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">$</TD>
    <TD align=right width="17%" valign="bottom">29,816 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF" valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Minimum tax credit carry forwards </TD>
    <TD align=left width="1%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" bgcolor="#E6EFFF" valign="bottom">186 </TD>
    <TD align=left width="2%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" bgcolor="#E6EFFF" valign="bottom">186 </TD>
    <TD align=left width="2%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Intangible assets </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" valign="bottom">(33</TD>
    <TD align=left width="2%" valign="bottom">) </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" valign="bottom">(24</TD>
    <TD align=left width="2%" valign="bottom">) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF" valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Stock based compensation </TD>
    <TD align=left width="1%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" bgcolor="#E6EFFF" valign="bottom">776 </TD>
    <TD align=left width="2%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" bgcolor="#E6EFFF" valign="bottom">679 </TD>
    <TD align=left width="2%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Start-up costs </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" valign="bottom">(15</TD>
    <TD align=left width="2%" valign="bottom">) </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" valign="bottom">(14</TD>
    <TD align=left width="2%" valign="bottom">) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF" valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Depreciation and amortization </TD>
    <TD align=left width="1%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" bgcolor="#E6EFFF" valign="bottom">&#151; </TD>
    <TD align=left width="2%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" bgcolor="#E6EFFF" valign="bottom">(3</TD>
    <TD align=left width="2%" bgcolor="#E6EFFF" valign="bottom">) </TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Other </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" valign="bottom">193 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" valign="bottom">210 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF" valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp; &nbsp;Writedown of inventory </TD>
    <TD align=left width="1%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" bgcolor="#E6EFFF" valign="bottom">452 </TD>
    <TD align=left width="2%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" bgcolor="#E6EFFF" valign="bottom">452 </TD>
    <TD align=left width="2%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp; &nbsp;Trade Name </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" valign="bottom">(1,326</TD>
    <TD align=left width="2%" valign="bottom">) </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" valign="bottom">(1,395</TD>
    <TD align=left width="2%" valign="bottom">) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF" valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp; &nbsp;Customer List/Business Network
    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="17%" bgcolor="#E6EFFF" valign="bottom">(479</TD>
    <TD align=left width="2%" bgcolor="#E6EFFF" valign="bottom">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="17%" bgcolor="#E6EFFF" valign="bottom">(500</TD>
    <TD align=left width="2%" bgcolor="#E6EFFF" valign="bottom">) </TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Gross deferred tax assets </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" valign="bottom">25,178 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="17%" valign="bottom">29,407 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF" valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Less: valuation allowance </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="17%" bgcolor="#E6EFFF" valign="bottom">(25,178</TD>
    <TD align=left width="2%" bgcolor="#E6EFFF" valign="bottom">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="1%" bgcolor="#E6EFFF" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="17%" bgcolor="#E6EFFF" valign="bottom">(4,740</TD>
    <TD align=left width="2%" bgcolor="#E6EFFF" valign="bottom">) </TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">
    <p style="text-indent: -15pt; margin-left: 15pt">Net deferred tax assets </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%" valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="17%" valign="bottom">&nbsp;&#151; </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%" valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="17%" valign="bottom">24,667 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR></TABLE></DIV>
<P align=center>15</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<P align=justify><B>Note 11 &#150; Related Party Transactions </B></P>
<P align=justify><B>Debt with Counsel </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Until the second quarter of 2014,
as discussed in Note 8, Counsel was the Company&#146;s majority shareholder.
Following Counsel&#146;s distribution of its investment in HGI to Counsel
shareholders, Counsel remains a related party. Therefore, at
June 30, 2014 the Company reported $2,655 of related party debt owing to Counsel, as
compared to a balance owing of $2,550 at December 31, 2013.</P>
<P align=justify><B>Counsel Services Provided to the Company </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>
<A name=page_18></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 intends to internalize 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.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp; 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 valign="bottom" >&nbsp; </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap valign="bottom"><B>Six months ended</B> </TD>
    <TD align=right width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" ><B>Item</B> </TD>
    <TD align=left width="1%" style="border-bottom-style: none; border-bottom-width: medium" valign="bottom" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap valign="bottom"><B>June 30,</B>  </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left style="border-right-style: none; border-right-width: medium" valign="bottom" >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=center width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=center
      width="22%" nowrap valign="bottom"><u><B>2014</B></u></TD>
    <TD align=center width="2%" style="border-style: none; border-width: medium" nowrap valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=center width="1%" nowrap valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=center
      width="22%" nowrap valign="bottom"><u><B>2013</B></u></TD>
    <TD align=left width="2%" style="border-left-style: none; border-left-width: medium" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >Management fees </TD>
    <TD align=left width="1%"  bgColor=#e6efff style="border-top-style: none; border-top-width: medium" valign="bottom">$</TD>
    <TD align=right width="22%" bgColor=#e6efff style="border-top-style: none; border-top-width: medium" valign="bottom">180 </TD>
    <TD align=left width="2%"  bgColor=#e6efff style="border-top-style: none; border-top-width: medium" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff style="border-top-style: none; border-top-width: medium" valign="bottom">$</TD>
    <TD align=right width="22%" bgColor=#e6efff style="border-top-style: none; border-top-width: medium" valign="bottom">180 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >Other charges </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="22%" valign="bottom">38</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="22%" valign="bottom">36</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="22%"
    bgColor=#e6efff valign="bottom">218 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="22%"
    bgColor=#e6efff valign="bottom">216 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR></TABLE>
</DIV>
<P align=center>16</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<P align=justify><B>Transactions with Other Related Parties </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 senior officers of HGP. It also leases
office space in Edwardsville, IL, as part of the operations of NLEX, that is
owned by senior officers of NLEX. 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,  these lease agreements were terminated,
without penalty, effective June 30, 2013.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 style="border-right-style: none; border-right-width: medium" valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD align=center width="1%" style="border-style: none; border-width: medium" nowrap valign="bottom" >&nbsp;</TD>
    <TD colspan="4" align=center style="border-style: none; border-width: medium" nowrap valign="bottom"><B>Six months ended</B> </TD>
    <TD align=center width="2%" style="border-left-style: none; border-left-width: medium" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left style="border-right-style: none; border-right-width: medium" valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Leased premises location</B> </TD>
    <TD align=center width="1%" style="border-style: none; border-width: medium" nowrap valign="bottom" >&nbsp;</TD>
    <TD colspan="4" align=center style="border-style: none; border-width: medium" nowrap valign="bottom"><B>June 30,</B> </TD>
    <TD align=left width="2%" style="border-left-style: none; border-left-width: medium" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left style="border-right-style: none; border-right-width: medium" valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=center width="1%" nowrap valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=center
      width="22%" nowrap valign="bottom"><u><B>2014</B></u></TD>
    <TD align=center width="2%" style="border-style: none; border-width: medium" nowrap valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=center width="1%" nowrap valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=center
      width="22%" nowrap valign="bottom"><u><B>2013</B></u></TD>
    <TD align=left width="2%" style="border-left-style: none; border-left-width: medium" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">Foster City, CA </TD>
    <TD align=left width="1%"  bgColor=#e6efff style="border-top-style: none; border-top-width: medium" valign="bottom">$</TD>
    <TD align=right width="22%" bgColor=#e6efff style="border-top-style: none; border-top-width: medium" valign="bottom">&nbsp;114 </TD>
    <TD align=left width="2%"  bgColor=#e6efff style="border-top-style: none; border-top-width: medium" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff style="border-top-style: none; border-top-width: medium" valign="bottom">$</TD>
    <TD align=right width="22%" bgColor=#e6efff style="border-top-style: none; border-top-width: medium" valign="bottom">&nbsp;114 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">Edwardsville, IL </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="22%" valign="bottom">8 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="22%" valign="bottom">&#151; </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">White Plains, NY </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="22%" bgColor=#e6efff valign="bottom">&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="22%" bgColor=#e6efff valign="bottom">66 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">Los Angeles, CA </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="22%" valign="bottom">&#151; </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="22%" valign="bottom">12</TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff valign="bottom" >
    <p style="text-indent: -15pt; margin-left: 15pt">Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="22%"
    bgColor=#e6efff valign="bottom">&nbsp;122 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff valign="bottom">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="22%"
    bgColor=#e6efff valign="bottom">&nbsp;192 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR></TABLE>
</DIV>
<P align=justify><B>Note 12 &#150; Subsequent Events </B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has evaluated events
subsequent to June 30, 2014 for disclosure. There have been no material
subsequent events requiring disclosure in this Report. </P>
<P align=center>17</P>
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<A name=page_20></A>
<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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 six months ended June 30, 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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Heritage Global Inc. (&#147;HGI&#148;, &#147;we&#148;
or the &#147;Company&#148;) was incorporated in the State of Florida in 1983 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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On June 2, 2014, effective as of
May 31 , 2014, the Company acquired 100% of the outstanding equity of National
Loan Exchange, Inc. (&#147;NLEX&#148;), a broker of charged-off receivables in the United
States and Canada. As a result of this acquisition, NLEX now operates as a
wholly owned division of the Company. Prior to the acquisition, NLEX&#146;s role was
limited to being a broker or agent, but that role may expand to include NLEX
acting as a principal. The purchase price consisted of $2,000 cash, as well as
up to $5,000 of contingent consideration based on NLEX earnings during the four
years following the acquisition. At June 30, 2014, subject to finalization of
the purchase price allocation, the present value of the contingent consideration
has been estimated as $4,198. The transaction is also discussed in Note 3 of the
unaudited condensed consolidated interim financial statements. </P>
<P align=center>18</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_21></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp; The organization chart below outlines
the basic corporate structure of the Company as of June 30, 2014. </P>
<P align=center>
<IMG
src="form10qx21x1.jpg"
border=0 width="637" height="409"></P>
<P align=justify><B><I>Asset liquidation </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s asset liquidation
business is its sole operating segment, and the Company&#146;s objective is to be the
leading resource for clients requiring capital asset solutions. The asset
liquidation business began operations in 2009 with the establishment of Heritage
Global LLC (&#147;HG LLC&#148;). In addition to acquiring turnkey manufacturing facilities
and used industrial machinery and equipment, HG LLC arranges traditional asset
disposition sales, including liquidation and auction sales.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company expanded its asset
liquidation operations in the second quarter of 2011, when HG LLC acquired 100%
of the business of EP USA, LLC (d/b/a Equity Partners) (&#147;Equity Partners&#148;).
Equity Partners is a boutique investment banking firm and provider of financial
solutions for distressed businesses and properties. The combined operations of
HG LLC and Equity Partners thus serve a variety of clients at different stages
of the distressed business and surplus asset continuum. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In February 2012 the Company
increased its in-house asset liquidation expertise via its acquisition of 100%
of the outstanding equity of HGP, a global full-service auction, appraisal and
asset advisory firm, and in the fourth quarter of 2012, the Company launched
Heritage Global Partners Europe (&#147;HGP Europe&#148;). Through its wholly-owned
subsidiary Heritage Global Partners UK Limited, the Company opened three
European-based offices, one each in the United Kingdom, Germany and Spain. The
European operations began earning revenue in the third quarter of 2013, and
management believes that HGI&#146;s expanded global platform will both provide its
customer base with an array of value-added capital asset solutions, and achieve
the Company&#146;s long-term goal of growing its principal and fee-based revenue
channels. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As described above, effective May
31, 2014, the Company again expanded its asset liquidation operations with the
acquisition of NLEX. NLEX is the largest volume broker of charged-off
receivables in the United States and Canada, and its offerings include national,
state and regional portfolios on behalf of many of the world&#146;s top financial
institutions. Its acquisition is consistent with HGI&#146;s strategy to expand and
diversify the services provided by its asset liquidation business.</P>
<P align=center>19</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_22></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;HGI is focused on building a
sustainable, long-term global capital asset solutions business. At this time,
the Company&#146;s asset liquidation operations are composed of its auction and
appraisal services, the financial services businesses provided by Equity
Partners and NLEX, and asset acquisition and monetization transactions.</P>
<P align=justify><B><I>Intellectual property licensing </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company holds two Voice over
Internet Protocol (&#147;VoIP&#148;) patents. U.S. Patent No. 6,438,124 was developed by
the Company, and encompasses the technology that allows two parties to converse
phone-to-phone, regardless of the distance, by transmitting voice/sound via the
Internet. U.S. Patent No. 6,243,373 (the &#147;VoIP Patent&#148;) was purchased from a
third party and includes a corresponding foreign patent and related
international patent applications. These patents, together with 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. At this time, although the
Company expects to continue to incur costs relating to maintaining ownership of
these patents, it is not expected that either these costs or incidental revenue
will be material. </P>
<P align=justify><B>Industry and Competition</B></P>
<P align=justify><B><I>Asset Liquidation </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our asset liquidation business is
involved primarily in the auction, appraisal and asset advisory services
provided by HGP, and, beginning in the second quarter of 2014, the accounts
receivable brokerage services provided by NLEX. It also includes the purchase
and sale, including at auction, of industrial machinery and equipment, real
estate, inventories, accounts receivable and distressed debt. The market for
these services and assets is highly fragmented. To acquire auction or appraisal
contracts, or assets for resale, the Company competes with other liquidators,
auction companies, dealers and brokers. It competes for potential purchasers
with other liquidators and auction companies, as well as with equipment
manufacturers, distributors, dealers and equipment rental companies. Some of our
competitors have significantly greater financial and marketing resources and
name recognition. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s business strategy
includes the option of partnering with one or more additional purchasers,
pursuant to a partnership, joint venture or limited liability company agreement
(collectively, &#147;Joint Ventures&#148;). These Joint Ventures allow us to have access
to more opportunities, and to mitigate some of the competition from the market&#146;s
larger participants. Our objective is to be the leading resource for clients
requiring capital asset solutions. </P>
<P align=justify><B>Government Regulation </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are subject to federal, state
and local consumer protection laws, including laws protecting the privacy of
customer non-public information and regulations prohibiting unfair and deceptive
trade practices. Many jurisdictions also regulate "auctions" and "auctioneers"
and may regulate online auction services. These consumer protection laws and
regulations could result in substantial compliance costs and could interfere
with the conduct of our business. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Legislation in the United States,
including the Sarbanes-Oxley Act of 2002 and the Dodd-Frank Act of 2010, has
increased public companies&#146; regulatory and compliance costs as well as the scope
and cost of work provided by independent registered public accountants and legal
advisors. The mandatory adoption of XBRL reporting in 2011 has also increased
the Company&#146;s costs paid to third party service providers. As regulatory and
compliance guidelines continue to evolve, we expect to continue to incur costs,
which may or may not be material, in order to comply with legislative
requirements or rules, pronouncements and guidelines by regulatory bodies. </P>
<P align=center>20</P>
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noShade SIZE=5>
<A name=page_23></A>
<P align=justify><B>Critical Accounting Policies</B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 six months of
2014. </P>
<P align=center>21</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_24></A>
<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><B><I>&nbsp;&nbsp;&nbsp;&nbsp; Liquidity</I></B> </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At June 30, 2014 the Company had
a working capital deficit of $7,007, as compared to a working capital deficit of
$3,174 at December 31, 2013, an increase of $3,833. 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 10 of the unaudited condensed consolidated interim financial
statements. Cash and amounts receivable also decreased by $856 and $557,
respectively. Within current liabilities, total debt increased by $1,418, but
this was partially offset by a decrease of $586 in accounts payable and accrued
liabilities.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s debt payable to
third parties consists of two items: HG LLC&#146;s revolving credit facility (the
&#147;Credit Facility&#148;), and an additional third party loan, which was
entered into during the second quarter of 2014. These items had balances of
$247 and $2,504, respectively, at June 30, 2014. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Borrowings under HG LLC&#146;s
revolving credit facility (the &#147;Credit Facility&#148;) are 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. The Counsel Loan
consists primarily of advances received prior to Counsel&#146;s disposition of its
investment in HGI. The Company&#146;s debt is discussed in more detail in Note 8 of
the unaudited condensed consolidated interim financial statements. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the first six months of
2014, the Company&#146;s primary sources of operating cash were the operations of its
asset liquidation business, cash distributions of $417 from its equity accounted
investments,  the third party loans described above, and advances of $1,104 from
Counsel. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 generally expected to
be converted to cash within a year. If these assets were classified as current,
the Company would report working capital of $288 at June 30, 2014 and working
capital of $4,284 at December 31, 2013. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company is continuing to
pursue licensing and royalty agreements with respect to its patents. However,
the Company expects that its asset liquidation business will continue to be the
primary source of cash required for ongoing operations for the foreseeable
future.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s portfolio
investments are in companies that are not publicly traded, and therefore these
investments are illiquid. The Company&#146;s investments were made with the objective
of recognizing long-term capital gains, and neither the amount nor the timing of
such gains can be predicted with any certainty.</P>
<P align=justify><B><I>&nbsp;&nbsp;&nbsp;&nbsp; Ownership Structure and Capital
Resources</I></B></P>
<UL style="TEXT-ALIGN: justify">
  <LI>
  <P style="margin-bottom: 12pt">At June 30, 2014 the Company had stockholders&#146; equity of $13,603, as
  compared to $39,497 at December 31, 2013. </P>
  <LI>
  <P style="margin-bottom: 12pt">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, Counsel&#146;s ownership
  increased to 73.3%. That of the former Co-CEOs decreased to 5.8% each, that of
  the former owners of HGP and the single investor increased to 3.6% each, and
  that of the remaining public stockholders increased to 7.9%. </P>
  <LI>
  <P style="margin-bottom: 12pt">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 11 in the unaudited condensed
consolidated interim financial statements. </P></LI></UL>
<P align=center>22</P>
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<P align=justify><B><I>Cash Position and Cash Flows</I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash and cash equivalents at June
30, 2014 were $2,357 as compared to $3,213 at December 31, 2013, a decrease of
$856. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I>Cash provided by or used in
operating activities </I></B>Cash used in operating activities was $1,189 during
the six months ended June 30, 2014 as compared to $2,966 cash provided during the
same period in 2013. During the first six months of 2014 the Company had a
pre-tax loss of $1,488, as compared to a pre-tax loss of $2,243 for the same
period in 2013, a decrease of $755. Net losses for 2014 and 2013 were $26,155
and $1,390, respectively, with the large increase in 2014 primarily due to the
adjustment of the $24,667 total deferred tax assets outstanding at December 31,
2013 to $nil.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Although the acquisition of NLEX
during the second quarter of 2014 did not have a significant impact on the
Company&#146;s operations, since only one month of NLEX operations is included in its
unaudited condensed consolidated interim financial statements, the NLEX
operations did provide $65 of net income. With respect to operations, the
Company&#146;s operating loss decreased to $1,246 as compared to $2,012 for the same
period in 2013. Gross profit from asset liquidation operations, including
earnings from asset liquidation investments and NLEX operations, increased by
$388. Intellectual property licensing revenue decreased by $200, and related
expenses decreased by $140, for a net decrease of $60. Operating expenses,
including depreciation and amortization, decreased by $438. Interest expense in
2014 was relatively unchanged from 2013, at $277 and $269, respectively. As
noted above, the Company recorded tax expense of $24,667 in the first six months
of 2014, as compared to recording a tax recovery of $853 during the same period
of 2013.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The most significant changes in
operating activities during the first six months of 2014 as compared to the
first six months of 2013, aside from those relating to tax, were in amounts
receivable, deposits, asset liquidation investments, and accounts payable and
accrued liabilities. Amounts receivable decreased by $557 in 2014 as compared to
increasing by $390 in 2013. Deposits decreased by $16 in 2014 as compared to
decreasing by $1,352 in 2013. Asset liquidation investments decreased by $413 in
2014 as compared to decreasing by $815 in 2013. Accounts payable and accrued
liabilities represented a significant cash outflow, as they decreased $1,212 in
2014 as compared to increasing by $3,149 in 2013.<I> </I></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I>Cash provided by or used in
investing activities</I></B> Cash used by investing activities during the six
months ended June 30, 2014 was $966, as compared to $723 cash provided during
the same period in 2013. The most significant item in 2014 was the net $1,361
cash paid to acquire NLEX; there were no similar transactions during 2013. The
other significant difference between the two periods was the receipt of $417 in
cash distributions during 2014, primarily from the Company&#146;s investment in
Polaroid, compared to the receipt of $784 in cash distributions during 2013,
also primarily from Polaroid.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I>Cash provided by or used in
financing activities</I></B> Cash provided by financing activities was $1,299
during the six months ended June 30, 2014, as compared to $2,434 cash used
during the same period in 2013.  Total
cash receipts from Counsel in 2014 were $1,104, and repayments to Counsel were
$1,105. During 2014, the Company received $2,500 as a loan from a third party,
and repaid $1,200 of the Credit Facility. In 2013, the Company received net cash
of $4,544 from Counsel, and repaid net $6,988 of the Credit Facility. In 2013 the
Company received $10 cash associated with option exercises; there were no
exercises in 2014.</P>
<P align=center>23</P>
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<P align=justify><B>Management&#146;s Discussion of Results of Operations</B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Asset liquidation revenue has
several components: 1) the acquisition and subsequent disposition of distressed
and surplus assets, including industrial machinery and equipment, real estate,
inventories, accounts receivable and distressed debt, 2) more traditional asset
disposition services, such as commissions from on-site and webcast auctions,
liquidations and negotiated sales, and commissions from the NLEX charged-off
receivables business, 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 the
acquisition of HGP in the first quarter of 2012 and the acquisition of NLEX in
the second quarter of 2014, the Company&#146;s revenues are increasingly earned from
services rather than from acquisition and disposition of assets, or from asset
liquidation investments.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the near-term, the Company&#146;s
earnings have been impacted by the incremental costs associated with the
acquisition and integration of HGP, the expansion of its operations into Europe,
and the acquisition of NLEX, as discussed above under <I>Overview, History and
Recent Developments</I>.</P>
<P align=justify><B><I>Three-Month Period Ended June 30, 2014 Compared to
Three-Month Period Ended June 30, 2013 </I></B></P>
<P align=justify><STRONG><EM>&nbsp;&nbsp;&nbsp;&nbsp; </EM>Asset liquidation
revenues</STRONG> were $2,811 in 2014 compared to $1,932 in 2013, <B>asset
liquidation expense</B> was $569 in 2014 compared to $341 in 2013, and
<B>earnings of equity accounted asset liquidation investments</B> were $18 in
2014 compared to $7 in 2013. The net earnings of these three items were
therefore $2,260 in 2014 compared to $1,598 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 increased net earnings in the current quarter reflect
the vagaries of the timing of asset liquidation transactions. They also reflect
the acquisition of NLEX, which was responsible for $281 of the quarter&#146;s net
asset liquidation earnings.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Patent licensing and
maintenance expense</B> was $5 during the three months ended June 30, 2014,
compared to $6 during the same period in 2013.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Selling, general and
administrative expense</B>, including expenses paid to related parties, was
$2,604 during the three months ended June 30, 2014, compared to $2,580 during
the same period in 2013. The significant items included:</P>
<UL style="TEXT-ALIGN: justify">
  <LI>
  <P style="margin-bottom: 12pt">Compensation expense was $1,603 in 2014, compared to $1,720 in 2013. Salary
  and benefits expense for HGP was $1,001 in 2014 and $892 in 2013, salary and
  benefits expense for HG LLC was $284 and $627, respectively, and compensation
  expense for NLEX, comprised of expense for June 2014, was $161. The decrease
  for HG LLC reflects the departure of the former 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 $122 in 2014
  and $167 in 2013. </P>
  <LI>
  <P style="margin-bottom: 12pt">Management fee expense and allocated compensation charged by our former
  majority stockholder, Counsel, was $109 in 2014 and $108 in 2013. See Note 11
  of the unaudited condensed consolidated interim financial statements included
  in this Report for details regarding these items. </P>
  <LI>
  <P style="margin-bottom: 12pt">Consulting expense, including fees paid to our board of directors, was $109
  in 2014, compared to $174 in 2013. The decrease is related to the operations
  of HG LLC. </P>
  <LI>
  <P style="margin-bottom: 12pt">Legal expense was $138 in 2014, compared to $107 in 2013. The increase is
  primarily due to expenses associated with the acquisition of NLEX in the
  second quarter of 2014. </P>
  <LI>
  <P style="margin-bottom: 12pt">Accounting and tax consulting expenses were $116 in 2014, compared to $28
  in 2013. The increase is primarily due to expenses associated with both HGI
  filing statutory reports in Canada, prior to Counsel&#146;s distribution of its
  ownership in HGI as a dividend in kind, and HGI&#146;s acquisition of NLEX.
  </P></LI></UL>
<P align=center>24</P>
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<UL style="TEXT-ALIGN: justify">
  <LI>
  <P style="margin-bottom: 12pt">Office rent was $92 in 2014 as compared to $121 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>
  <P style="margin-bottom: 12pt">Insurance, including directors and officers liability insurance, was $36 in
  2014 as compared to $35 in 2013. </P>
  <LI>
  <P style="margin-bottom: 12pt">Travel and entertainment expense was $157 in 2014 as compared to $96 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>
  <P style="margin-bottom: 12pt">Advertising, promotion and public relations expense was $74 in 2014 as
  compared to $60 in 2013. </P></LI></UL>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Depreciation and amortization
expense</B> was $120 in 2014, compared to $119 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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Other income (expenses) and
earnings of other equity accounted investments</B> &#150; the significant items
included: </P>
<UL style="TEXT-ALIGN: justify">
  <LI>In 2014, the Company recorded income of $24 from its other equity
  accounted investments, as compared to recording $38 in 2013. In 2014, the
  amount consisted of $23 income from Polaroid, and $1 income from Knight&#146;s
  Bridge GP; in 2013, these amounts were $9 and $29, respectively. </LI></UL>
<P align=justify><B><I>Six-Month Period Ended June 30, 2014 Compared to
Six-Month Period Ended June 30, 2013 </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Asset liquidation revenues</B>
were $4,796 in 2014 compared to $3,324 in 2013, <B>asset liquidation expense</B>
was $1,034 in 2014 compared to $771 in 2013, and <B>earnings of equity accounted
asset liquidation investments</B> were a loss of $12 in 2014 compared to
earnings of $809 in 2013. The net earnings of these three items were therefore
$3,750 in 2014 compared to $3,362 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 increased net earnings in 2014 reflect the vagaries of the timing of asset
liquidation transactions. They also reflect the acquisition of NLEX, which was
responsible for $281 of the net asset liquidation earnings. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Intellectual property
licensing revenue</B> was $0 during the six months ended June 30, 2014, compared
to $200 during the same period in 2013. The 2013 revenue related to a settlement
and licensing agreement entered into with the defendant in a patent infringement
lawsuit.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Patent licensing and
maintenance expense</B> was $16 during the six months ended June 30, 2014,
compared to $156 during the same period in 2013. The costs in 2013 were
associated with the revenue earned during the same period. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Selling, general and
administrative expense</B>, including expenses paid to related parties, was
$4,742 during the six months ended June 30, 2014, compared to $5,178 during the
same period in 2013. The significant items included:</P>
<UL style="TEXT-ALIGN: justify">
  <LI>Compensation expense was $2,961 in 2014, compared to $3,370 in 2013.
  Salary and benefits expense for HGP was $1,951 in 2014 and $1,668 in 2013,
  salary and benefits expense for HG LLC was $534 and $1,306, respectively, and
  compensation expense for NLEX, comprised of expense for June 2014, was $161.
  The decrease for HG LLC reflects the departure of the former 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 $245 in 2014
  and $327 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.
  </LI></UL>
<P align=center>25</P>
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<A name=page_28></A>
<UL style="TEXT-ALIGN: justify">
  <LI>
  <P style="margin-bottom: 12pt">Management fee expense and allocated compensation charged by our former
  majority stockholder, Counsel, was $218 in 2014 and $216 in 2013. See Note 11
  of the unaudited condensed consolidated interim financial statements included
  in this Report for details regarding these items. </P>
  <LI>
  <P style="margin-bottom: 12pt">Consulting expense, including fees paid to our board of directors, was $228
  in 2014, compared to $371 in 2013. The decrease is related to the operations
  of HG LLC. </P>
  <LI>
  <P style="margin-bottom: 12pt">Legal expense was $167 in 2014, compared to $120 in 2013. The increase is
  primarily due to expenses associated with both HGI filing statutory reports in
  Canada, prior to Counsel&#146;s distribution of its ownership in HGI as a dividend
  in kind, and HGI&#146;s acquisition of NLEX. </P>
  <LI>
  <P style="margin-bottom: 12pt">Accounting and tax consulting expenses were $188 in 2014, compared to $89
  in 2013. The increase is primarily due to expenses associated with both HGI
  filing statutory reports in Canada, prior to Counsel&#146;s distribution of its
  ownership in HGI as a dividend in kind, and HGI&#146;s acquisition of NLEX. </P>
  <LI>
  <P style="margin-bottom: 12pt">Office rent was $169 in 2014 as compared to $240 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>
  <P style="margin-bottom: 12pt">Insurance, including directors and officers liability insurance, was $77 in
  2014 as compared to $73 in 2013. </P>
  <LI>
  <P style="margin-bottom: 12pt">Travel and entertainment expense was $309 in 2014 as compared to $226 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>
  <P style="margin-bottom: 12pt">Advertising, promotion and public relations expense was $154 in 2014 as
  compared to $114 in 2013. </P></LI></UL>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Depreciation and amortization
expense</B> was $238 in 2014, compared to $240 in 2013. In both years, $226
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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Other income (expenses) and
earnings of other equity accounted investments</B> &#150; the significant items
included: </P>
<UL style="TEXT-ALIGN: justify">
  <LI>In 2014, the Company recorded income of $35 from its other equity
  accounted investments, as compared to recording $38 in 2013. In 2014, the
  amount consisted of $33 income from Polaroid, and $2 income from Knight&#146;s
  Bridge GP; in 2013, these amounts were $8 and $30, respectively. </LI></UL>
<P align=justify><B>&nbsp;&nbsp;&nbsp;&nbsp; Inflation</B>. Inflation did not
have a significant impact on our results during the last fiscal quarter. </P>
<P align=justify><B>&nbsp;&nbsp;&nbsp;&nbsp; Off-Balance Sheet Transactions</B>.
We have not engaged in any material off-balance sheet transactions.</P>
<P align=center>26</P>
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<A name=page_29></A>
<P align=justify><B>Item 3. Quantitative and Qualitative Disclosures about
Market Risk. </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 two debt instruments that have variable interest rates. Our 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 June 30, 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 $2 for that
twelve-month period. Similarly, the Counsel Loan bears interest at a rate per
annum equal to the lesser of the WSJ prime rate + 2.0%, and a 1% increase would
increase interest expense by $27. We do not believe that, in the near term, we
are subject to material market risk on our debt.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We did not have any foreign
currency hedges or other derivative financial instruments as of June 30, 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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Further, there were no changes in
our internal control over financial reporting during the second 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>27</P>
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<P align=justify><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. </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>28</P>
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<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=center width="90%" ><B>Identification of
      Exhibit</B> </TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=center width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>10.1 </TD>
    <TD align=left width="90%" bgColor=#eeeeee >
      <P align=justify>Stock Purchase Agreement between Heritage Global Inc.,
      National Loan Exchange, Inc., and David Ludwig, signed on June 2, 2014 and
      effective as of May 31, 2014 (1) </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="90%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>10.2 </TD>
    <TD align=left width="90%" bgColor=#eeeeee >
      <P align=justify>Management Services Agreement between Heritage Global
      Inc. and Counsel Corporation, effective as of May 1, 2014 (2) </P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="90%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="exhibit31-1.htm">31.1 </a></TD>
    <TD align=left width="90%" bgColor=#eeeeee >
      <P align=justify><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></P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="90%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="exhibit31-2.htm">31.2 </a></TD>
    <TD align=left width="90%" bgColor=#eeeeee >
      <P align=justify><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></P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="90%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="exhibit32-1.htm">32.1 </a></TD>
    <TD align=left width="90%" bgColor=#eeeeee >
      <P align=justify><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></P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="90%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="exhibit32-2.htm">32.2 </a></TD>
    <TD align=left width="90%" bgColor=#eeeeee >
      <P align=justify><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></P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="90%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="hgbl-20140630.xml">101.INS </a></TD>
    <TD align=left width="90%" bgColor=#eeeeee >
      <P align=justify><a href="hgbl-20140630.xml">XBRL Instance Document </a></P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="90%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="hgbl-20140630.xsd">101.SCH </a></TD>
    <TD align=left width="90%" bgColor=#eeeeee >
      <P align=justify><a href="hgbl-20140630.xsd">XBRL Taxonomy Extension Schema Document
      </a></P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="90%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="hgbl-20140630_cal.xml">101.CAL </a></TD>
    <TD align=left width="90%" bgColor=#eeeeee >
    <P align=justify><a href="hgbl-20140630_cal.xml">XBRL Taxonomy Extension Calculation Linkbase Document
    </a></P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="90%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="hgbl-20140630_def.xml">101.DEF </a></TD>
    <TD align=left width="90%" bgColor=#eeeeee >
    <P align=justify><a href="hgbl-20140630_def.xml">XBRL Taxonomy Extension Definition Linkbase Document
    </a></P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="90%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="hgbl-20140630_lab.xml">101.LAB </a></TD>
    <TD align=left width="90%" bgColor=#eeeeee >
  <P align=justify><a href="hgbl-20140630_lab.xml">XBRL Taxonomy Extension Labels Linkbase Document
  </a></P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="90%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="hgbl-20140630_pre.xml">101.PRE </a></TD>
    <TD align=left width="90%" bgColor=#eeeeee >
      <P align=justify><a href="hgbl-20140630_pre.xml">XBRL Taxonomy Extension Presentation Linkbase Document
      </a></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 vAlign=top width="5%">(1) </TD>
    <TD>
      <P align=justify>Incorporated by reference to our Current Report on Form
      8-K filed on June 6, 2014.</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>Incorporated by reference to our Current Report on Form
      8-K filed on May 1, 2014.</P></TD></TR></TABLE>
<P align=center>29</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_32></A>
<P align=center><B>SIGNATURES</B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>
<P style="MARGIN-LEFT: 50%" align=justify><B><U>Heritage Global Inc</U></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 nowrap>Date: August 14, 2014 </TD>
    <TD align=left width="5%" nowrap >By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%" nowrap
    >/s/ Allan C. Silber </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=left width="5%" nowrap >&nbsp; </TD>
    <TD align=left width="45%" nowrap >Allan C. Silber </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=left width="5%" nowrap >&nbsp; </TD>
    <TD align=left width="45%" nowrap >Chairman of the Board and
      President </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=left width="5%" nowrap >&nbsp; </TD>
    <TD align=left width="45%" nowrap >(Principal Executive Officer)
  </TD></TR>
  <TR>
    <TD nowrap>&nbsp; </TD>
    <TD width="5%" nowrap >&nbsp; </TD>
    <TD width="45%" nowrap >&nbsp; </TD></TR>
  <TR>
    <TD nowrap>&nbsp; </TD>
    <TD width="5%" nowrap >&nbsp; </TD>
    <TD width="45%" nowrap >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=left width="5%" nowrap >By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%" nowrap
    >/s/ Stephen A. Weintraub </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=left width="5%" nowrap >&nbsp; </TD>
    <TD align=left width="45%" nowrap >Stephen A. Weintraub </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=left width="5%" nowrap >&nbsp; </TD>
    <TD align=left width="45%" nowrap >Executive Vice President, Chief
      Financial Officer and </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=left width="5%" nowrap >&nbsp; </TD>
    <TD align=left width="45%" nowrap >Corporate Secretary </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=left width="5%" nowrap >&nbsp; </TD>
    <TD align=left width="45%" nowrap >(Principal Financial Officer and
      Principal Accounting </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=left width="5%" nowrap >&nbsp; </TD>
    <TD align=left width="45%" nowrap >Officer) </TD></TR></TABLE>
<P align=center>30</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">
<A name=page_1></A>
<P align=right><B>Exhibit 31.1</B></P>
<P align=center><B>OFFICER&#146;S CERTIFICATION PURSUANT TO </B><BR><B>SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002</B><BR></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>
<p style="margin-left: 5%">(a) 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>
<p style="margin-left: 5%">(b) 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.<BR>
</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>Date: </TD>
    <TD align=left width="45%" >August 14, 2014 </TD>
    <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR>
    <TD align=left nowrap >&nbsp;</TD>
    <TD align=left width="45%" nowrap  >&nbsp;</TD>
    <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%" nowrap
    >&nbsp;/s/ Allan C. Silber </TD>
    <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=left width="45%" nowrap >&nbsp;Allan C. Silber </TD>
    <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=left width="45%" nowrap >&nbsp;Chairman of the Board and
      President </TD>
    <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left nowrap>&nbsp;</TD>
    <TD align=left width="45%" nowrap  >&nbsp;Principal
      Executive Officer </TD>
    <TD align=left width="50%"
>&nbsp;</TD></TR></TABLE><BR>
<HR align=center width="100%" color=black noShade SIZE=5>

</BODY>

</HTML>
</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">
<A name=page_1></A>
<P align=right><B>Exhibit 31.2</B></P>
<P align=center><B>OFFICER&#146;S CERTIFICATION PURSUANT TO </B><BR><B>SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002</B><BR></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
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>
<p style="margin-left: 5%">(a) 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>
<p style="margin-left: 5%">(b) 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.<BR>
</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 nowrap>Date: </TD>
    <TD align=left width="45%" nowrap >August 14, 2014 </TD>
    <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR>
    <TD nowrap>&nbsp; </TD>
    <TD width="45%" nowrap >&nbsp; </TD>
    <TD width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%" nowrap
    >&nbsp;/s/ Stephen A. Weintraub </TD>
    <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=left width="45%" nowrap >&nbsp;Stephen A. Weintraub
    </TD>
    <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=left width="45%" nowrap >&nbsp;Executive Vice
      President, Chief Financial Officer and Corporate Secretary </TD>
    <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=left width="45%" nowrap >&nbsp;Principal Financial
      Officer </TD>
    <TD align=left width="50%"
>&nbsp;</TD></TR></TABLE><BR>
<HR align=center width="100%" color=black noShade SIZE=5>

</BODY>

</HTML>
</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>
</HEAD>

<BODY style="font-size:10pt;">

<HR noshade align="center" width=100% size=3 color="black">
<A name=page_1></A>
<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)<BR></P>
<P align=justify style="text-indent: 5%">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 June 30, 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
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>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>August 14, 2014 </P>
<P align=justify><U>/s/ Allan C. Silber</U><BR>Allan C. Silber <BR>Chairman of
the Board and President <BR>Principal Executive Officer <BR></P>
<HR align=center width="100%" color=black noShade SIZE=5>

</BODY>

</HTML>
</TEXT>
</DOCUMENT>
<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">
<A name=page_1></A>
<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)<BR></P>
<P align=justify style="text-indent: 5%">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 June 30, 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
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>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>August 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 <BR></P>
<HR align=center width="100%" color=black noShade SIZE=5>

</BODY>

</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.INS
<SEQUENCE>6
<FILENAME>hgbl-20140630.xml
<DESCRIPTION>XBRL INSTANCE FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8" standalone="yes"?>
<!-- Compliance Xpressware Instance Document http://www.compliancexpressware.com/  -->
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  <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="cx_01_January_2014_TO_30_June_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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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;), National Loan Exchange Inc. (&amp;#8220;NLEX&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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;The results of operations for the three and six month periods ended June 30, 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_30_June_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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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 six 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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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 has 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;
          &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In June 2014 the FASB issued Accounting Standards Update 2014-12,
          &lt;i&gt;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;ASU 2014-12&amp;#8221;). ASU 2014-12 requires entities to 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. ASU 2014-12 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 ASU 2014-12 should it issue any such awards when ASU 2014-12 becomes effective.
        &lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          &amp;#160;In May 2014, the FASB issued Accounting Standards update 2014-09,
          &lt;i&gt;Revenue from Contracts with Customers&lt;/i&gt;
          (&amp;#8220;ASU 2014-09&amp;#8221;). ASU 2014-09 specifies a comprehensive model to be used in accounting for revenue arising from contracts with customers, and supersedes most of the current revenue recognition guidance, including industry-specific guidance. It applies to all contracts with customers except those that are specifically within the scope of other FASB topics, and certain of its provisions also apply to transfers of nonfinancial assets, including in-substance nonfinancial assets that are not an output of an entity&amp;#8217;s ordinary activities. The core principal of the model is that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the transferring entity expects to be entitled in exchange. To apply the revenue model, an entity will: 1) identify the contract(s) with a customer, 2) identify the performance obligations in the contract, 3) determine the transaction price, 4) allocate the transaction price to the performance obligations in the contract, and 5) recognize revenue when (or as) the entity satisfies a performance obligation. For public companies, ASU 2014-09 is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2016. Early adoption is not permitted. Upon adoption, entities can choose to use either a full retrospective or modified approach, as outlined in ASU 2014-09. As compared with current GAAP, ASU 2014-09 requires significantly more disclosures about revenue recognition. The Company has not yet assessed the potential impact of ASU 2014-09 on its consolidated financial statements.
        &lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
  <us-gaap:UseOfEstimates contextRef="cx_01_January_2014_TO_30_June_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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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 six months of 2014.&lt;/p&gt;</us-gaap:UseOfEstimates>
  <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="cx_01_January_2014_TO_30_June_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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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 has 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;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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_30_June_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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In June 2014 the FASB issued Accounting Standards Update 2014-12,
      &lt;i&gt;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;ASU 2014-12&amp;#8221;). ASU 2014-12 requires entities to 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. ASU 2014-12 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 ASU 2014-12 should it issue any such awards when ASU 2014-12 becomes effective.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;In May 2014, the FASB issued Accounting Standards update 2014-09,
      &lt;i&gt;Revenue from Contracts with Customers&lt;/i&gt;
      (&amp;#8220;ASU 2014-09&amp;#8221;). ASU 2014-09 specifies a comprehensive model to be used in accounting for revenue arising from contracts with customers, and supersedes most of the current revenue recognition guidance, including industry-specific guidance. It applies to all contracts with customers except those that are specifically within the scope of other FASB topics, and certain of its provisions also apply to transfers of nonfinancial assets, including in-substance nonfinancial assets that are not an output of an entity&amp;#8217;s ordinary activities. The core principal of the model is that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the transferring entity expects to be entitled in exchange. To apply the revenue model, an entity will: 1) identify the contract(s) with a customer, 2) identify the performance obligations in the contract, 3) determine the transaction price, 4) allocate the transaction price to the performance obligations in the contract, and 5) recognize revenue when (or as) the entity satisfies a performance obligation. For public companies, ASU 2014-09 is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2016. Early adoption is not permitted. Upon adoption, entities can choose to use either a full retrospective or modified approach, as outlined in ASU 2014-09. As compared with current GAAP, ASU 2014-09 requires significantly more disclosures about revenue recognition. The Company has not yet assessed the potential impact of ASU 2014-09 on its consolidated financial statements.
    &lt;/p&gt;</hgbl:FutureAccountingPronouncementsPolicyTextBlock>
  <us-gaap:BusinessCombinationDisclosureTextBlock contextRef="cx_01_January_2014_TO_30_June_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 3 &amp;#8211; Acquisition of National Loan Exchange, Inc.&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;On June 2, 2014, and effective May 31, 2014, the Company acquired all of the issued and outstanding capital stock in National Loan Exchange, Inc. (&amp;#8220;NLEX&amp;#8221;), a broker of charged-off receivables in the United States and Canada. NLEX operates as a wholly owned division of the Company. The acquisition of NLEX is consistent with HGI&amp;#8217;s strategy to expand the services provided by its asset liquidation business. In connection with the acquisition, HGI entered into employment agreements with the previous owner and employees of NLEX.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;The consideration for the acquisition consisted of $2,000
      cash, and an earnout provision (&amp;#8220;contingent consideration&amp;#8221;). Under the terms of the NLEX purchase agreement, the Company will pay, to the former owner of NLEX,
      50% of gross revenues of NLEX and its affiliates, minus 50% of certain expenses, for each of the four years following the closing. The payments are due on or about July 30 of each year, beginning in 2015. The contingent consideration is capped at an aggregate of $5,000, and at June 30, 2014, subject to finalization of the purchase price allocation, and the application of a
      6% discount rate, is estimated to have a present value of $4,198.
    &lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The following table summarizes the consideration paid for NLEX and the amounts of the assets acquired and liabilities assumed, with the excess purchase price recognized as goodwill. As the purchase price allocation is still being finalized, these amounts are subject to change.&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
                  &lt;b&gt;At June 2, 2014&lt;/b&gt;
                &lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
                &lt;b&gt;$&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&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="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
                  &lt;b&gt;Consideration&lt;/b&gt;
                &lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Cash paid on closing&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
                2,000
              &lt;/td&gt;
              &lt;td align="left" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Contingent consideration&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); border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
                4,198
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total purchase price&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); border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
                6,198
              &lt;/td&gt;
              &lt;td align="left" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td bgcolor="#e6efff" valign="bottom"&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="right" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
                  &lt;b&gt;Acquisition related costs&lt;/b&gt;
                  (included in selling, general, and administrative expenses in HGI&amp;#8217;s condensed consolidated interim statement of operations for the six months ended June 30, 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); border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
                154
              &lt;/td&gt;
              &lt;td align="left" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td bgcolor="#e6efff" valign="bottom"&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="right" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
                  &lt;b&gt;Recognized amounts of identifiable assets acquired and liabilities assumed&lt;/b&gt;
                &lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Cash&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" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
                639
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other current 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" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
                2
              &lt;/td&gt;
              &lt;td align="left" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Fixed 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" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
                14
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Accounts payable and accrued liabilities&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); border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
                (642
              &lt;/td&gt;
              &lt;td align="left" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total identifiable net assets assumed&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" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
                13
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Goodwill&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); border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
                6,185
              &lt;/td&gt;
              &lt;td align="left" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&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" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0); border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
                6,198
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;The goodwill is discussed in Note 6.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;To date, the only transactions recognized separately from the acquisition were the acquisition-related costs noted in the above table.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160; The amounts of NLEX revenue and earnings included in HGI&amp;#8217;s condensed consolidated statement of operations for the six months ended June 30, 2014 are shown below. Also shown are HGI&amp;#8217;s consolidated revenue and net loss as if the acquisition of NLEX had occurred on January 1, 2014. It is impracticable for the Company to provide this information as if the acquisition had occurred on January 1, 2013, because it would require unreasonable efforts.&lt;/p&gt;
              &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              &lt;b&gt;Revenue&lt;/b&gt;
            &lt;/td&gt;
            &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="right" width="12%"&gt;
              &lt;b&gt;Earnings&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;NLEX revenue and earnings included at June 30, 2014&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
              303
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
              65
            &lt;/td&gt;
            &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;/tr&gt;
          &lt;tr valign="top"&gt;
            &lt;td align="left"&gt;Consolidated revenue and net loss assuming January 1, 2014 acquisition&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="12%"&gt;
              6,219
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
            &lt;td align="right" valign="bottom" width="12%"&gt;
              (26,147
            &lt;/td&gt;
            &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;/tr&gt;
        &lt;/table&gt;</us-gaap:BusinessCombinationDisclosureTextBlock>
  <us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock contextRef="cx_01_January_2014_TO_30_June_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" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
            &lt;b&gt;At June 2, 2014&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
          &lt;b&gt;$&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&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="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
            &lt;b&gt;Consideration&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Cash paid on closing&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
          2,000
        &lt;/td&gt;
        &lt;td align="left" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Contingent consideration&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); border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
          4,198
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total purchase price&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); border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
          6,198
        &lt;/td&gt;
        &lt;td align="left" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff" valign="bottom"&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="right" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
            &lt;b&gt;Acquisition related costs&lt;/b&gt;
            (included in selling, general, and administrative expenses in HGI&amp;#8217;s condensed consolidated interim statement of operations for the six months ended June 30, 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); border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
          154
        &lt;/td&gt;
        &lt;td align="left" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td bgcolor="#e6efff" valign="bottom"&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="right" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
            &lt;b&gt;Recognized amounts of identifiable assets acquired and liabilities assumed&lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Cash&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" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
          639
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other current 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" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
          2
        &lt;/td&gt;
        &lt;td align="left" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Fixed 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" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
          14
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Accounts payable and accrued liabilities&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); border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
          (642
        &lt;/td&gt;
        &lt;td align="left" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total identifiable net assets assumed&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" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
          13
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Goodwill&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); border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
          6,185
        &lt;/td&gt;
        &lt;td align="left" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&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" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0); border-right-style: none; border-right-width: medium;" valign="bottom" width="12%"&gt;
          6,198
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock>
  <us-gaap:PaymentsToAcquireBusinessesGross contextRef="cx_01_January_2014_TO_02_June_2014" unitRef="usd" decimals="-3">2000000</us-gaap:PaymentsToAcquireBusinessesGross>
  <us-gaap:BusinessCombinationContingentConsiderationLiabilityNoncurrent contextRef="cx_02_June_2014" unitRef="usd" decimals="-3">4198000</us-gaap:BusinessCombinationContingentConsiderationLiabilityNoncurrent>
  <us-gaap:BusinessCombinationConsiderationTransferred1 contextRef="cx_01_January_2014_TO_02_June_2014" unitRef="usd" decimals="-3">6198000</us-gaap:BusinessCombinationConsiderationTransferred1>
  <us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts contextRef="cx_02_June_2014" unitRef="usd" decimals="-3">154000</us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents contextRef="cx_02_June_2014" unitRef="usd" decimals="-3">639000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther contextRef="cx_02_June_2014" unitRef="usd" decimals="-3">2000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment contextRef="cx_02_June_2014" unitRef="usd" decimals="-3">14000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable contextRef="cx_02_June_2014" unitRef="usd" decimals="-3">642000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet contextRef="cx_02_June_2014" unitRef="usd" decimals="-3">13000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet>
  <us-gaap:Goodwill contextRef="cx_02_June_2014_BusinessAcquisitionAxis-NlexMember" unitRef="usd" decimals="-3">6185000</us-gaap:Goodwill>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet contextRef="cx_02_June_2014" unitRef="usd" decimals="-3">6198000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet>
  <us-gaap:BusinessAcquisitionProFormaInformationTextBlock contextRef="cx_01_January_2014_TO_30_June_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;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          &lt;b&gt;Revenue&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          &lt;b&gt;Earnings&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;NLEX revenue and earnings included at June 30, 2014&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;
          303
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          65
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Consolidated revenue and net loss assuming January 1, 2014 acquisition&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          6,219
        &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;
          (26,147
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:BusinessAcquisitionProFormaInformationTextBlock>
  <us-gaap:BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">303000</us-gaap:BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual>
  <us-gaap:BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">65000</us-gaap:BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual>
  <us-gaap:BusinessAcquisitionsProFormaRevenue contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">6219000</us-gaap:BusinessAcquisitionsProFormaRevenue>
  <us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-26147000</us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss>
  <us-gaap:BusinessCombinationContingentConsiderationArrangementsDescription contextRef="cx_01_January_2014_TO_02_June_2014">Under the terms of the NLEX purchase agreement, the Company will pay, to the former owner of NLEX, 50% of gross revenues of NLEX and its affiliates, minus 50% of certain expenses, for each of the four years following the closing. The payments are due on or about July 30 of each year, beginning in 2015. The contingent consideration is capped at an aggregate of $5,000, and at June 30, 2014, subject to finalization of the purchase price allocation, and the application of a 6% discount rate, is estimated to have a present value of $4,198.</us-gaap:BusinessCombinationContingentConsiderationArrangementsDescription>
  <us-gaap:BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh contextRef="cx_02_June_2014" unitRef="usd" decimals="-3">5000000</us-gaap:BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh>
  <us-gaap:FairValueInputsDiscountRate contextRef="cx_01_January_2014_TO_02_June_2014" unitRef="pure" decimals="2">0.06</us-gaap:FairValueInputsDiscountRate>
  <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="cx_01_January_2014_TO_30_June_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 4 &amp;#8211; Stock-based Compensation&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;At June 30, 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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;During the first six months of 2014 the Company issued
      50,000
      options to the Company&amp;#8217;s independent directors as part of their annual compensation, and
      50,000
      options to an officer of the Company in accordance with his employment agreement. During the first six months of 2013, the Company similarly issued
      50,000
      options to the Company&amp;#8217;s independent directors and
      150,000
      options to an officer of the Company.
    &lt;/p&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;The following summarizes the changes in common stock options for the six months ended June 30, 2014:&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" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
                &lt;b&gt;Weighted&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
                &lt;b&gt;Average&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
                &lt;b&gt;Exercise&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&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="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
                &lt;b&gt;Options&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
                &lt;b&gt;Price&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; 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="17%"&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="17%"&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" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; 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="17%"&gt;
                100,000
              &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;$&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="17%"&gt;
                0.70
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Exercised&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="17%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="17%"&gt;N/A&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Forfeited&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="17%"&gt;
                (7,500
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="17%"&gt;
                2.00
              &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" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; 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="17%"&gt;
                (37,500
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="17%"&gt;
                0.96
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Outstanding at June 30, 2014&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
                2,185,000
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="17%"&gt;
                1.71
              &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" valign="bottom"&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 bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td bgcolor="#e6efff" valign="bottom" width="17%"&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 align="right" bgcolor="#e6efff" valign="bottom" width="17%"&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" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Options exercisable at June 30, 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="17%"&gt;
                1,340,000
              &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="17%"&gt;
                1.75
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
  <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="cx_01_January_2014_TO_30_June_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" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
          &lt;b&gt;Weighted&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
          &lt;b&gt;Average&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
          &lt;b&gt;Exercise&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&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="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
          &lt;b&gt;Options&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
          &lt;b&gt;Price&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; 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="17%"&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="17%"&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" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; 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="17%"&gt;
          100,000
        &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;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="17%"&gt;
          0.70
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Exercised&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="17%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="17%"&gt;N/A&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Forfeited&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="17%"&gt;
          (7,500
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="17%"&gt;
          2.00
        &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" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; 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="17%"&gt;
          (37,500
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="17%"&gt;
          0.96
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Outstanding at June 30, 2014&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
          2,185,000
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="17%"&gt;
          1.71
        &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" valign="bottom"&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 bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="17%"&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 align="right" bgcolor="#e6efff" valign="bottom" width="17%"&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" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Options exercisable at June 30, 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="17%"&gt;
          1,340,000
        &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="17%"&gt;
          1.75
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2013" unitRef="shares" decimals="0">2130000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="cx_31_December_2013" unitRef="usd_shares" decimals="2">1.75</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="shares" decimals="0">100000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd_shares" decimals="2">0.70</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="shares" decimals="0">0</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="shares" decimals="0">-7500</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd_shares" decimals="2">2.00</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="shares" decimals="0">-37500</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd_shares" decimals="2">0.96</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_30_June_2014" unitRef="shares" decimals="0">2185000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="cx_30_June_2014" unitRef="usd_shares" decimals="2">1.71</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="cx_30_June_2014" unitRef="shares" decimals="0">1340000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="cx_30_June_2014" unitRef="usd_shares" decimals="2">1.75</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2014_TO_30_June_2014_BusinessAcquisitionAxis-DirectorMember" unitRef="shares" decimals="0">50000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2014_TO_30_June_2014_RelatedPartyTransactionsByRelatedPartyAxis-OfficerMember" unitRef="shares" decimals="0">50000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2013_TO_30_June_2013_BusinessAcquisitionAxis-DirectorMember" unitRef="shares" decimals="0">50000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2013_TO_30_June_2013_RelatedPartyTransactionsByRelatedPartyAxis-OfficerMember" unitRef="shares" decimals="0">150000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:EarningsPerShareTextBlock contextRef="cx_01_January_2014_TO_30_June_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 5 &amp;#8211; Earnings Per Share&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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 six months ended June 30, 2014 and 2013, respectively, the Company included zero outstanding options, 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_30_June_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>
  <us-gaap:GoodwillDisclosureTextBlock contextRef="cx_01_January_2014_TO_30_June_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 6&amp;#160; Goodwill&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;The Company&amp;#8217;s goodwill is related to its asset liquidation business, and is comprised of goodwill from three acquisitions, as shown below. No goodwill impairment has resulted from impairment testing done subsequent to the acquisitions. The most recent impairment testing was completed at December 31, 2013 and therefore included the goodwill associated with both Equity Partners and HGP. There have been no circumstances during the one month following the acquisition of NLEX that would require impairment testing of the associated goodwill. The purchase price allocation relating to the acquisition of NLEX is still being finalized, and therefore the amount assigned to goodwill is subject to change.&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" nowrap="nowrap" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
                  &lt;b&gt;
                    &lt;u&gt;Entity acquired&lt;/u&gt;
                  &lt;/b&gt;
                &lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="35%"&gt;
                &lt;b&gt;
                  &lt;u&gt;Acquisition date&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" nowrap="nowrap" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="25%"&gt;
                &lt;b&gt;
                  &lt;u&gt;Goodwill&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Equity Partners&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="center" bgcolor="#e6efff" valign="bottom" width="35%"&gt;June 2011&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" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="25%"&gt;
                573
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;HGP&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="35%"&gt;February 2012&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" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="25%"&gt;
                4,728
              &lt;/td&gt;
              &lt;td align="left" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;NLEX&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="center" bgcolor="#e6efff" valign="bottom" width="35%"&gt;June 2014&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); border-right-style: none; border-right-width: medium;" valign="bottom" width="25%"&gt;
                6,185
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total goodwill&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="35%"&gt;&amp;#160;&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); border-right-style: none; border-right-width: medium;" valign="bottom" width="25%"&gt;
                11,486
              &lt;/td&gt;
              &lt;td align="left" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;</us-gaap:GoodwillDisclosureTextBlock>
  <us-gaap:ScheduleOfGoodwillTextBlock contextRef="cx_01_January_2014_TO_30_June_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" nowrap="nowrap" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
            &lt;b&gt;
              &lt;u&gt;Entity acquired&lt;/u&gt;
            &lt;/b&gt;
          &lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="35%"&gt;
          &lt;b&gt;
            &lt;u&gt;Acquisition date&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" nowrap="nowrap" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="25%"&gt;
          &lt;b&gt;
            &lt;u&gt;Goodwill&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Equity Partners&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="center" bgcolor="#e6efff" valign="bottom" width="35%"&gt;June 2011&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" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="25%"&gt;
          573
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;HGP&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" valign="bottom" width="35%"&gt;February 2012&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" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="25%"&gt;
          4,728
        &lt;/td&gt;
        &lt;td align="left" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;NLEX&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="center" bgcolor="#e6efff" valign="bottom" width="35%"&gt;June 2014&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); border-right-style: none; border-right-width: medium;" valign="bottom" width="25%"&gt;
          6,185
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total goodwill&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" valign="bottom" width="35%"&gt;&amp;#160;&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); border-right-style: none; border-right-width: medium;" valign="bottom" width="25%"&gt;
          11,486
        &lt;/td&gt;
        &lt;td align="left" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfGoodwillTextBlock>
  <us-gaap:Goodwill contextRef="cx_30_June_2014_BusinessAcquisitionAxis-EquityPartnersMember" unitRef="usd" decimals="-3">573000</us-gaap:Goodwill>
  <us-gaap:Goodwill contextRef="cx_30_June_2014_BusinessAcquisitionAxis-HgpMember" unitRef="usd" decimals="-3">4728000</us-gaap:Goodwill>
  <us-gaap:Goodwill contextRef="cx_30_June_2014_BusinessAcquisitionAxis-NlexMember" unitRef="usd" decimals="-3">6185000</us-gaap:Goodwill>
  <us-gaap:EquityMethodInvestmentsDisclosureTextBlock contextRef="cx_01_January_2014_TO_30_June_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 7 &amp;#8211; Asset Liquidation Investments and Other Investments&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;
      &lt;strong&gt;Summarized financial information &amp;#8211; Equity accounted asset liquidation investments&lt;/strong&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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="60%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" nowrap="nowrap" valign="bottom"&gt;
                &lt;b&gt;
                  &lt;u&gt;Six months ended&lt;/u&gt;
                &lt;/b&gt;
              &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" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" nowrap="nowrap" valign="bottom"&gt;
                &lt;b&gt;
                  &lt;u&gt;June 30,&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
                &lt;b&gt;
                  &lt;u&gt;2014&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
                &lt;b&gt;
                  &lt;u&gt;2013&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Gross revenues&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;
                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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                2,266
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td align="left" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Gross profit (loss)&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                (12
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                775
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td align="left" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Income (loss) from continuing operations&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                (12
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                809
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td align="left" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Net income (loss)&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                (12
              &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;
                809
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;
      &lt;strong&gt;Other investments&lt;/strong&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;The Company&amp;#8217;s other investments as of June 30, 2014 and December 31, 2013 consisted of the following:&lt;/p&gt;
    &lt;div align="center"&gt;
      &lt;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" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
                  &lt;b&gt;
                    June 30
                    &lt;u&gt;,&lt;/u&gt;
                  &lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
                  &lt;b&gt;
                    December 31
                    &lt;u&gt;,&lt;/u&gt;
                  &lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
                  &lt;b&gt;
                    &lt;u&gt;2014&lt;/u&gt;
                  &lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
                  &lt;b&gt;
                    &lt;u&gt;2013&lt;/u&gt;
                  &lt;/b&gt;
                &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 valign="bottom"&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 valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="17%"&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="17%"&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" nowrap="nowrap" valign="bottom"&gt;
                  &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Knight&amp;#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC&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="17%"&gt;
                  19
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="17%"&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" valign="bottom"&gt;
                  &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
                    Polaroid Corporation ("P
                    &lt;strong style="font-weight: 400;"&gt;olaroid")&lt;/strong&gt;
                  &lt;/p&gt;
                &lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
                  1,379
                &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="17%"&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" valign="bottom"&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 bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="17%"&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="17%"&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" valign="bottom"&gt;
                  &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total investments&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="17%"&gt;
                  1,398
                &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="17%"&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;/center&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;The Company accounts for its investments under the equity method.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;The components of the Company&amp;#8217;s investment in Polaroid at June 30, 2014 and December 31, 2013 are detailed below:&lt;/p&gt;
    &lt;p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;u&gt;As at June 30, 2014&lt;/u&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;Capital&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;Equity in&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;Capital&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;Net&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
                &lt;b&gt;
                  &lt;u&gt;Unit type&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;
                  &lt;u&gt;invested&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;
                  &lt;u&gt;earnings&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;
                  &lt;u&gt;returned&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;
                  &lt;u&gt;investment&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Class A&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="14%"&gt;
                2,492
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="14%"&gt;
                237
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="14%"&gt;
                (1,633
              &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="14%"&gt;
                1,096
              &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" valign="bottom"&gt;Class D&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="14%"&gt;
                628
              &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="14%"&gt;
                55
              &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="14%"&gt;
                (400
              &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="14%"&gt;
                283
              &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" valign="bottom"&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="14%"&gt;
                3,120
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
                292
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
                (2,033
              &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="14%"&gt;
                1,379
              &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="center" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;
        &lt;u&gt;As at December 31, 2013&lt;/u&gt;
      &lt;/b&gt;
    &lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;Capital&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;Equity in&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;Capital&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;Net&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
                &lt;b&gt;
                  &lt;u&gt;Unit type&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;
                  &lt;u&gt;invested&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;
                  &lt;u&gt;earnings&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;
                  &lt;u&gt;returned&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
                &lt;b&gt;
                  &lt;u&gt;investment&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Class A&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="14%"&gt;
                2,492
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="14%"&gt;
                209
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="14%"&gt;
                (1,300
              &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="14%"&gt;
                1,401
              &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" valign="bottom"&gt;Class D&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="14%"&gt;
                617
              &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="14%"&gt;
                50
              &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="14%"&gt;
                (318
              &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="14%"&gt;
                349
              &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" valign="bottom"&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="14%"&gt;
                3,109
              &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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
                259
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
                (1,618
              &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="14%"&gt;
                1,750
              &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;</us-gaap:EquityMethodInvestmentsDisclosureTextBlock>
  <hgbl:ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock contextRef="cx_01_January_2014_TO_30_June_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" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" nowrap="nowrap" valign="bottom"&gt;
          &lt;b&gt;
            &lt;u&gt;Six months ended&lt;/u&gt;
          &lt;/b&gt;
        &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" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" nowrap="nowrap" valign="bottom"&gt;
          &lt;b&gt;
            &lt;u&gt;June 30,&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
          &lt;b&gt;
            &lt;u&gt;2014&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
          &lt;b&gt;
            &lt;u&gt;2013&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Gross revenues&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;
          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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          2,266
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td align="left" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Gross profit (loss)&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          (12
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          775
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td align="left" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Income (loss) from continuing operations&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          (12
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          809
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td align="left" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Net income (loss)&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          (12
        &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;
          809
        &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_30_June_2014" unitRef="usd" decimals="-3">10000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue contextRef="cx_01_January_2013_TO_30_June_2013" unitRef="usd" decimals="-3">2266000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-12000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss contextRef="cx_01_January_2013_TO_30_June_2013" unitRef="usd" decimals="-3">775000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-12000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems contextRef="cx_01_January_2013_TO_30_June_2013" unitRef="usd" decimals="-3">809000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems>
  <us-gaap:EquityMethodInvestmentsTextBlock contextRef="cx_01_January_2014_TO_30_June_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" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
          &lt;b&gt;
            June 30
            &lt;u&gt;,&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
          &lt;b&gt;
            December 31
            &lt;u&gt;,&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
          &lt;b&gt;
            &lt;u&gt;2014&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
          &lt;b&gt;
            &lt;u&gt;2013&lt;/u&gt;
          &lt;/b&gt;
        &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 valign="bottom"&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 valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="17%"&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="17%"&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" nowrap="nowrap" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Knight&amp;#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC&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="17%"&gt;
          19
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="17%"&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" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
            Polaroid Corporation ("P
            &lt;strong style="font-weight: 400;"&gt;olaroid")&lt;/strong&gt;
          &lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
          1,379
        &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="17%"&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" valign="bottom"&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 bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td bgcolor="#e6efff" valign="bottom" width="17%"&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="17%"&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" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total investments&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="17%"&gt;
          1,398
        &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="17%"&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_30_June_2014_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="-3">19000</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_30_June_2014_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">1379000</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_30_June_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" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;Capital&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;Equity in&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;Capital&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;Net&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
          &lt;b&gt;
            &lt;u&gt;Unit type&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;
            &lt;u&gt;invested&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;
            &lt;u&gt;earnings&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;
            &lt;u&gt;returned&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;
            &lt;u&gt;investment&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Class A&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="14%"&gt;
          2,492
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="14%"&gt;
          237
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="14%"&gt;
          (1,633
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="14%"&gt;
          1,096
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;Class D&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
          628
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
          55
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
          (400
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
          283
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Total&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
          3,120
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
          292
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
          (2,033
        &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="14%"&gt;
          1,379
        &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:ComponentsEquityMethodInvestmentsTableTextBlock>
  <us-gaap:EquityMethodInvestmentAggregateCost contextRef="cx_30_June_2014_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">2492000</us-gaap:EquityMethodInvestmentAggregateCost>
  <hgbl:EquityInEarnings contextRef="cx_30_June_2014_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">237000</hgbl:EquityInEarnings>
  <hgbl:EquityMethodInvestmentsCapitalReturned contextRef="cx_30_June_2014_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">1633000</hgbl:EquityMethodInvestmentsCapitalReturned>
  <us-gaap:EquityMethodInvestments contextRef="cx_30_June_2014_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">1096000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestmentAggregateCost contextRef="cx_30_June_2014_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">628000</us-gaap:EquityMethodInvestmentAggregateCost>
  <hgbl:EquityInEarnings contextRef="cx_30_June_2014_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">55000</hgbl:EquityInEarnings>
  <hgbl:EquityMethodInvestmentsCapitalReturned contextRef="cx_30_June_2014_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">400000</hgbl:EquityMethodInvestmentsCapitalReturned>
  <us-gaap:EquityMethodInvestments contextRef="cx_30_June_2014_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">283000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestmentAggregateCost contextRef="cx_30_June_2014_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">3120000</us-gaap:EquityMethodInvestmentAggregateCost>
  <hgbl:EquityInEarnings contextRef="cx_30_June_2014_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">292000</hgbl:EquityInEarnings>
  <hgbl:EquityMethodInvestmentsCapitalReturned contextRef="cx_30_June_2014_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">2033000</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="80%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;Capital&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;Equity in&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;Capital&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;Net&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
          &lt;b&gt;
            &lt;u&gt;Unit type&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;
            &lt;u&gt;invested&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;
            &lt;u&gt;earnings&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;
            &lt;u&gt;returned&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="14%"&gt;
          &lt;b&gt;
            &lt;u&gt;investment&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Class A&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="14%"&gt;
          2,492
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="14%"&gt;
          209
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="14%"&gt;
          (1,300
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="14%"&gt;
          1,401
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;Class D&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
          617
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
          50
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
          (318
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
          349
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Total&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
          3,109
        &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;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
          259
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%"&gt;
          (1,618
        &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="14%"&gt;
          1,750
        &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:ComponentsEquityMethodInvestmentsTableTextBlock>
  <us-gaap:EquityMethodInvestmentAggregateCost contextRef="cx_31_December_2013_InvestmentClassAxis-ClassMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">2492000</us-gaap:EquityMethodInvestmentAggregateCost>
  <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:EquityMethodInvestmentAggregateCost contextRef="cx_31_December_2013_InvestmentClassAxis-ClassDMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">617000</us-gaap:EquityMethodInvestmentAggregateCost>
  <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:EquityMethodInvestmentAggregateCost contextRef="cx_31_December_2013_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-PolaroidCorporationMember" unitRef="usd" decimals="-3">3109000</us-gaap:EquityMethodInvestmentAggregateCost>
  <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:DebtDisclosureTextBlock contextRef="cx_01_January_2014_TO_30_June_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 8 &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" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
                &lt;b&gt;
                  &lt;u&gt;June 30,&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
                &lt;b&gt;
                  &lt;u&gt;December 31,&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&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" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
                &lt;b&gt;
                  &lt;u&gt;2014&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
                &lt;b&gt;
                  &lt;u&gt;2013&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
                  &lt;b&gt;Third party debt&lt;/b&gt;
                &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="17%"&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="17%"&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" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Credit Facility&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="17%"&gt;
                247
              &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;$&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="17%"&gt;
                1,438
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other third party debt&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
                2,504
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total third party debt&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
                2,751
              &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="17%"&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&gt;
              &lt;td valign="bottom"&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 valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="17%"&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="17%"&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" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
                  &lt;b&gt;Related party debt&lt;/b&gt;
                &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="17%"&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="17%"&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" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Counsel Loan&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
                &amp;#160;
                2,655
              &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;$&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
                2,550
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total related party debt&lt;/p&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
                &amp;#160;
                2,655
              &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="17%"&gt;
                2,550
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;At June 30, 2014 and December 31, 2013, all of the Company&amp;#8217;s outstanding debt was current.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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 June 30, 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 Corporation, the Company's former majority shareholder (together with its subsidiaries, "Counsel"&amp;#239;&amp;#191;&amp;#189;?). At June 30, 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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;During the second quarter of 2014, the Company entered into a loan agreement with an unrelated third party, in the principal amount of $2,500. The loan bears interest at
      6% and matures on January 15, 2015, and at June 30, 2014 had a balance of $2,504. The loan is not subject to any covenants or conditions.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;The Counsel Loan outstanding at December 31, 2013 consisted of net advances received by the Company from Counsel, and included $168
      of accrued interest. 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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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 a new facility (also the &amp;#8220;Counsel Loan&amp;#8221;). 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. For the second quarter of 2014 the rate was
      5.25% . Please see Note 11 for further discussion of transactions with Counsel.
    &lt;/p&gt;</us-gaap:DebtDisclosureTextBlock>
  <us-gaap:ScheduleOfDebtTableTextBlock contextRef="cx_01_January_2014_TO_30_June_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" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
          &lt;b&gt;
            &lt;u&gt;June 30,&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
          &lt;b&gt;
            &lt;u&gt;December 31,&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&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" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
          &lt;b&gt;
            &lt;u&gt;2014&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
          &lt;b&gt;
            &lt;u&gt;2013&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
            &lt;b&gt;Third party debt&lt;/b&gt;
          &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="17%"&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="17%"&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" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Credit Facility&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="17%"&gt;
          247
        &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;$&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="17%"&gt;
          1,438
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Other third party debt&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
          2,504
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total third party debt&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
          2,751
        &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="17%"&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&gt;
        &lt;td valign="bottom"&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 valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="17%"&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="17%"&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" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
            &lt;b&gt;Related party debt&lt;/b&gt;
          &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="17%"&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="17%"&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" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Counsel Loan&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
          &amp;#160;
          2,655
        &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;$&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
          2,550
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
          &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total related party debt&lt;/p&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="17%"&gt;
          &amp;#160;
          2,655
        &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="17%"&gt;
          2,550
        &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_30_June_2014" unitRef="usd" decimals="-3">247000</us-gaap:ShortTermBankLoansAndNotesPayable>
  <us-gaap:ShortTermBankLoansAndNotesPayable contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">1438000</us-gaap:ShortTermBankLoansAndNotesPayable>
  <us-gaap:ShortTermNonBankLoansAndNotesPayable contextRef="cx_30_June_2014_DebtInstrumentAxis-CurrentBalanceMember" unitRef="usd" decimals="-3">2504000</us-gaap:ShortTermNonBankLoansAndNotesPayable>
  <us-gaap:ShortTermNonBankLoansAndNotesPayable contextRef="cx_31_December_2013_DebtInstrumentAxis-CurrentBalanceMember" unitRef="usd" decimals="-3">0</us-gaap:ShortTermNonBankLoansAndNotesPayable>
  <us-gaap:DueToRelatedPartiesCurrent contextRef="cx_30_June_2014_DebtInstrumentAxis-CounselloanMember" unitRef="usd" decimals="-3">2655000</us-gaap:DueToRelatedPartiesCurrent>
  <us-gaap:DueToRelatedPartiesCurrent contextRef="cx_31_December_2013_DebtInstrumentAxis-CounselloanMember" unitRef="usd" decimals="-3">2550000</us-gaap:DueToRelatedPartiesCurrent>
  <us-gaap:LineOfCreditFacilityDescription contextRef="cx_01_January_2014_TO_30_June_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>
  <hgbl:UnusedLineFeeDescription contextRef="cx_01_January_2014_TO_30_June_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>
  <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="cx_30_June_2014" unitRef="usd" decimals="-3">15000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
  <hgbl:LineOfCreditFacilityCollateralAssets contextRef="cx_01_January_2014_TO_30_June_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_30_June_2014" unitRef="pure" decimals="4">0.0050</us-gaap:LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage>
  <hgbl:LineOfCreditOneTimeFacilityFeePayable contextRef="cx_27_September_2012" unitRef="usd" decimals="-3">75000</hgbl:LineOfCreditOneTimeFacilityFeePayable>
  <us-gaap:DebtInstrumentFeeAmount contextRef="cx_30_June_2014_DebtInstrumentAxis-AnnualFacilityFeeMember" unitRef="usd" decimals="-3">50000</us-gaap:DebtInstrumentFeeAmount>
  <us-gaap:DebtInstrumentFeeAmount contextRef="cx_30_June_2014_DebtInstrumentAxis-AnnualAgencyFeeMember" unitRef="usd" decimals="-3">25000</us-gaap:DebtInstrumentFeeAmount>
  <us-gaap:ShortTermNonBankLoansAndNotesPayable contextRef="cx_30_June_2014_DebtInstrumentAxis-OtherThirdPartyDebtMember_StatementScenarioAxis-PrincipalMember" unitRef="usd" decimals="-3">2500000</us-gaap:ShortTermNonBankLoansAndNotesPayable>
  <us-gaap:ShortTermDebtWeightedAverageInterestRate contextRef="cx_30_June_2014_DebtInstrumentAxis-OtherThirdPartyDebtMember" unitRef="pure" decimals="2">0.06</us-gaap:ShortTermDebtWeightedAverageInterestRate>
  <us-gaap:ShortTermNonBankLoansAndNotesPayable contextRef="cx_30_June_2014_StatementScenarioAxis-CurrentBalanceMember_DebtInstrumentAxis-OtherThirdPartyDebtMember" unitRef="usd" decimals="-3">2504000</us-gaap:ShortTermNonBankLoansAndNotesPayable>
  <hgbl:AccruedInterestPayableRelatedParty contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">168000</hgbl:AccruedInterestPayableRelatedParty>
  <us-gaap:RelatedPartyTransactionRate contextRef="cx_01_January_2013_TO_31_December_2013_DebtInstrumentAxis-CounselloanMember" unitRef="pure" decimals="2">0.10</us-gaap:RelatedPartyTransactionRate>
  <us-gaap:RelatedPartyTransactionRate contextRef="cx_01_January_2014_TO_30_June_2014_DebtInstrumentAxis-CounselloanMember" unitRef="pure" decimals="4">0.0525</us-gaap:RelatedPartyTransactionRate>
  <hgbl:ShortTermDebtMaturityDate contextRef="cx_01_January_2014_TO_30_June_2014_DebtInstrumentAxis-OtherThirdPartyDebtMember">2015-01-15</hgbl:ShortTermDebtMaturityDate>
  <us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement contextRef="cx_01_January_2013_TO_31_December_2013">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 the funds were advanced, and was due on demand.</us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement>
  <us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement contextRef="cx_01_January_2014_TO_30_June_2014">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.</us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement>
  <hgbl:PatentParticipationFeeTextBlock contextRef="cx_01_January_2014_TO_30_June_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 9 &amp;#8211; Patent Participation Fee&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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_2013_TO_31_March_2013" unitRef="usd" decimals="-3">200000</us-gaap:LicensesRevenue>
  <hgbl:AssetAcquisitionContingentConsideration contextRef="cx_01_January_2014_TO_30_June_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_30_June_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 10 &amp;#8211; Income Taxes&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In the first quarter of 2014, as a result of incurring losses in 2012, 2013 and 2014, the Company recorded a valuation allowance against all of its net deferred tax assets. At June 30, 2014, the Company has aggregate tax net operating loss carry forwards of approximately $74,775
      ($59,913
      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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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;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" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
                &lt;b&gt;
                  &lt;u&gt;Six months ended&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
                &lt;b&gt;
                  &lt;u&gt;Six months ended&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
                &lt;b&gt;
                  &lt;u&gt;June 30, 2014&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
                &lt;b&gt;
                  &lt;u&gt;June 30, 2013&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td align="left" valign="bottom"&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="center" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&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;
                (580
              &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;
                (775
              &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 align="left" valign="bottom"&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="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;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" valign="bottom"&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" 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&gt;
              &lt;td align="left" valign="bottom"&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" 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" valign="bottom"&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;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;
                1
              &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;
                (105
              &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 align="left" valign="bottom"&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="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;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" valign="bottom"&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" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                13
              &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;
                27
              &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" valign="bottom"&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="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;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" valign="bottom"&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&gt;
              &lt;td align="left" valign="bottom"&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" 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" valign="bottom"&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;&amp;#160;&amp;#160;Change in valuation allowance attributable to continuing operations&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;
                25,178
              &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&gt;
              &lt;td align="left" valign="bottom"&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" 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" valign="bottom"&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;
                55
              &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&gt;
              &lt;td align="left" valign="bottom"&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="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;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" valign="bottom"&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" 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;
                &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&gt;
              &lt;td align="left" valign="bottom"&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="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;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" valign="bottom"&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;
                (853
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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="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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;The components of the deferred tax asset and liability as of June 30, 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="80%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
                  &lt;b&gt;June 30,&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
                  &lt;b&gt;December 31,&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
                  &lt;b&gt;
                    &lt;u&gt;2014&lt;/u&gt;
                  &lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
                  &lt;b&gt;
                    &lt;u&gt;2013&lt;/u&gt;
                  &lt;/b&gt;
                &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 valign="bottom"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="17%"&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="17%"&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" valign="bottom"&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" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#E6EFFF" valign="bottom" width="17%"&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="17%"&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" valign="bottom"&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;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="17%"&gt;
                  25,424
                &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="17%"&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" valign="bottom"&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="17%"&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="17%"&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" valign="bottom"&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="17%"&gt;
                  (33
                &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="17%"&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" valign="bottom"&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="17%"&gt;
                  776
                &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="17%"&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" valign="bottom"&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="17%"&gt;
                  (15
                &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="17%"&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" valign="bottom"&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="17%"&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="17%"&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" valign="bottom"&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="17%"&gt;
                  193
                &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="17%"&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" valign="bottom"&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; &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="17%"&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="17%"&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" valign="bottom"&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; &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="17%"&gt;
                  (1,326
                &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="17%"&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" valign="bottom"&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; &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="17%"&gt;
                  (479
                &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="17%"&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" valign="bottom"&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="17%"&gt;
                  25,178
                &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="17%"&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" valign="bottom"&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="17%"&gt;
                  (25,178
                &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="17%"&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" valign="bottom"&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="17%"&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="17%"&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_30_June_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" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
            &lt;b&gt;
              &lt;u&gt;Six months ended&lt;/u&gt;
            &lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
            &lt;b&gt;
              &lt;u&gt;Six months ended&lt;/u&gt;
            &lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
            &lt;b&gt;
              &lt;u&gt;June 30, 2014&lt;/u&gt;
            &lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
            &lt;b&gt;
              &lt;u&gt;June 30, 2013&lt;/u&gt;
            &lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td align="left" valign="bottom"&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="center" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&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;
            (580
          &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;
            (775
          &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 align="left" valign="bottom"&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="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;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" valign="bottom"&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" 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&gt;
          &lt;td align="left" valign="bottom"&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" 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" valign="bottom"&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;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;
            1
          &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;
            (105
          &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 align="left" valign="bottom"&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="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;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" valign="bottom"&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" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            13
          &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;
            27
          &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" valign="bottom"&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="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;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" valign="bottom"&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&gt;
          &lt;td align="left" valign="bottom"&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" 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" valign="bottom"&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;&amp;#160;&amp;#160;Change in valuation allowance attributable to continuing operations&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;
            25,178
          &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&gt;
          &lt;td align="left" valign="bottom"&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" 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" valign="bottom"&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;
            55
          &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&gt;
          &lt;td align="left" valign="bottom"&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="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;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" valign="bottom"&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" 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;
            &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&gt;
          &lt;td align="left" valign="bottom"&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="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;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" valign="bottom"&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;
            (853
          &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_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-580000</us-gaap:CurrentFederalTaxExpenseBenefit>
  <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="cx_01_January_2013_TO_30_June_2013" unitRef="usd" decimals="-3">-775000</us-gaap:CurrentFederalTaxExpenseBenefit>
  <us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">1000</us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations contextRef="cx_01_January_2013_TO_30_June_2013" unitRef="usd" decimals="-3">-105000</us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:IncomeTaxReconciliationNondeductibleExpense contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">13000</us-gaap:IncomeTaxReconciliationNondeductibleExpense>
  <us-gaap:IncomeTaxReconciliationNondeductibleExpense contextRef="cx_01_January_2013_TO_30_June_2013" unitRef="usd" decimals="-3">27000</us-gaap:IncomeTaxReconciliationNondeductibleExpense>
  <us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">25178000</us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
  <us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="cx_01_January_2013_TO_30_June_2013" unitRef="usd" decimals="-3">0</us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
  <us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">55000</us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
  <us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="cx_01_January_2013_TO_30_June_2013" unitRef="usd" decimals="-3">0</us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
  <us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">0</us-gaap:IncomeTaxReconciliationOtherAdjustments>
  <us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="cx_01_January_2013_TO_30_June_2013" unitRef="usd" decimals="-3">0</us-gaap:IncomeTaxReconciliationOtherAdjustments>
  <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="cx_01_January_2014_TO_30_June_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" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
            &lt;b&gt;June 30,&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
            &lt;b&gt;December 31,&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
            &lt;b&gt;
              &lt;u&gt;2014&lt;/u&gt;
            &lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="17%"&gt;
            &lt;b&gt;
              &lt;u&gt;2013&lt;/u&gt;
            &lt;/b&gt;
          &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 valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="17%"&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="17%"&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" valign="bottom"&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" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#E6EFFF" valign="bottom" width="17%"&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="17%"&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" valign="bottom"&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;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="17%"&gt;
            25,424
          &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="17%"&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" valign="bottom"&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="17%"&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="17%"&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" valign="bottom"&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="17%"&gt;
            (33
          &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="17%"&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" valign="bottom"&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="17%"&gt;
            776
          &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="17%"&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" valign="bottom"&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="17%"&gt;
            (15
          &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="17%"&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" valign="bottom"&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="17%"&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="17%"&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" valign="bottom"&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="17%"&gt;
            193
          &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="17%"&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" valign="bottom"&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; &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="17%"&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="17%"&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" valign="bottom"&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; &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="17%"&gt;
            (1,326
          &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="17%"&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" valign="bottom"&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; &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="17%"&gt;
            (479
          &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="17%"&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" valign="bottom"&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="17%"&gt;
            25,178
          &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="17%"&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" valign="bottom"&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="17%"&gt;
            (25,178
          &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="17%"&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" valign="bottom"&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="17%"&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="17%"&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>
  <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="cx_30_June_2014" unitRef="usd" decimals="-3">25424000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
  <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">29816000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
  <us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness contextRef="cx_30_June_2014" unitRef="usd" decimals="-3">186000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness>
  <us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">186000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness>
  <us-gaap:DeferredTaxAssetsGoodwillAndIntangibleAssets contextRef="cx_30_June_2014" unitRef="usd" decimals="-3">33000</us-gaap:DeferredTaxAssetsGoodwillAndIntangibleAssets>
  <us-gaap:DeferredTaxAssetsGoodwillAndIntangibleAssets contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">24000</us-gaap:DeferredTaxAssetsGoodwillAndIntangibleAssets>
  <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost contextRef="cx_30_June_2014" unitRef="usd" decimals="-3">776000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost>
  <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">679000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost>
  <hgbl:DeferredTaxAssetsStartUpCosts contextRef="cx_30_June_2014" unitRef="usd" decimals="-3">-15000</hgbl:DeferredTaxAssetsStartUpCosts>
  <hgbl:DeferredTaxAssetsStartUpCosts contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">-14000</hgbl:DeferredTaxAssetsStartUpCosts>
  <us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment contextRef="cx_30_June_2014" unitRef="usd" decimals="-3">0</us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment>
  <us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">3000</us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment>
  <us-gaap:DeferredTaxAssetsOther contextRef="cx_30_June_2014" unitRef="usd" decimals="-3">193000</us-gaap:DeferredTaxAssetsOther>
  <us-gaap:DeferredTaxAssetsOther contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">210000</us-gaap:DeferredTaxAssetsOther>
  <us-gaap:DeferredTaxAssetsInventory contextRef="cx_30_June_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_30_June_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1326000</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_30_June_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember" unitRef="usd" decimals="-3">479000</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_30_June_2014" unitRef="usd" decimals="-3">25178000</us-gaap:DeferredTaxAssetsGross>
  <us-gaap:DeferredTaxAssetsGross contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">29407000</us-gaap:DeferredTaxAssetsGross>
  <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="cx_30_June_2014" unitRef="usd" decimals="-3">25178000</us-gaap:DeferredTaxAssetsValuationAllowance>
  <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">4740000</us-gaap:DeferredTaxAssetsValuationAllowance>
  <us-gaap:DeferredTaxAssetsNet contextRef="cx_30_June_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_30_June_2014" unitRef="usd" decimals="-3">74775000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_30_June_2014_IncomeTaxAuthorityAxis-UnrestrictedMember" unitRef="usd" decimals="-3">59913000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_30_June_2014_IncomeTaxAuthorityAxis-RestrictedMember" unitRef="usd" decimals="-3">14862000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:TaxCreditCarryforwardAmount contextRef="cx_30_June_2014" unitRef="usd" decimals="-3">547000</us-gaap:TaxCreditCarryforwardAmount>
  <hgbl:OperatingLossCarryforwardsExpiration contextRef="cx_01_January_2014_TO_30_June_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_30_June_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. 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.</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. 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.</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. 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.</us-gaap:OperatingLossCarryforwardsLimitationsOnUse>
  <us-gaap:OperatingLossCarryforwardsLimitationsOnUse contextRef="cx_01_January_2008_TO_31_December_2008_OperatingLossCarryforwardsExpirationPeriodTypeAxis-OperatingLossCarryforwardsPerAnnumUntil2008Member">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. 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.</us-gaap:OperatingLossCarryforwardsLimitationsOnUse>
  <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="cx_01_January_2014_TO_30_June_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 11 &amp;#8211; Related Party Transactions&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Debt with Counsel&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Until the second quarter of 2014, as discussed in Note 8, Counsel was the Company&amp;#8217;s majority shareholder.&amp;#160; Following Counsel&amp;#8217;s distribution of its investment in HGI to Counsel shareholders, Counsel remains a related party. Therefore, at June 30, 2014 the Company reported $2,655
      of related party debt owing to Counsel, as compared to a balance owing of $2,550
      at December 31, 2013.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Counsel Services Provided to the Company&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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 intends to internalize 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.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160; 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" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap" valign="bottom"&gt;
                  &lt;b&gt;Six months ended&lt;/b&gt;
                &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" valign="bottom"&gt;
                  &lt;b&gt;Item&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" style="border-bottom-style: none; border-bottom-width: medium;" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap" valign="bottom"&gt;
                  &lt;b&gt;June 30,&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" style="border-right-style: none; border-right-width: medium;" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="22%"&gt;
                  &lt;u&gt;
                    &lt;b&gt;2014&lt;/b&gt;
                  &lt;/u&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="22%"&gt;
                  &lt;u&gt;
                    &lt;b&gt;2013&lt;/b&gt;
                  &lt;/u&gt;
                &lt;/td&gt;
                &lt;td align="left" style="border-left-style: none; border-left-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Management fees&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="22%"&gt;
                  180
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="22%"&gt;
                  180
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" valign="bottom"&gt;Other charges&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="22%"&gt;
                  38
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="22%"&gt;
                  36
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Total&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="22%"&gt;
                  218
                &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="22%"&gt;
                  216
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
        &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Transactions with Other Related Parties&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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 senior officers of HGP. It also leases office space in Edwardsville, IL, as part of the operations of NLEX, that is owned by senior officers of NLEX. 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, these lease agreements were terminated, without penalty, effective June 30, 2013.&lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;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" style="border-right-style: none; border-right-width: medium;" valign="bottom"&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="center" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom"&gt;
                  &lt;b&gt;Six months ended&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" style="border-left-style: none; border-left-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" style="border-right-style: none; border-right-width: medium;" valign="bottom"&gt;
                  &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
                    &lt;b&gt;Leased premises location&lt;/b&gt;
                  &lt;/p&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom"&gt;
                  &lt;b&gt;June 30,&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" style="border-left-style: none; border-left-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" style="border-right-style: none; border-right-width: medium;" valign="bottom"&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="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="22%"&gt;
                  &lt;u&gt;
                    &lt;b&gt;2014&lt;/b&gt;
                  &lt;/u&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="22%"&gt;
                  &lt;u&gt;
                    &lt;b&gt;2013&lt;/b&gt;
                  &lt;/u&gt;
                &lt;/td&gt;
                &lt;td align="left" style="border-left-style: none; border-left-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
                  &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Foster City, CA&lt;/p&gt;
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="22%"&gt;
                  114
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="22%"&gt;
                  114
                &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" valign="bottom"&gt;
                  &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Edwardsville, IL&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="22%"&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="22%"&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" valign="bottom"&gt;
                  &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;White Plains, NY&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="22%"&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="22%"&gt;
                  66
                &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" valign="bottom"&gt;
                  &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Los Angeles, CA&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="22%"&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="22%"&gt;
                  12
                &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" valign="bottom"&gt;
                  &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total&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="22%"&gt;
                  122
                &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="22%"&gt;
                  192
                &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;</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
  <hgbl:ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock contextRef="cx_01_January_2014_TO_30_June_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" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" nowrap="nowrap" valign="bottom"&gt;
            &lt;b&gt;Six months ended&lt;/b&gt;
          &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" valign="bottom"&gt;
            &lt;b&gt;Item&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-bottom-style: none; border-bottom-width: medium;" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" nowrap="nowrap" valign="bottom"&gt;
            &lt;b&gt;June 30,&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" style="border-right-style: none; border-right-width: medium;" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="22%"&gt;
            &lt;u&gt;
              &lt;b&gt;2014&lt;/b&gt;
            &lt;/u&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="22%"&gt;
            &lt;u&gt;
              &lt;b&gt;2013&lt;/b&gt;
            &lt;/u&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-left-style: none; border-left-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Management fees&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="22%"&gt;
            180
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="22%"&gt;
            180
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" valign="bottom"&gt;Other charges&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="22%"&gt;
            38
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="22%"&gt;
            36
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Total&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="22%"&gt;
            218
          &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="22%"&gt;
            216
          &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_30_June_2014_NatureOfExpenseAxis-ManagementFeesMember" unitRef="usd" decimals="-3">180000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2013_TO_30_June_2013_NatureOfExpenseAxis-ManagementFeesMember" unitRef="usd" decimals="-3">180000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_30_June_2014_NatureOfExpenseAxis-OtherExpenseMember" unitRef="usd" decimals="-3">38000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2013_TO_30_June_2013_NatureOfExpenseAxis-OtherExpenseMember" unitRef="usd" decimals="-3">36000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">218000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2013_TO_30_June_2013" unitRef="usd" decimals="-3">216000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <hgbl:ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock contextRef="cx_01_January_2014_TO_30_June_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" style="border-right-style: none; border-right-width: medium;" valign="bottom"&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="center" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom"&gt;
            &lt;b&gt;Six months ended&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" style="border-left-style: none; border-left-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" style="border-right-style: none; border-right-width: medium;" valign="bottom"&gt;
            &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
              &lt;b&gt;Leased premises location&lt;/b&gt;
            &lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom"&gt;
            &lt;b&gt;June 30,&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-left-style: none; border-left-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" style="border-right-style: none; border-right-width: medium;" valign="bottom"&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="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="22%"&gt;
            &lt;u&gt;
              &lt;b&gt;2014&lt;/b&gt;
            &lt;/u&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="22%"&gt;
            &lt;u&gt;
              &lt;b&gt;2013&lt;/b&gt;
            &lt;/u&gt;
          &lt;/td&gt;
          &lt;td align="left" style="border-left-style: none; border-left-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
            &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Foster City, CA&lt;/p&gt;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="22%"&gt;
            114
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="22%"&gt;
            114
          &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" valign="bottom"&gt;
            &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Edwardsville, IL&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="22%"&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="22%"&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" valign="bottom"&gt;
            &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;White Plains, NY&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="22%"&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="22%"&gt;
            66
          &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" valign="bottom"&gt;
            &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Los Angeles, CA&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="22%"&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="22%"&gt;
            12
          &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" valign="bottom"&gt;
            &lt;p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Total&lt;/p&gt;
          &lt;/td&gt;
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            122
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          &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="22%"&gt;
            192
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
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  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2014_TO_30_June_2014_RelatedPartyTransactionsByRelatedPartyAxis-FosterCityCMember" unitRef="usd" decimals="-3">114000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2013_TO_30_June_2013_RelatedPartyTransactionsByRelatedPartyAxis-FosterCityCMember" unitRef="usd" decimals="-3">114000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2014_TO_30_June_2014_RelatedPartyTransactionsByRelatedPartyAxis-EdwardsvilleILMember" unitRef="usd" decimals="-3">8000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2013_TO_30_June_2013_RelatedPartyTransactionsByRelatedPartyAxis-EdwardsvilleILMember" unitRef="usd" decimals="-3">0</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2014_TO_30_June_2014_RelatedPartyTransactionsByRelatedPartyAxis-WhitePlainsNYMember" unitRef="usd" decimals="-3">0</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2013_TO_30_June_2013_RelatedPartyTransactionsByRelatedPartyAxis-WhitePlainsNYMember" unitRef="usd" decimals="-3">66000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2014_TO_30_June_2014_RelatedPartyTransactionsByRelatedPartyAxis-LosAngelesCMember" unitRef="usd" decimals="-3">0</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2013_TO_30_June_2013_RelatedPartyTransactionsByRelatedPartyAxis-LosAngelesCMember" unitRef="usd" decimals="-3">12000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">122000</hgbl:LeaseExpensePaidToRelatedParty>
  <hgbl:LeaseExpensePaidToRelatedParty contextRef="cx_01_January_2013_TO_30_June_2013" unitRef="usd" decimals="-3">192000</hgbl:LeaseExpensePaidToRelatedParty>
  <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="cx_01_January_2013_TO_31_December_2013">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>
  <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="cx_01_January_2014_TO_30_June_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.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
  <us-gaap:SubsequentEventsTextBlock contextRef="cx_01_January_2014_TO_30_June_2014">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 12 &amp;#8211; Subsequent Events&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;The Company has evaluated events subsequent to June 30, 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="CustomerBrokerNetworkMember" id="hgbl_CustomerBrokerNetworkMember" type="nonnum:domainItemType" 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="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="ThirdPartyDebtMember" id="hgbl_ThirdPartyDebtMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="RelatedPartyMember" id="hgbl_RelatedPartyMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OtherThirdPartyDebtMember" id="hgbl_OtherThirdPartyDebtMember" 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="ShortTermDebtMaturityDate" id="hgbl_ShortTermDebtMaturityDate" type="xbrli:dateItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OtherShortTermBorrowingsInterestRate" id="hgbl_OtherShortTermBorrowingsInterestRate" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <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="duration"/>
  <xsd:element name="NewAgreementWithRelatedParty" id="hgbl_NewAgreementWithRelatedParty" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <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="ConsiderationAbstract" id="hgbl_ConsiderationAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="true" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract" id="hgbl_RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="true" nillable="true" xbrli:periodType="duration"/>
  <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="DeferredTaxAssetsStartUpCosts" id="hgbl_DeferredTaxAssetsStartUpCosts" 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="OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear" id="hgbl_OperatingLeasesFutureMinimumPaymentsDueInCurrentFiscalYear" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear" id="hgbl_OperatingLeasesFutureMinimumPaymentsDueInNextFiscalYear" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears" id="hgbl_OperatingLeasesFutureMinimumPaymentsDueInTwoFiscalYears" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears" id="hgbl_OperatingLeasesFutureMinimumPaymentsDueInThreeFiscalYears" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <xsd:element name="OperatingLeasesFutureMinimumPaymentsDueInFourFiscalYears" id="hgbl_OperatingLeasesFutureMinimumPaymentsDueInFourFiscalYears" 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-20140630_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:10:52:11 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-20140630.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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="CashAndCashEquivalentsAtCarryingValue" xlink:title="CashAndCashEquivalentsAtCarryingValue"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="AccountsPayableAndAccruedLiabilitiesCurrent" xlink:title="AccountsPayableAndAccruedLiabilitiesCurrent"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="LiabilitiesCurrent" xlink:title="LiabilitiesCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesCurrent" xlink:to="AccountsPayableAndAccruedLiabilitiesCurrent" use="optional" order="23" weight="1"/>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>9
<FILENAME>hgbl-20140630_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
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    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RelatedPartyDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_CounselManagementServicesMember" xlink:label="CounselManagementServicesMember" xlink:title="CounselManagementServicesMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="CounselManagementServicesMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_WhitePlainsNYMember" xlink:label="WhitePlainsNYMember" xlink:title="WhitePlainsNYMember"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_LosAngelesCMember" xlink:label="LosAngelesCMember" xlink:title="LosAngelesCMember"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_FosterCityCMember" xlink:label="FosterCityCMember" xlink:title="FosterCityCMember"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_EdwardsvilleILMember" xlink:label="EdwardsvilleILMember" xlink:title="EdwardsvilleILMember"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_HeritageGlobalPartnersIncMember" xlink:label="HeritageGlobalPartnersIncMember" xlink:title="HeritageGlobalPartnersIncMember"/>
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  </link:definitionLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>10
<FILENAME>hgbl-20140630_lab.xml
<DESCRIPTION>XBRL LABEL 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:10:52:11 GMT-0700 -->
<!-- Copyright (c) Compliance Xpressware, LLP. All Rights Reserved. -->
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" >
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="EntityCentralIndexKey" xlink:title="EntityCentralIndexKey"/>
    <link:label xlink:type="resource" xlink:label="label_dei_EntityCentralIndexKey" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityCentralIndexKey" xml:lang="en-US" id="label_dei_EntityCentralIndexKey_en-US">Entity Central Index Key</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityCentralIndexKey" xlink:to="label_dei_EntityCentralIndexKey" use="optional" order="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="CurrentFiscalYearEndDate" xlink:title="CurrentFiscalYearEndDate"/>
    <link:label xlink:type="resource" xlink:label="label_dei_CurrentFiscalYearEndDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_CurrentFiscalYearEndDate" xml:lang="en-US" id="label_dei_CurrentFiscalYearEndDate_en-US">Current Fiscal Year End Date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CurrentFiscalYearEndDate" xlink:to="label_dei_CurrentFiscalYearEndDate" use="optional" order="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.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/2014/dei-2014-01-31.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/2014/dei-2014-01-31.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/2014/dei-2014-01-31.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/2014/dei-2014-01-31.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/2014/dei-2014-01-31.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/2014/dei-2014-01-31.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/2014/dei-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Goodwill" xlink:label="Goodwill" xlink:title="Goodwill"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_Goodwill" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_Goodwill" xml:lang="en-US" id="verboseLabel_us-gaap_Goodwill_en-US">Goodwill</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Goodwill" xlink:to="label_us-gaap_Goodwill" use="optional" order="18" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:label="DeferredTaxAssetsNetNoncurrent" xlink:title="DeferredTaxAssetsNetNoncurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DeferredTaxAssetsNetNoncurrent" xml:lang="en-US" id="verboseLabel_us-gaap_DeferredTaxAssetsNetNoncurrent_en-US">Deferred income tax assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsNetNoncurrent" xlink:to="label_us-gaap_DeferredTaxAssetsNetNoncurrent" use="optional" order="19" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/terseLabel" xlink:title="label_us-gaap_ShortTermBorrowings" xml:lang="en-US" id="terseLabel_us-gaap_ShortTermBorrowings_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="ShortTermBorrowings" xlink:to="label_us-gaap_ShortTermBorrowings" use="optional" order="25" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="LiabilitiesCurrent" xlink:title="LiabilitiesCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_LiabilitiesCurrent" xml:lang="en-US" id="totalLabel_us-gaap_LiabilitiesCurrent_en-US">Total current liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesCurrent" xlink:to="label_us-gaap_LiabilitiesCurrent" use="optional" order="27" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesNoncurrentAbstract" xlink:label="LiabilitiesNoncurrentAbstract" xlink:title="LiabilitiesNoncurrentAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesNoncurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesNoncurrentAbstract" xml:lang="en-US" id="label_us-gaap_LiabilitiesNoncurrentAbstract_en-US">Non-current liabilities:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesNoncurrentAbstract" xlink:to="label_us-gaap_LiabilitiesNoncurrentAbstract" use="optional" order="28" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" xlink:label="BusinessCombinationContingentConsiderationLiabilityNoncurrent" xlink:title="BusinessCombinationContingentConsiderationLiabilityNoncurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" xml:lang="en-US" id="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent_en-US">Contingent consideration</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationContingentConsiderationLiabilityNoncurrent" xlink:to="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" use="optional" order="29" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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 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="30" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="31" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="32" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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 June 30, 2014 and 579 Class N shares at December 31, 2013, liquidation preference of $575 at June 30, 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="33" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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 June 30, 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="34" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="35" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="36" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="37" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="38" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="39" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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/2014/elts/us-gaap-2014-01-31.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</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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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</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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SalesRevenueGoodsNet" xlink:label="SalesRevenueGoodsNet" xlink:title="SalesRevenueGoodsNet"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SalesRevenueGoodsNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SalesRevenueGoodsNet" xml:lang="en-US" id="label_us-gaap_SalesRevenueGoodsNet_en-US">Asset sales</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SalesRevenueGoodsNet" xlink:to="label_us-gaap_SalesRevenueGoodsNet" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="CostOfGoodsAndServicesSold" xlink:title="CostOfGoodsAndServicesSold"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CostOfGoodsAndServicesSold" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_CostOfGoodsAndServicesSold" xml:lang="en-US" id="verboseLabel_us-gaap_CostOfGoodsAndServicesSold_en-US">Asset liquidation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CostOfGoodsAndServicesSold" xlink:to="label_us-gaap_CostOfGoodsAndServicesSold" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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-20140630.xsd#hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:label="EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:title="EarningsOfEquityAccountedAssetLiquidationInvestments"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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 expense:</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=""/>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherNonoperatingIncomeExpense" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OtherNonoperatingIncomeExpense" xml:lang="en-US" id="verboseLabel_us-gaap_OtherNonoperatingIncomeExpense_en-US">Other income</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherNonoperatingIncomeExpense" xlink:to="label_us-gaap_OtherNonoperatingIncomeExpense" use="optional" order="20" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpenseDebt" xlink:label="InterestExpenseDebt" xlink:title="InterestExpenseDebt"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterestExpenseDebt" xlink:to="label_us-gaap_InterestExpenseDebt" use="optional" order="21" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterestExpenseRelatedParty" xlink:to="label_us-gaap_InterestExpenseRelatedParty" use="optional" order="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="NonoperatingIncomeExpense" xlink:title="NonoperatingIncomeExpense"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NonoperatingIncomeExpense" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NonoperatingIncomeExpense" xml:lang="en-US" id="totalLabel_us-gaap_NonoperatingIncomeExpense_en-US">Total other expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NonoperatingIncomeExpense" xlink:to="label_us-gaap_NonoperatingIncomeExpense" use="optional" order="23" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:title="IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xml:lang="en-US" id="totalLabel_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_en-US">Loss before the undernoted</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" use="optional" order="24" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="IncomeTaxExpenseBenefit" xlink:title="IncomeTaxExpenseBenefit"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncomeTaxExpenseBenefit" xml:lang="en-US" id="verboseLabel_us-gaap_IncomeTaxExpenseBenefit_en-US">Income tax expense (recovery)</link:label>
    <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=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:label="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:title="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments"/>
    <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>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:to="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" use="optional" order="26" xlink:title=""/>
    <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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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 income (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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:title="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xml:lang="en-US" id="verboseLabel_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_en-US">Currency translation adjustment (net of tax of $0)</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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=""/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_TaxOnOtherEquityAccountedInvestments" xlink:label="TaxOnOtherEquityAccountedInvestments" xlink:title="TaxOnOtherEquityAccountedInvestments"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityComponentDomain" xlink:to="label_us-gaap_EquityComponentDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockMember" xlink:label="PreferredStockMember" xlink:title="PreferredStockMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PreferredStockMember" xml:lang="en-US" id="label_us-gaap_PreferredStockMember_en-US">Preferred Stock [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockMember" xlink:to="label_us-gaap_PreferredStockMember" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="AdditionalPaidInCapitalMember" xlink:title="AdditionalPaidInCapitalMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdditionalPaidInCapitalMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AdditionalPaidInCapitalMember" xml:lang="en-US" id="label_us-gaap_AdditionalPaidInCapitalMember_en-US">Additional Paid-In Capital [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdditionalPaidInCapitalMember" xlink:to="label_us-gaap_AdditionalPaidInCapitalMember" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="RetainedEarningsMember" xlink:title="RetainedEarningsMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RetainedEarningsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RetainedEarningsMember" xml:lang="en-US" id="label_us-gaap_RetainedEarningsMember_en-US">Accumulated deficit [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RetainedEarningsMember" xlink:to="label_us-gaap_RetainedEarningsMember" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.xsd#hgbl_CancellationOfShares" xlink:label="CancellationOfShares" xlink:title="CancellationOfShares"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CancellationOfShares" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_CancellationOfShares" xml:lang="en-US" id="terseLabel_hgbl_CancellationOfShares_en-US">Cancellation of shares</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CancellationOfShares" xlink:to="label_hgbl_CancellationOfShares" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CancellationOfShares" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CancellationOfShares" xml:lang="en-US" id="documentation_hgbl_CancellationOfShares_en-US">This represents shares that were received in return for an intellectual property licensing agreement.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_CancellationOfSharesShares" xlink:label="CancellationOfSharesShares" xlink:title="CancellationOfSharesShares"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CancellationOfSharesShares" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_CancellationOfSharesShares" xml:lang="en-US" id="terseLabel_hgbl_CancellationOfSharesShares_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="CancellationOfSharesShares" xlink:to="label_hgbl_CancellationOfSharesShares" use="optional" order="5.1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CancellationOfSharesShares" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CancellationOfSharesShares" xml:lang="en-US" id="documentation_hgbl_CancellationOfSharesShares_en-US">Cancellation of shares (Shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_SharesIssued" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_SharesIssued" xml:lang="en-US" id="label_hgbl_SharesIssued_en-US">Shares Issued (Shares) (SharesIssued)</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:label="StockIssuedDuringPeriodValueStockOptionsExercised" xlink:title="StockIssuedDuringPeriodValueStockOptionsExercised"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xml:lang="en-US" id="verboseLabel_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_en-US">Exercise of options</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="label_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="StockIssuedDuringPeriodSharesOther" xlink:title="StockIssuedDuringPeriodSharesOther"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodSharesOther" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_StockIssuedDuringPeriodSharesOther" xml:lang="en-US" id="verboseLabel_us-gaap_StockIssuedDuringPeriodSharesOther_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="StockIssuedDuringPeriodSharesOther" xlink:to="label_us-gaap_StockIssuedDuringPeriodSharesOther" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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 income (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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:title="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_en-US">Adjustments to reconcile net loss to net cash provided by (used in) operating activities:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="label_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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 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/2014/elts/us-gaap-2014-01-31.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 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-20140630.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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:title="IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xml:lang="en-US" id="negatedLabel_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_en-US">Increase in other 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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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">Increase (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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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 (used in) 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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xlink:label="ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xlink:title="ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xml:lang="en-US" id="label_us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital_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="ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xlink:to="label_us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" use="optional" order="28" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="NetCashProvidedByUsedInInvestingActivities" xlink:title="NetCashProvidedByUsedInInvestingActivities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" xml:lang="en-US" id="totalLabel_us-gaap_NetCashProvidedByUsedInInvestingActivities_en-US">Net cash provided by (used in) investing activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" use="optional" order="30" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="ProceedsFromShortTermDebt" xlink:title="ProceedsFromShortTermDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromShortTermDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProceedsFromShortTermDebt" xml:lang="en-US" id="label_us-gaap_ProceedsFromShortTermDebt_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="ProceedsFromShortTermDebt" xlink:to="label_us-gaap_ProceedsFromShortTermDebt" use="optional" order="32" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfShortTermDebt" xlink:label="RepaymentsOfShortTermDebt" xlink:title="RepaymentsOfShortTermDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RepaymentsOfShortTermDebt" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_RepaymentsOfShortTermDebt" xml:lang="en-US" id="negatedLabel_us-gaap_RepaymentsOfShortTermDebt_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="RepaymentsOfShortTermDebt" xlink:to="label_us-gaap_RepaymentsOfShortTermDebt" use="optional" order="33" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="ProceedsFromRelatedPartyDebt" xlink:title="ProceedsFromRelatedPartyDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromRelatedPartyDebt" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ProceedsFromRelatedPartyDebt" xml:lang="en-US" id="verboseLabel_us-gaap_ProceedsFromRelatedPartyDebt_en-US">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=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="RepaymentsOfRelatedPartyDebt" xlink:title="RepaymentsOfRelatedPartyDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RepaymentsOfRelatedPartyDebt" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_RepaymentsOfRelatedPartyDebt" xml:lang="en-US" id="negatedLabel_us-gaap_RepaymentsOfRelatedPartyDebt_en-US">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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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">Increase (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/2014/elts/us-gaap-2014-01-31.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-20140630.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-20140630.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationDisclosureTextBlock" xlink:label="BusinessCombinationDisclosureTextBlock" xlink:title="BusinessCombinationDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_BusinessCombinationDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_BusinessCombinationDisclosureTextBlock_en-US">Acquisition of National Loan Exchange, Inc. [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationDisclosureTextBlock" xlink:to="label_us-gaap_BusinessCombinationDisclosureTextBlock" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillDisclosureTextBlock" xlink:label="GoodwillDisclosureTextBlock" xlink:title="GoodwillDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GoodwillDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_GoodwillDisclosureTextBlock_en-US">Goodwill [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GoodwillDisclosureTextBlock" xlink:to="label_us-gaap_GoodwillDisclosureTextBlock" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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="10" 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/2014/elts/us-gaap-2014-01-31.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="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:title="NewAccountingPronouncementsPolicyPolicyTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="label_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="RevenueRecognitionPolicyTextBlock" xlink:title="RevenueRecognitionPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RevenueRecognitionPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RevenueRecognitionPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_RevenueRecognitionPolicyTextBlock_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="RevenueRecognitionPolicyTextBlock" xlink:to="label_us-gaap_RevenueRecognitionPolicyTextBlock" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:label="CashAndCashEquivalentsPolicyTextBlock" xlink:title="CashAndCashEquivalentsPolicyTextBlock"/>
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    <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=""/>
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    <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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityAndCostMethodInvestmentsPolicy" xlink:label="EquityAndCostMethodInvestmentsPolicy" xlink:title="EquityAndCostMethodInvestmentsPolicy"/>
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    <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=""/>
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    <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=""/>
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    <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=""/>
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    <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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:label="ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:title="ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_en-US">Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" xlink:to="label_us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:label="BusinessAcquisitionProFormaInformationTextBlock" xlink:title="BusinessAcquisitionProFormaInformationTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xml:lang="en-US" id="label_us-gaap_BusinessAcquisitionProFormaInformationTextBlock_en-US">Schedule of NLEX Revenue and Earnings Included in HGI's Condensed Consolidated Statement of Operations [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessAcquisitionProFormaInformationTextBlock" xlink:to="label_us-gaap_BusinessAcquisitionProFormaInformationTextBlock" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfGoodwillTextBlock" xlink:label="ScheduleOfGoodwillTextBlock" xlink:title="ScheduleOfGoodwillTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfGoodwillTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfGoodwillTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfGoodwillTextBlock_en-US">Schedule of Goodwill [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfGoodwillTextBlock" xlink:to="label_us-gaap_ScheduleOfGoodwillTextBlock" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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="5" 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/2014/elts/us-gaap-2014-01-31.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="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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="7" 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/2014/elts/us-gaap-2014-01-31.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="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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-20140630.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-20140630.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-20140630.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="hgbl-20140630.xsd#hgbl_EdwardsvilleILMember" xlink:label="EdwardsvilleILMember" xlink:title="EdwardsvilleILMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EdwardsvilleILMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_EdwardsvilleILMember" xml:lang="en-US" id="verboseLabel_hgbl_EdwardsvilleILMember_en-US">Edwardsville, IL [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EdwardsvilleILMember" xlink:to="label_hgbl_EdwardsvilleILMember" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EdwardsvilleILMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EdwardsvilleILMember" xml:lang="en-US" id="documentation_hgbl_EdwardsvilleILMember_en-US">Edwardsville, IL</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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="8" 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-20140630.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="9" 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-20140630.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="10" 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-20140630.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="11" 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/2014/elts/us-gaap-2014-01-31.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="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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="15" 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-20140630.xsd#hgbl_OtherThirdPartyMember" xlink:label="OtherThirdPartyMember" xlink:title="OtherThirdPartyMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OtherThirdPartyMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OtherThirdPartyMember" xml:lang="en-US" id="label_hgbl_OtherThirdPartyMember_en-US">Other Third Party [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherThirdPartyMember" xlink:to="label_hgbl_OtherThirdPartyMember" use="optional" order="16" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OtherThirdPartyMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OtherThirdPartyMember" xml:lang="en-US" id="documentation_hgbl_OtherThirdPartyMember_en-US">Other Third Party</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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="11" 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-20140630.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="12" 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/2014/elts/us-gaap-2014-01-31.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="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesGross" xlink:label="PaymentsToAcquireBusinessesGross" xlink:title="PaymentsToAcquireBusinessesGross"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireBusinessesGross" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_PaymentsToAcquireBusinessesGross" xml:lang="en-US" id="terseLabel_us-gaap_PaymentsToAcquireBusinessesGross_en-US">Cash Consideration for Business Acquisition</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsToAcquireBusinessesGross" xlink:to="label_us-gaap_PaymentsToAcquireBusinessesGross" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationContingentConsiderationArrangementsDescription" xlink:label="BusinessCombinationContingentConsiderationArrangementsDescription" xlink:title="BusinessCombinationContingentConsiderationArrangementsDescription"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationContingentConsiderationArrangementsDescription" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_BusinessCombinationContingentConsiderationArrangementsDescription" xml:lang="en-US" id="verboseLabel_us-gaap_BusinessCombinationContingentConsiderationArrangementsDescription_en-US">Business Combination, Contingent Consideration Arrangements, Description</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationContingentConsiderationArrangementsDescription" xlink:to="label_us-gaap_BusinessCombinationContingentConsiderationArrangementsDescription" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" xlink:label="BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" xlink:title="BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" xml:lang="en-US" id="verboseLabel_us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh_en-US">Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" xlink:to="label_us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueInputsDiscountRate" xlink:label="FairValueInputsDiscountRate" xlink:title="FairValueInputsDiscountRate"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FairValueInputsDiscountRate" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FairValueInputsDiscountRate" xml:lang="en-US" id="verboseLabel_us-gaap_FairValueInputsDiscountRate_en-US">Discount rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FairValueInputsDiscountRate" xlink:to="label_us-gaap_FairValueInputsDiscountRate" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" xml:lang="en-US" id="terseLabel_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent_en-US">Contingent Consideration</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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-20140630.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-20140630.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-20140630.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-20140630.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-20140630.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-20140630.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-20140630.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-20140630.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-20140630.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-20140630.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.xsd#hgbl_HgpMember" xlink:label="HgpMember" xlink:title="HgpMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_HgpMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_HgpMember" xml:lang="en-US" id="label_hgbl_HgpMember_en-US">HGP [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="HgpMember" xlink:to="label_hgbl_HgpMember" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_HgpMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_HgpMember" xml:lang="en-US" id="documentation_hgbl_HgpMember_en-US">HGP</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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-20140630.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="hgbl-20140630.xsd#hgbl_NlexMember" xlink:label="NlexMember" xlink:title="NlexMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NlexMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_NlexMember" xml:lang="en-US" id="label_hgbl_NlexMember_en-US">NLEX [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NlexMember" xlink:to="label_hgbl_NlexMember" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NlexMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_NlexMember" xml:lang="en-US" id="documentation_hgbl_NlexMember_en-US">NLEX</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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="hgbl-20140630.xsd#hgbl_CurrentBalanceMember" xlink:label="CurrentBalanceMember" xlink:title="CurrentBalanceMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CurrentBalanceMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CurrentBalanceMember" xml:lang="en-US" id="label_hgbl_CurrentBalanceMember_en-US">Current Balance [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CurrentBalanceMember" xlink:to="label_hgbl_CurrentBalanceMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CurrentBalanceMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CurrentBalanceMember" xml:lang="en-US" id="documentation_hgbl_CurrentBalanceMember_en-US">Current Balance</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_PrincipalMember" xlink:label="PrincipalMember" xlink:title="PrincipalMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PrincipalMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_PrincipalMember" xml:lang="en-US" id="label_hgbl_PrincipalMember_en-US">Principal [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrincipalMember" xlink:to="label_hgbl_PrincipalMember" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PrincipalMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PrincipalMember" xml:lang="en-US" id="documentation_hgbl_PrincipalMember_en-US">Principal</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ConvertiblePreferredStockTermsOfConversion" xlink:label="ConvertiblePreferredStockTermsOfConversion" xlink:title="ConvertiblePreferredStockTermsOfConversion"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ConvertiblePreferredStockTermsOfConversion" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ConvertiblePreferredStockTermsOfConversion" xml:lang="en-US" id="verboseLabel_us-gaap_ConvertiblePreferredStockTermsOfConversion_en-US">Convertible Preferred Stock, Shares Issuable upon Conversion</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ConvertiblePreferredStockTermsOfConversion" xlink:to="label_us-gaap_ConvertiblePreferredStockTermsOfConversion" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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="3" 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/2014/elts/us-gaap-2014-01-31.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="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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-20140630.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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-20140630.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-20140630.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-20140630.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-20140630.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-20140630.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-20140630.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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-20140630.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-20140630.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-20140630.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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="1" 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-20140630.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="2" 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="hgbl-20140630.xsd#hgbl_ThirdPartyDebtMember" xlink:label="ThirdPartyDebtMember" xlink:title="ThirdPartyDebtMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ThirdPartyDebtMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ThirdPartyDebtMember" xml:lang="en-US" id="label_hgbl_ThirdPartyDebtMember_en-US">Third Party Debt [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ThirdPartyDebtMember" xlink:to="label_hgbl_ThirdPartyDebtMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ThirdPartyDebtMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ThirdPartyDebtMember" xml:lang="en-US" id="documentation_hgbl_ThirdPartyDebtMember_en-US">Third Party Debt</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_RelatedPartyMember" xlink:label="RelatedPartyMember" xlink:title="RelatedPartyMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RelatedPartyMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_RelatedPartyMember" xml:lang="en-US" id="verboseLabel_hgbl_RelatedPartyMember_en-US">Related Party Debt [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyMember" xlink:to="label_hgbl_RelatedPartyMember" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RelatedPartyMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_RelatedPartyMember" xml:lang="en-US" id="documentation_hgbl_RelatedPartyMember_en-US">Related Party Debt [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_OtherThirdPartyDebtMember" xlink:label="OtherThirdPartyDebtMember" xlink:title="OtherThirdPartyDebtMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OtherThirdPartyDebtMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OtherThirdPartyDebtMember" xml:lang="en-US" id="label_hgbl_OtherThirdPartyDebtMember_en-US">Other Third Party Debt [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherThirdPartyDebtMember" xlink:to="label_hgbl_OtherThirdPartyDebtMember" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OtherThirdPartyDebtMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OtherThirdPartyDebtMember" xml:lang="en-US" id="documentation_hgbl_OtherThirdPartyDebtMember_en-US">Other Third Party Debt</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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/verboseLabel" xlink:title="label_hgbl_CounselloanMember" xml:lang="en-US" id="verboseLabel_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="6" 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">CounselLoan</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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">Credit Facility</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="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShortTermNonBankLoansAndNotesPayable" xlink:label="ShortTermNonBankLoansAndNotesPayable" xlink:title="ShortTermNonBankLoansAndNotesPayable"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShortTermNonBankLoansAndNotesPayable" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShortTermNonBankLoansAndNotesPayable" xml:lang="en-US" id="verboseLabel_us-gaap_ShortTermNonBankLoansAndNotesPayable_en-US">Other third party debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShortTermNonBankLoansAndNotesPayable" xlink:to="label_us-gaap_ShortTermNonBankLoansAndNotesPayable" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherShortTermBorrowings" xlink:label="OtherShortTermBorrowings" xlink:title="OtherShortTermBorrowings"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherShortTermBorrowings" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_OtherShortTermBorrowings" xml:lang="en-US" id="terseLabel_us-gaap_OtherShortTermBorrowings_en-US">Counsel Loan</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherShortTermBorrowings" xlink:to="label_us-gaap_OtherShortTermBorrowings" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShortTermDebtWeightedAverageInterestRate" xlink:label="ShortTermDebtWeightedAverageInterestRate" xlink:title="ShortTermDebtWeightedAverageInterestRate"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShortTermDebtWeightedAverageInterestRate" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShortTermDebtWeightedAverageInterestRate" xml:lang="en-US" id="verboseLabel_us-gaap_ShortTermDebtWeightedAverageInterestRate_en-US">Short-term debt, interest rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShortTermDebtWeightedAverageInterestRate" xlink:to="label_us-gaap_ShortTermDebtWeightedAverageInterestRate" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_ShortTermDebtMaturityDate" xlink:label="ShortTermDebtMaturityDate" xlink:title="ShortTermDebtMaturityDate"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShortTermDebtMaturityDate" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ShortTermDebtMaturityDate" xml:lang="en-US" id="verboseLabel_hgbl_ShortTermDebtMaturityDate_en-US">Short-term debt, maturity date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShortTermDebtMaturityDate" xlink:to="label_hgbl_ShortTermDebtMaturityDate" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShortTermDebtMaturityDate" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ShortTermDebtMaturityDate" xml:lang="en-US" id="documentation_hgbl_ShortTermDebtMaturityDate_en-US">Short-term debt, maturity date</link:label>
    <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">Counsel Loan</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_OtherShortTermBorrowingsInterestRate" xlink:label="OtherShortTermBorrowingsInterestRate" xlink:title="OtherShortTermBorrowingsInterestRate"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OtherShortTermBorrowingsInterestRate" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_OtherShortTermBorrowingsInterestRate" xml:lang="en-US" id="verboseLabel_hgbl_OtherShortTermBorrowingsInterestRate_en-US">Other short-term debt, interest rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherShortTermBorrowingsInterestRate" xlink:to="label_hgbl_OtherShortTermBorrowingsInterestRate" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OtherShortTermBorrowingsInterestRate" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OtherShortTermBorrowingsInterestRate" xml:lang="en-US" id="documentation_hgbl_OtherShortTermBorrowingsInterestRate_en-US">Other short-term debt, interest rate</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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">Counsel Loan, 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="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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="11" 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-20140630.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="12" 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/2014/elts/us-gaap-2014-01-31.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="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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="15" 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/2014/elts/us-gaap-2014-01-31.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="16" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="17" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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="18" 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-20140630.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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-20140630.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-20140630.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-20140630.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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/2014/elts/us-gaap-2014-01-31.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-20140630.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-20140630.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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/2014/elts/us-gaap-2014-01-31.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_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/2014/elts/us-gaap-2014-01-31.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="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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="5" 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-20140630.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="6" 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-20140630.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="7" 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-20140630.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="8" 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_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="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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="11" 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-20140630.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="12" 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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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-20140630.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-20140630.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-20140630.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ValuationAllowancesAndReservesTypeAxis" xlink:label="ValuationAllowancesAndReservesTypeAxis" xlink:title="ValuationAllowancesAndReservesTypeAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ValuationAllowancesAndReservesTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ValuationAllowancesAndReservesTypeAxis" xml:lang="en-US" id="label_us-gaap_ValuationAllowancesAndReservesTypeAxis_en-US">Valuation Allowances and Reserves Type [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ValuationAllowancesAndReservesTypeAxis" xlink:to="label_us-gaap_ValuationAllowancesAndReservesTypeAxis" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ValuationAllowancesAndReservesDomain" xlink:label="ValuationAllowancesAndReservesDomain" xlink:title="ValuationAllowancesAndReservesDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ValuationAllowancesAndReservesDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ValuationAllowancesAndReservesDomain" xml:lang="en-US" id="label_us-gaap_ValuationAllowancesAndReservesDomain_en-US">Valuation Allowances and Reserves [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ValuationAllowancesAndReservesDomain" xlink:to="label_us-gaap_ValuationAllowancesAndReservesDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsMember" xlink:label="AllowanceForDoubtfulAccountsMember" xlink:title="AllowanceForDoubtfulAccountsMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AllowanceForDoubtfulAccountsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AllowanceForDoubtfulAccountsMember" xml:lang="en-US" id="label_us-gaap_AllowanceForDoubtfulAccountsMember_en-US">Allowance for Doubtful Accounts [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AllowanceForDoubtfulAccountsMember" xlink:to="label_us-gaap_AllowanceForDoubtfulAccountsMember" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_ConsiderationAbstract" xlink:label="ConsiderationAbstract" xlink:title="ConsiderationAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ConsiderationAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ConsiderationAbstract" xml:lang="en-US" id="verboseLabel_hgbl_ConsiderationAbstract_en-US">Consideration</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ConsiderationAbstract" xlink:to="label_hgbl_ConsiderationAbstract" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ConsiderationAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ConsiderationAbstract" xml:lang="en-US" id="documentation_hgbl_ConsiderationAbstract_en-US">Consideration</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireBusinessesGross" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PaymentsToAcquireBusinessesGross" xml:lang="en-US" id="verboseLabel_us-gaap_PaymentsToAcquireBusinessesGross_en-US">Cash paid on closing</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" xml:lang="en-US" id="verboseLabel_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent_en-US">Contingent consideration</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/verboseLabel" xlink:title="label_us-gaap_BusinessCombinationConsiderationTransferred1" xml:lang="en-US" id="verboseLabel_us-gaap_BusinessCombinationConsiderationTransferred1_en-US">Total purchase price</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="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:label="BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:title="BusinessAcquisitionCostOfAcquiredEntityTransactionCosts"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xml:lang="en-US" id="verboseLabel_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_en-US">Acquisition related costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:to="label_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract" xlink:label="RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract" xlink:title="RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract" xml:lang="en-US" id="verboseLabel_hgbl_RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract_en-US">Recognized amounts of identifiable assets and liabilities assumed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract" xlink:to="label_hgbl_RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract" xml:lang="en-US" id="documentation_hgbl_RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract_en-US">Recognized amounts of identifiable assets and liabilities assumed</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:title="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xml:lang="en-US" id="terseLabel_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_en-US">Cash</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:to="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:label="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:title="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xml:lang="en-US" id="verboseLabel_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_en-US">Other current assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:to="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:label="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:title="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment"/>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xml:lang="en-US" id="documentation_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue_en-US">The amount of gross revenues (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-20140630.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-20140630.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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentAggregateCost" xlink:label="EquityMethodInvestmentAggregateCost" xlink:title="EquityMethodInvestmentAggregateCost"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestmentAggregateCost" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_EquityMethodInvestmentAggregateCost" xml:lang="en-US" id="terseLabel_us-gaap_EquityMethodInvestmentAggregateCost_en-US">Capital invested</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentAggregateCost" xlink:to="label_us-gaap_EquityMethodInvestmentAggregateCost" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.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-20140630.xsd#hgbl_EquityMethodInvestmentsCapitalReturned" xlink:label="EquityMethodInvestmentsCapitalReturned" xlink:title="EquityMethodInvestmentsCapitalReturned"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityMethodInvestmentsCapitalReturned" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_hgbl_EquityMethodInvestmentsCapitalReturned" xml:lang="en-US" id="negatedLabel_hgbl_EquityMethodInvestmentsCapitalReturned_en-US">Capital returned</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentsCapitalReturned" xlink:to="label_hgbl_EquityMethodInvestmentsCapitalReturned" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityMethodInvestmentsCapitalReturned" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EquityMethodInvestmentsCapitalReturned" xml:lang="en-US" id="documentation_hgbl_EquityMethodInvestmentsCapitalReturned_en-US">This item represents the cumulative amount, since initial investment, of dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain non controlled corporations; these investments are accounted for under the equity method of accounting. Excludes distributions from Equity Accounted Asset Liquidation Investments.</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/definitionGuidance" xlink:title="label_us-gaap_EquityMethodInvestments" xml:lang="en-US" id="definitionGuidance_us-gaap_EquityMethodInvestments_en-US">Net investment</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShortTermNonBankLoansAndNotesPayable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ShortTermNonBankLoansAndNotesPayable" xml:lang="en-US" id="terseLabel_us-gaap_ShortTermNonBankLoansAndNotesPayable_en-US">Other third party debt</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherShortTermBorrowings" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OtherShortTermBorrowings" xml:lang="en-US" id="verboseLabel_us-gaap_OtherShortTermBorrowings_en-US">Counsel Loan</link:label>
    <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 third party debt</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="OtherLoansPayableCurrent" xlink:title="OtherLoansPayableCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherLoansPayableCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OtherLoansPayableCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_OtherLoansPayableCurrent_en-US">Debt payable to other third party</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherLoansPayableCurrent" xlink:to="label_us-gaap_OtherLoansPayableCurrent" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:label="IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:title="IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xml:lang="en-US" id="verboseLabel_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_en-US">Change in valuation allowance 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="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxReconciliationOtherReconcilingItems" xlink:label="IncomeTaxReconciliationOtherReconcilingItems" xlink:title="IncomeTaxReconciliationOtherReconcilingItems"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationOtherReconcilingItems" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncomeTaxReconciliationOtherReconcilingItems" xml:lang="en-US" id="verboseLabel_us-gaap_IncomeTaxReconciliationOtherReconcilingItems_en-US">Capital loss expiry</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxReconciliationOtherReconcilingItems" xlink:to="label_us-gaap_IncomeTaxReconciliationOtherReconcilingItems" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:label="DeferredTaxAssetsOperatingLossCarryforwards" xlink:title="DeferredTaxAssetsOperatingLossCarryforwards"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xml:lang="en-US" id="verboseLabel_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_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="DeferredTaxAssetsOperatingLossCarryforwards" xlink:to="label_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" xlink:label="DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" xlink:title="DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" xml:lang="en-US" id="verboseLabel_us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness_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="DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" xlink:to="label_us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets" xlink:label="DeferredTaxAssetsGoodwillAndIntangibleAssets" xlink:title="DeferredTaxAssetsGoodwillAndIntangibleAssets"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets" xml:lang="en-US" id="negatedLabel_us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets_en-US">Intangible assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsGoodwillAndIntangibleAssets" xlink:to="label_us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:label="DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:title="DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xml:lang="en-US" id="verboseLabel_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_en-US">Stock-based compensation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:to="label_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20140630.xsd#hgbl_DeferredTaxAssetsStartUpCosts" xlink:label="DeferredTaxAssetsStartUpCosts" xlink:title="DeferredTaxAssetsStartUpCosts"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsStartUpCosts" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_DeferredTaxAssetsStartUpCosts" xml:lang="en-US" id="verboseLabel_hgbl_DeferredTaxAssetsStartUpCosts_en-US">Start-up costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsStartUpCosts" xlink:to="label_hgbl_DeferredTaxAssetsStartUpCosts" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DeferredTaxAssetsStartUpCosts" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_DeferredTaxAssetsStartUpCosts" xml:lang="en-US" id="documentation_hgbl_DeferredTaxAssetsStartUpCosts_en-US">Amount of deferred tax asset attributable to deductible temporary differences from start-up costs</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment" xlink:label="DeferredTaxAssetsPropertyPlantAndEquipment" xlink:title="DeferredTaxAssetsPropertyPlantAndEquipment"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment" xml:lang="en-US" id="negatedLabel_us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment_en-US">Depreciation and amortization</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsPropertyPlantAndEquipment" xlink:to="label_us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxAssetsOther" xlink:label="DeferredTaxAssetsOther" xlink:title="DeferredTaxAssetsOther"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxAssetsOther" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DeferredTaxAssetsOther" xml:lang="en-US" id="verboseLabel_us-gaap_DeferredTaxAssetsOther_en-US">Other</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxAssetsOther" xlink:to="label_us-gaap_DeferredTaxAssetsOther" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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/2014/elts/us-gaap-2014-01-31.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-20140630.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="hgbl-20140630.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-20140630.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-20140630.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-20140630.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="hgbl-20140630.xsd#hgbl_OperatingLeasesFutureMinimumPaymentsDueInFourFiscalYears" xlink:label="OperatingLeasesFutureMinimumPaymentsDueInFourFiscalYears" xlink:title="OperatingLeasesFutureMinimumPaymentsDueInFourFiscalYears"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInFourFiscalYears" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInFourFiscalYears" xml:lang="en-US" id="verboseLabel_hgbl_OperatingLeasesFutureMinimumPaymentsDueInFourFiscalYears_en-US">2018</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeasesFutureMinimumPaymentsDueInFourFiscalYears" xlink:to="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInFourFiscalYears" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInFourFiscalYears" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_OperatingLeasesFutureMinimumPaymentsDueInFourFiscalYears" xml:lang="en-US" id="documentation_hgbl_OperatingLeasesFutureMinimumPaymentsDueInFourFiscalYears_en-US">Amount of required minimum rental payments due in four fiscal years.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.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="6" 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_ShortTermBorrowings" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShortTermBorrowings" xml:lang="en-US" id="label_us-gaap_ShortTermBorrowings_en-US">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_LiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesCurrent" xml:lang="en-US" id="label_us-gaap_LiabilitiesCurrent_en-US">Total current liabilities</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 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</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</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_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_us-gaap_CostOfGoodsAndServicesSold" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CostOfGoodsAndServicesSold" xml:lang="en-US" id="label_us-gaap_CostOfGoodsAndServicesSold_en-US">Asset liquidation</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</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, including expenses paid to related parties</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 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 expense:</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 expense</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xml:lang="en-US" id="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_en-US">Loss before the undernoted</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxExpenseBenefit" xml:lang="en-US" id="label_us-gaap_IncomeTaxExpenseBenefit_en-US">Income tax expense (recovery)</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xml:lang="en-US" id="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments_en-US">Income Loss From Equity Method Investments Excluding Asset Liquidation Investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NetIncomeLoss" xml:lang="en-US" id="label_us-gaap_NetIncomeLoss_en-US">Net 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 income (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 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_CancellationOfShares" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CancellationOfShares" xml:lang="en-US" id="label_hgbl_CancellationOfShares_en-US">Cancellation Of Shares</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CancellationOfSharesShares" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CancellationOfSharesShares" xml:lang="en-US" id="label_hgbl_CancellationOfSharesShares_en-US">Cancellation Of Shares Shares</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xml:lang="en-US" id="label_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_en-US">Exercise of options</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodSharesOther" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StockIssuedDuringPeriodSharesOther" xml:lang="en-US" id="label_us-gaap_StockIssuedDuringPeriodSharesOther_en-US">Exercise of options (in shares)</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 (used in) 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">Decrease (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 in deposits</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInInventories" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInInventories" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInInventories_en-US">Decrease in inventory</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IncreaseInAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_IncreaseInAssetLiquidationInvestments" xml:lang="en-US" id="label_hgbl_IncreaseInAssetLiquidationInvestments_en-US">Increase In Asset Liquidation Investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_en-US">Increase in other current 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 (used in) 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_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 provided by (used in) financing activities:</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RepaymentsOfShortTermDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RepaymentsOfShortTermDebt" xml:lang="en-US" id="label_us-gaap_RepaymentsOfShortTermDebt_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 provided by (used in) financing activities</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xml:lang="en-US" id="label_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_en-US">Increase (decrease) in cash</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xml:lang="en-US" id="label_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_en-US">Supplemental schedule of non-cash investing and financing activities:</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense" xml:lang="en-US" id="label_hgbl_IssuanceCancellationOfCommonStockInExchangeForIntellectualPropertyLicense_en-US">Issuance Cancellation Of Common Stock In Exchange For Intellectual Property License</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness" xml:lang="en-US" id="label_hgbl_IssuanceOfCommonStockInExchangeForAssetsOfAcquiredBusiness_en-US">Issuance Of Common Stock In Exchange For Assets Of Acquired Business</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SupplementalCashFlowInformationAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SupplementalCashFlowInformationAbstract" xml:lang="en-US" id="label_us-gaap_SupplementalCashFlowInformationAbstract_en-US">Supplemental cash flow information:</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxesPaid" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxesPaid" xml:lang="en-US" id="label_us-gaap_IncomeTaxesPaid_en-US">Taxes paid</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestPaid" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InterestPaid" xml:lang="en-US" id="label_us-gaap_InterestPaid_en-US">Interest paid</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xml:lang="en-US" id="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock_en-US">Assetsandliabilitiesacquired Policy [Text Block]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xml:lang="en-US" id="label_hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock_en-US">Schedule Of Results Of Operations For Joint Venture Activities Disclosure [Table Text Block]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ComponentsEquityMethodInvestmentsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ComponentsEquityMethodInvestmentsTableTextBlock" xml:lang="en-US" id="label_hgbl_ComponentsEquityMethodInvestmentsTableTextBlock_en-US">Components Equity Method Investments [Table Text Block]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CounselManagementServicesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CounselManagementServicesMember" xml:lang="en-US" id="label_hgbl_CounselManagementServicesMember_en-US">Counsel Management Services [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_WhitePlainsNYMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_WhitePlainsNYMember" xml:lang="en-US" id="label_hgbl_WhitePlainsNYMember_en-US">White Plains N Y [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LosAngelesCMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_LosAngelesCMember" xml:lang="en-US" id="label_hgbl_LosAngelesCMember_en-US">Los Angeles C [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_FosterCityCMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_FosterCityCMember" xml:lang="en-US" id="label_hgbl_FosterCityCMember_en-US">Foster City C [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EdwardsvilleILMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_EdwardsvilleILMember" xml:lang="en-US" id="label_hgbl_EdwardsvilleILMember_en-US">Edwardsville I L [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_FormerOwnersOfEquityPartnerMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_FormerOwnersOfEquityPartnerMember" xml:lang="en-US" id="label_hgbl_FormerOwnersOfEquityPartnerMember_en-US">Former Owners Of Equity Partner [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireBusinessesGross" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsToAcquireBusinessesGross" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireBusinessesGross_en-US">Cash Consideration for Business Acquisition</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationContingentConsiderationArrangementsDescription" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_BusinessCombinationContingentConsiderationArrangementsDescription" xml:lang="en-US" id="label_us-gaap_BusinessCombinationContingentConsiderationArrangementsDescription_en-US">Business Combination, Contingent Consideration Arrangements, Description</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_FairValueInputsDiscountRate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FairValueInputsDiscountRate" xml:lang="en-US" id="label_us-gaap_FairValueInputsDiscountRate_en-US">Discount rate</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement_en-US">Counsel Loan, Description</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xml:lang="en-US" id="label_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_en-US">Line of Credit Facility, Maximum Borrowing Capacity</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_UnusedLineFeeDescription" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_UnusedLineFeeDescription" xml:lang="en-US" id="label_hgbl_UnusedLineFeeDescription_en-US">Unused Line Fee Description</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentFeeAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentFeeAmount" xml:lang="en-US" id="label_us-gaap_DebtInstrumentFeeAmount_en-US">Line of Credit, Annual Fee</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LineOfCreditFacilityCommitmentFeeAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LineOfCreditFacilityCommitmentFeeAmount" xml:lang="en-US" id="label_us-gaap_LineOfCreditFacilityCommitmentFeeAmount_en-US">Line of Credit, Agency Fee</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionRate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionRate" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionRate_en-US">Related Party Debt, Interest rate</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AccruedInterestPayableRelatedParty" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AccruedInterestPayableRelatedParty" xml:lang="en-US" id="label_hgbl_AccruedInterestPayableRelatedParty_en-US">Accrued Interest Payable Related Party</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_LicensesRevenue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LicensesRevenue" xml:lang="en-US" id="label_us-gaap_LicensesRevenue_en-US">Patent licensing</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLossCarryforwardsPerYearAfter2008Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OperatingLossCarryforwardsPerYearAfter2008Member" xml:lang="en-US" id="label_hgbl_OperatingLossCarryforwardsPerYearAfter2008Member_en-US">Operating Loss Carryforwards Per Year After2008 [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ChangeInOwnershipMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ChangeInOwnershipMember" xml:lang="en-US" id="label_hgbl_ChangeInOwnershipMember_en-US">Change In Ownership [Member]</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Exercised</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Forfeited</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Expired</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherLoansPayableCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherLoansPayableCurrent" xml:lang="en-US" id="label_us-gaap_OtherLoansPayableCurrent_en-US">Debt payable to other third party</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" xml:lang="en-US" id="label_us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations_en-US">State income taxes recoverable</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationNondeductibleExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxReconciliationNondeductibleExpense" xml:lang="en-US" id="label_us-gaap_IncomeTaxReconciliationNondeductibleExpense_en-US">Non-deductible expenses (permanent differences)</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationOtherReconcilingItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxReconciliationOtherReconcilingItems" xml:lang="en-US" id="label_us-gaap_IncomeTaxReconciliationOtherReconcilingItems_en-US">Capital loss expiry</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate" xml:lang="en-US" id="label_us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate_en-US">Rate changes</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxReconciliationOtherAdjustments" xml:lang="en-US" id="label_us-gaap_IncomeTaxReconciliationOtherAdjustments_en-US">Other</link:label>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>11
<FILENAME>hgbl-20140630_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EOKAC">
      <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 $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2013</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue', window );">Gross revenues</a></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 10<span></span></td>
        <td class="nump">$ 2,266<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_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss', window );">Gross profit</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(12)<span></span></td>
        <td class="nump">775<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems', window );">Income from continuing operations</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(12)<span></span></td>
        <td class="nump">809<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_EarningsOfEquityAccountedAssetLiquidationInvestments', window );">Net income</a></td>
        <td class="nump">$ 18<span></span></td>
        <td class="nump">$ 7<span></span></td>
        <td class="num">$ (12)<span></span></td>
        <td class="nump">$ 809<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 amount of gross profit (loss) reported by an Asset Liquidation Investment of the Company, and attributable to the Company as its share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                <p>The amount of income (loss) from continuing operations, before extraordinary items, reported by an Asset Liquidation Investment of the Company, and attributable to the Company as its share.</p>
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                <p>The amount of gross revenues (loss) reported by an Asset Liquidation Investment of the Company, and attributable to the Company as its share.</p>
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                <p>Company's proportionate share of Joint Ventures' net income (loss) reported in the consolidated statement of operations as Earnings (Loss) of Equity Accounted Asset Liquidation Investments and attributable to the Company as its share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EFJAE">
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                <p>Amount of lease expense paid to related party during the financial reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<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="ID0ERCAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Income Taxes (Narrative) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
        <th class="th" colspan="1">12 Months Ended</th>
        <th class="th" colspan="2"></th>
        <th class="th" colspan="2">12 Months Ended</th>
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      <tr>
        <th class="th">
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        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2014

</div>
          <div>Unrestricted [Member]</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2014

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

</div>
          <div>Operating Loss Carryforwards Per Annum Until 2008 [Member]</div>
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</div>
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        <td class="nump">$ 547<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>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<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. Restrictions in net operating loss carry forwards occurred in 2001 as a result of the acquisition of the Company by Counsel. Further restrictions may have occurred as a result of subsequent changes in the share ownership and capital structure of the Company and Counsel and disposition of business interests by the Company. Pursuant to Section 382 of the Internal Revenue Code, the annual usage of the Company&#8217;s net operating loss carry forwards was limited to approximately $2,500 per annum until 2008 and $1,700 per annum thereafter.<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. Restrictions in net operating loss carry forwards occurred in 2001 as a result of the acquisition of the Company by Counsel. Further restrictions may have occurred as a result of subsequent changes in the share ownership and capital structure of the Company and Counsel and disposition of business interests by the Company. Pursuant to Section 382 of the Internal Revenue Code, the annual usage of the Company&#8217;s net operating loss carry forwards was limited to approximately $2,500 per annum until 2008 and $1,700 per annum thereafter.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">The Company&#8217;s utilization of restricted net operating tax loss carry forwards against future income for tax purposes is restricted pursuant to the &#8220;change in ownership&#8221; rules in Section 382 of the Internal Revenue Code. These rules, in general, provide that an ownership change occurs when the percentage shareholdings of 5% direct or indirect stockholders of a loss corporation have, in aggregate, increased by more than 50 percentage points during the immediately preceding three years. Restrictions in net operating loss carry forwards occurred in 2001 as a result of the acquisition of the Company by Counsel. Further restrictions may have occurred as a result of subsequent changes in the share ownership and capital structure of the Company and Counsel and disposition of business interests by the Company. Pursuant to Section 382 of the Internal Revenue Code, the annual usage of the Company&#8217;s net operating loss carry forwards was limited to approximately $2,500 per annum until 2008 and $1,700 per annum thereafter.<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. Restrictions in net operating loss carry forwards occurred in 2001 as a result of the acquisition of the Company by Counsel. Further restrictions may have occurred as a result of subsequent changes in the share ownership and capital structure of the Company and Counsel and disposition of business interests by the Company. Pursuant to Section 382 of the Internal Revenue Code, the annual usage of the Company&#8217;s net operating loss carry forwards was limited to approximately $2,500 per annum until 2008 and $1,700 per annum thereafter.<span></span></td>
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                <p>Operating Loss Carryforwards, Expiration Date</p>
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                <p>No definition available.</p>
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                <p>Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</p>
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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>The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</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>Debt (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
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      <tr>
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          <div>Jun. 30, 2014</div>
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            <u>June 30,</u>
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        <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
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            <u>2014</u>
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        <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="17%">&#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="17%">&#160;</td>
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          247
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          1,438
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          2,504
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        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="17%">
          2,751
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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="17%">
          1,438
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      <tr>
        <td valign="bottom">
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        </td>
        <td valign="bottom" width="1%">&#160;</td>
        <td valign="bottom" width="17%">&#160;</td>
        <td valign="bottom" width="2%">&#160;</td>
        <td valign="bottom" width="1%">&#160;</td>
        <td valign="bottom" width="17%">&#160;</td>
        <td valign="bottom" width="2%">&#160;</td>
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="17%">&#160;</td>
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="17%">&#160;</td>
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        <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%">
          &#160;
          2,655
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        <td align="left" valign="bottom" width="2%">&#160;</td>
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        <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%">
          2,550
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        <td align="left" bgcolor="#e6efff" valign="bottom">
          <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Total related party debt</p>
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        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="17%">
          &#160;
          2,655
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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="17%">
          2,550
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</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>Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfDebtTableTextBlock</nobr></td>
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                    <td>nonnum:textBlockItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
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            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R42.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 $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBankLoansAndNotesPayable', window );">Credit Facility</a></td>
        <td class="nump">$ 247<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_ShortTermBorrowings', window );">Total third party debt</a></td>
        <td class="nump">2,751<span></span></td>
        <td class="nump">1,438<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Debt payable to a related party</a></td>
        <td class="nump">2,655<span></span></td>
        <td class="nump">2,550<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Counsel Loan [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Debt payable to a related party</a></td>
        <td class="nump">2,655<span></span></td>
        <td class="nump">2,550<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Current Balance [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_ShortTermNonBankLoansAndNotesPayable', window );">Other third party debt</a></td>
        <td class="nump">$ 2,504<span></span></td>
        <td class="nump">$ 0<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToRelatedPartiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(k)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph k<br><br> -Subparagraph 1<br><br> -Article 4<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(a))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DueToRelatedPartiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBankLoansAndNotesPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount at the balance sheet date of borrowings from a bank, not elsewhere enumerated in the taxonomy, with a maturity within one year (or within one operating cycle if longer) from the date of borrowing.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(a)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 16<br><br> -Article 7<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-03.16)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShortTermBankLoansAndNotesPayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBorrowings">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(a))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 942<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-03.13)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-03.(a),16(a)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 16<br><br> -Subparagraph a(1)<br><br> -Article 7<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 13<br><br> -Subparagraph 2, 3<br><br> -Article 9<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShortTermBorrowings</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermNonBankLoansAndNotesPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 creditor other than a bank, not elsewhere specified 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)(2))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShortTermNonBankLoansAndNotesPayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R37.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="ID0EPNAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Changes in Common Stock Options (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options, Outstanding at beginning of year (in shares)</a></td>
        <td class="nump">2,130,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options, Granted (in shares)</a></td>
        <td class="nump">100,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Options, Exercised (in shares)</a></td>
        <td class="nump">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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Options, Forfeited (in shares)</a></td>
        <td class="num">(7,500)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod', window );">Options, Expired (in shares)</a></td>
        <td class="num">(37,500)<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">2,185,000<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">1,340,000<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_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>
      </tr>
      <tr 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">$ 0.70<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Forfeited</a></td>
        <td class="nump">$ 2.00<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Expired</a></td>
        <td class="nump">$ 0.96<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">$ 1.71<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">$ 1.75<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options of the plan that expired.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of share options (or share units) exercised during the current period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28,29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </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>
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                </table>
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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">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 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="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;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="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;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="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;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 six 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="font-family: times new roman,times,serif; font-size: 10pt;">
          &#160;&#160;&#160;&#160;&#160;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 has had no impact on its consolidated financial statements.
        </p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          &#160;&#160;&#160;&#160;&#160;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="font-family: times new roman,times,serif; font-size: 10pt;">
          &#160;&#160;&#160;&#160;&#160;In June 2014 the FASB issued Accounting Standards Update 2014-12,
          <i>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;ASU 2014-12&#8221;). ASU 2014-12 requires entities to 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. ASU 2014-12 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 ASU 2014-12 should it issue any such awards when ASU 2014-12 becomes effective.
        </p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          &#160;&#160;&#160;&#160;&#160;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>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          &#160;In May 2014, the FASB issued Accounting Standards update 2014-09,
          <i>Revenue from Contracts with Customers</i>
          (&#8220;ASU 2014-09&#8221;). ASU 2014-09 specifies a comprehensive model to be used in accounting for revenue arising from contracts with customers, and supersedes most of the current revenue recognition guidance, including industry-specific guidance. It applies to all contracts with customers except those that are specifically within the scope of other FASB topics, and certain of its provisions also apply to transfers of nonfinancial assets, including in-substance nonfinancial assets that are not an output of an entity&#8217;s ordinary activities. The core principal of the model is that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the transferring entity expects to be entitled in exchange. To apply the revenue model, an entity will: 1) identify the contract(s) with a customer, 2) identify the performance obligations in the contract, 3) determine the transaction price, 4) allocate the transaction price to the performance obligations in the contract, and 5) recognize revenue when (or as) the entity satisfies a performance obligation. For public companies, ASU 2014-09 is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2016. Early adoption is not permitted. Upon adoption, entities can choose to use either a full retrospective or modified approach, as outlined in ASU 2014-09. As compared with current GAAP, ASU 2014-09 requires significantly more disclosures about revenue recognition. The Company has not yet assessed the potential impact of ASU 2014-09 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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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EVJAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Components of Income Tax Expense (Benefit) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2013</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2013</div>
        </th>
      </tr>
      <tr class="re">
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        <td class="text">&#xA0;<span></span></td>
        <td class="num">$ (580)<span></span></td>
        <td class="num">$ (775)<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="nump">1<span></span></td>
        <td class="num">(105)<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">13<span></span></td>
        <td class="nump">27<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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      <tr class="ro">
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        <td class="text">&#xA0;<span></span></td>
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        <td class="nump">0<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">55<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="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0<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_IncomeTaxExpenseBenefit', window );">Income tax expense (recovery)</a></td>
        <td class="nump">$ 0<span></span></td>
        <td class="num">$ (500)<span></span></td>
        <td class="nump">$ 24,667<span></span></td>
        <td class="num">$ (853)<span></span></td>
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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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            <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;">
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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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            <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>
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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 valuation allowance for deferred tax assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>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;">
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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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                <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;">
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                    <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_IncomeTaxReconciliationOtherAdjustments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R29.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="ID0EAMAC">
      <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">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Jun. 30, 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options, Granted (in shares)</a></td>
        <td class="nump">100,000<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>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options, Granted (in shares)</a></td>
        <td class="nump">50,000<span></span></td>
        <td class="nump">150,000<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>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options, Granted (in shares)</a></td>
        <td class="nump">50,000<span></span></td>
        <td class="nump">50,000<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Gross number of share options (or share units) granted during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
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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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              </div>
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  </body>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EPJAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Acquisition of National Loan Exchange, Inc. (Narrative) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">5 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 02, 2014</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesGross', window );">Cash Consideration for Business Acquisition</a></td>
        <td class="nump">$ 2,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationArrangementsDescription', window );">Business Combination, Contingent Consideration Arrangements, Description</a></td>
        <td class="text">Under the terms of the NLEX purchase agreement, the Company will pay, to the former owner of NLEX, 50% of gross revenues of NLEX and its affiliates, minus 50% of certain expenses, for each of the four years following the closing. The payments are due on or about July 30 of each year, beginning in 2015. The contingent consideration is capped at an aggregate of $5,000, and at June 30, 2014, subject to finalization of the purchase price allocation, and the application of a 6% discount rate, is estimated to have a present value of $4,198.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh', window );">Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High</a></td>
        <td class="nump">5,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueInputsDiscountRate', window );">Discount rate</a></td>
        <td class="nump">6.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent', window );">Contingent Consideration</a></td>
        <td class="nump">$ 4,198<span></span></td>
        <td class="nump">$ 4,198<span></span></td>
        <td class="nump">$ 0<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationContingentConsiderationArrangementsDescription">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>For contingent consideration arrangements recognized in connection with a business combination, this element represents a description of such 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 805<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)(2)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e6927-128479<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationContingentConsiderationArrangementsDescription</nobr></td>
                  </tr>
                  <tr>
                    <td style="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_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>For contingent consideration arrangements recognized in connection with a business combination, this element represents an estimate of the high-end of the potential range (undiscounted) of the consideration which may be 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 805<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e6927-128479<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh</nobr></td>
                  </tr>
                  <tr>
                    <td style="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_BusinessCombinationContingentConsiderationLiabilityNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 liability recognized arising from contingent consideration in a business combination, expected to be settled beyond 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 FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 25<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911189&amp;loc=d3e6408-128476<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 35<br><br> -Paragraph 1<br><br> -Subparagraph b<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911338&amp;loc=d3e6819-128478<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="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_FairValueInputsDiscountRate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Interest rate used to find the present value of an amount to be paid or received in the future as an input to measure fair value.  For example, but not limited to, weighted average cost of capital (WACC), cost of capital, cost of equity and cost of 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 820<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (bbb)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36462937&amp;loc=d3e19207-110258<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FairValueInputsDiscountRate</nobr></td>
                  </tr>
                  <tr>
                    <td 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_PaymentsToAcquireBusinessesGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireBusinessesGross</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
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          </td>
        </tr>
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<SEQUENCE>27
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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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="ID0EZPAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of Deferred Tax Assets and Liabilities (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards', window );">Net operating loss carry-forwards</a></td>
        <td class="nump">$ 25,424<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_us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness', 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_us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets', window );">Intangible assets</a></td>
        <td class="num">(33)<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_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost', window );">Stock-based compensation</a></td>
        <td class="nump">776<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_DeferredTaxAssetsStartUpCosts', window );">Start-up costs</a></td>
        <td class="num">(15)<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_us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment', window );">Depreciation and amortization</a></td>
        <td class="nump">0<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_us-gaap_DeferredTaxAssetsOther', window );">Other</a></td>
        <td class="nump">193<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">25,178<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">(25,178)<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">(1,326)<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">$ (479)<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_DeferredTaxAssetsStartUpCosts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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_DeferredTaxAssetsStartUpCosts</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_DeferredTaxAssetsGoodwillAndIntangibleAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 intangible assets including goodwill.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="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_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_DeferredTaxAssetsOperatingLossCarryforwards">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 operating loss 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 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 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319<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 25<br><br> -Paragraph 20<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxAssetsOperatingLossCarryforwards</nobr></td>
                  </tr>
                  <tr>
                    <td style="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_DeferredTaxAssetsOther">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 not separately disclosed.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: 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_DeferredTaxAssetsOther</nobr></td>
                  </tr>
                  <tr>
                    <td style="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_DeferredTaxAssetsPropertyPlantAndEquipment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 property, plant, and equipment.</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_DeferredTaxAssetsPropertyPlantAndEquipment</nobr></td>
                  </tr>
                  <tr>
                    <td style="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_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 general business tax credit 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 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 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319<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 50<br><br> -Paragraph 3<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness</nobr></td>
                  </tr>
                  <tr>
                    <td style="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_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 share-based compensation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: 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 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32632-109319<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 25<br><br> -Paragraph 20<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=29652012&amp;loc=d3e28680-109314<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost</nobr></td>
                  </tr>
                  <tr>
                    <td style="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=37586315&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>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R30.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="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">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 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>
        </td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertiblePreferredStockTermsOfConversion', window );">Convertible Preferred Stock, Shares Issuable upon Conversion</a></td>
        <td class="text">The value of each Class N preferred share is $1,000, and each share is convertible to 40 common shares at the rate of $25 per common share.<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertiblePreferredStockTermsOfConversion">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Specific terms relevant to convertibility. Includes class of preferred stock and number of shares convertible into, exercise (or conversion) price or rates, dates relevant to conversion timing and events relevant to conversion. Describe also any beneficial conversion features. where convertible preferred stock with a nondetachable conversion feature is in-the-money at commitment date. For contingently convertible preferred stock, discuss the circumstances of the contingency, including the events or changes in circumstance that would cause the contingency to be met and any of the significant features necessary to understand the conversion rights and the timing of those rights. Include also an events or changes in circumstance, if any, that could adjust or change the contingency, conversion price, or number of shares, including significant terms of those changes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21506-112644<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 7<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21521-112644<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Contingently Convertible Instruments<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6508575<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21538-112644<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ConvertiblePreferredStockTermsOfConversion</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EM5AG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Debt (Narrative) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
        <th class="th" colspan="1">12 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 27, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBankLoansAndNotesPayable', window );">Credit Facility</a></td>
        <td class="nump">$ 247<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 );">Counsel Loan</a></td>
        <td class="nump">2,655<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 );">Counsel Loan, Description</a></td>
        <td class="text">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.<span></span></td>
        <td class="text">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 the funds were advanced, and was due on demand.<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_hgbl_AccruedInterestPayableRelatedParty', window );">Related Party Accrued Interest</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">168<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="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_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>
      </tr>
      <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="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_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>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Other Third Party Debt [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_ShortTermDebtWeightedAverageInterestRate', window );">Short-term debt, interest rate</a></td>
        <td class="nump">6.00%<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_ShortTermDebtMaturityDate', window );">Short-term debt, maturity date</a></td>
        <td class="text">Jan. 15,
				 2015<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">Other Third Party Debt [Member] | Principal [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_ShortTermNonBankLoansAndNotesPayable', window );">Other third party debt</a></td>
        <td class="nump">2,500<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">Other Third Party Debt [Member] | Current Balance [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_ShortTermNonBankLoansAndNotesPayable', window );">Other third party debt</a></td>
        <td class="nump">2,504<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">Counsel Loan [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_DueToRelatedPartiesCurrent', window );">Counsel Loan</a></td>
        <td class="nump">$ 2,655<span></span></td>
        <td class="nump">$ 2,550<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">5.25%<span></span></td>
        <td class="nump">10.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AccruedInterestPayableRelatedParty">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accrued interest payable to a related party</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_AccruedInterestPayableRelatedParty</nobr></td>
                  </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_ShortTermDebtMaturityDate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Short-term debt, maturity 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_ShortTermDebtMaturityDate</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:dateItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_UnusedLineFeeDescription">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Description of the calculation of the unused line fee.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_UnusedLineFeeDescription</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFeeAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
                  </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> -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>
                  </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_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>
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                <p>The fee, expressed as a percentage of the line of credit facility, for available but unused credit capacity under the credit facility.</p>
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                <p>No definition available.</p>
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                <p>Identify the stated interest rate per the agreement, for example, leasing and debt arrangements between related parties.</p>
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                <p>No definition available.</p>
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                <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>
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                <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>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average interest rate of short-term debt outstanding.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: 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))<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<br><br> -Subparagraph b<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><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>Carrying amount at the balance sheet date of borrowings from a creditor other than a bank, not elsewhere specified 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)(2))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Basis of Presentation<br></strong></div>
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        <th class="th" colspan="1">6 Months Ended</th>
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      <tr>
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          <div>Jun. 30, 2014</div>
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      <b>Note 1 &#8211;Basis of Presentation</b>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;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;), National Loan Exchange Inc. (&#8220;NLEX&#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="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;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="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;The results of operations for the three and six month periods ended June 30, 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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<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="ID0E4DAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Patent Participation Fee (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">6 Months Ended</th>
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        <th class="th">
          <div>Mar. 31, 2013</div>
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          <div>Jun. 30, 2014</div>
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        <th class="th">
          <div>Dec. 31, 2003</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_AssetAcquisitionContingentConsideration', window );">Asset Acquisition, Contingent Consideration</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">Consideration provided was $100 plus a 35% residual payable to the third party relating to the net proceeds from future licensing and/or enforcement actions from the HGI VoIP patent portfolio.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherIndefiniteLivedIntangibleAssets', window );">Consideration provided to the third party</a></td>
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        <td class="nump">$ 100<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_LicensesRevenue', window );">Patent licensing</a></td>
        <td class="nump">$ 200<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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                <p>Description of the calculation of the amount of contingent consideration that will be paid following receipt of proceeds.</p>
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                <p>No definition available.</p>
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                    <td><nobr>hgbl_AssetAcquisitionContingentConsideration</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LicensesRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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, but not own, certain of the entity's intangible assets. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, software or trademark. Licensing fees are generally, but not always, fixed as to amount and not dependent upon the revenue generated by the licensing party. An entity may receive licensing fees for licenses that also generate royalty payments to the entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: 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(e))<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_LicensesRevenue</nobr></td>
                  </tr>
                  <tr>
                    <td style="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_OtherIndefiniteLivedIntangibleAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date of rights not otherwise specified in the taxonomy having a projected indefinite period of benefit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: 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 (b)<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_OtherIndefiniteLivedIntangibleAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<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="ID0EYLAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of The Company's Other Investments (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Investments</a></td>
        <td class="nump">$ 1,398<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">19<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">$ 1,379<span></span></td>
        <td class="nump">$ 1,750<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.12)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35755396&amp;loc=d3e33749-111570<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<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="ID0EMSAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current assets:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
        <td class="nump">$ 2,357<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">1,113<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">1<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">266<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">564<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">4,323<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">967<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">1,398<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">45<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">4,584<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">11,486<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">29,131<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">5,924<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_ShortTermBorrowings', window );">Debt payable to third parties</a></td>
        <td class="nump">2,751<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">2,655<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_LiabilitiesCurrent', window );">Total current liabilities</a></td>
        <td class="nump">11,330<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_LiabilitiesNoncurrentAbstract', window );"><strong>Non-current liabilities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent', window );">Contingent consideration</a></td>
        <td class="nump">4,198<span></span></td>
        <td class="nump">0<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
        <td class="nump">15,528<span></span></td>
        <td class="nump">10,498<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">Commitments and contingencies</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Equity:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock, $10.00 par value, authorized 10,000,000 shares; issued and outstanding 575 Class N shares at June 30, 2014 and 579 Class N shares at December 31, 2013, liquidation preference of $575 at June 30, 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="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock, $0.01 par value, authorized 300,000,000 shares; issued and outstanding 28,167,408 shares at June 30, 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="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
        <td class="nump">283,452<span></span></td>
        <td class="nump">283,207<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
        <td class="num">(270,109)<span></span></td>
        <td class="num">(243,954)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td>
        <td class="num">(28)<span></span></td>
        <td class="num">(44)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total equity</a></td>
        <td class="nump">13,603<span></span></td>
        <td class="nump">39,497<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and equity</a></td>
        <td class="nump">$ 29,131<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 11<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e637-108580<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 14<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e681-108580<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 14A<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669686-108580<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_BusinessCombinationContingentConsiderationLiabilityNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 liability recognized arising from contingent consideration in a business combination, expected to be settled beyond 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 805<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 25<br><br><br><br> -Paragraph 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911189&amp;loc=d3e6408-128476<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 805<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 35<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph b<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911338&amp;loc=d3e6819-128478<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_BusinessCombinationContingentConsiderationLiabilityNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="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_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=37586315&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=37586315&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=37586315&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=37586315&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=37586315&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=37586315&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=37586315&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=37586315&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=35755396&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=35741047&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_LiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>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 210.5-02.21)<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 21<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_LiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="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_LiabilitiesNoncurrentAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_LiabilitiesNoncurrentAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="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_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><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))<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 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 210.9-03.13)<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 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.(a),16(a)(1))<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>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 16<br><br><br><br> -Subparagraph a(1)<br><br><br><br> -Article 7<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 13<br><br><br><br> -Subparagraph 2, 3<br><br><br><br> -Article 9<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_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>
      <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>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquityAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="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 $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty', window );">Selling, General and Administrative Expenses Paid to Related Party</a></td>
        <td class="nump">$ 218<span></span></td>
        <td class="nump">$ 216<span></span></td>
      </tr>
      <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>
        <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_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty', window );">Selling, General and Administrative Expenses Paid to Related Party</a></td>
        <td class="nump">180<span></span></td>
        <td class="nump">180<span></span></td>
      </tr>
      <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>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty', window );">Selling, General and Administrative Expenses Paid to Related Party</a></td>
        <td class="nump">$ 38<span></span></td>
        <td class="nump">$ 36<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_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of selling, general and administrative expenses resulting from transactions, excluding transactions that are eliminated in consolidated or combined financial statements, with related party.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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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>
    </div>
  </body>
</html>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<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_CancellationOfShares', 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_CancellationOfSharesShares', window );">Cancellation of shares (Shares)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(800,000)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', 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_us-gaap_StockIssuedDuringPeriodSharesOther', 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 income (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">245<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">245<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 income (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">(26,155)<span></span></td>
        <td class="nump">16<span></span></td>
        <td class="num">(26,139)<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 Jun. 30, 2014</a></td>
        <td class="nump">$ 6<span></span></td>
        <td class="nump">$ 282<span></span></td>
        <td class="nump">$ 283,452<span></span></td>
        <td class="num">$ (270,109)<span></span></td>
        <td class="num">$ (28)<span></span></td>
        <td class="nump">$ 13,603<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 Jun. 30, 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>
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    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_CancellationOfShares">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This represents 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_CancellationOfShares</nobr></td>
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                    <td>hgbl_</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>
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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>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_CancellationOfSharesShares</nobr></td>
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                    <td>xbrli:sharesItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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      <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>
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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>credit</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_ComprehensiveIncomeNetOfTax">
        <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 after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35737396<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e557-108580<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ComprehensiveIncomeNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
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          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares issued which are neither cancelled nor held in the treasury.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SharesOutstanding</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 4.E)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 4<br><br> -Section E<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29-31)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30, 31<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares issued during the period as a result of the conversion of convertible securities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30<br><br> -Article 5<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29-30)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
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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_StockIssuedDuringPeriodSharesOther">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 stock issued during the period that is attributable to transactions involving issuance of stock 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>us-gaap_StockIssuedDuringPeriodSharesOther</nobr></td>
                  </tr>
                  <tr>
                    <td style="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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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 stock issued as a result of the exercise of stock 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 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 210.5-02.29-31)<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 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_StockIssuedDuringPeriodValueStockOptionsExercised</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EYZAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">5 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 02, 2014</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_ConsiderationAbstract', window );"><strong>Consideration</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesGross', window );">Cash paid on closing</a></td>
        <td class="nump">$ 2,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent', window );">Contingent consideration</a></td>
        <td class="nump">4,198<span></span></td>
        <td class="nump">4,198<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_BusinessCombinationConsiderationTransferred1', window );">Total purchase price</a></td>
        <td class="nump">6,198<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_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts', window );">Acquisition related costs</a></td>
        <td class="nump">154<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_RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract', window );"><strong>Recognized amounts of identifiable assets and liabilities assumed</strong></a></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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents', window );">Cash</a></td>
        <td class="nump">639<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther', window );">Other current assets</a></td>
        <td class="nump">2<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment', window );">Fixed assets</a></td>
        <td class="nump">14<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable', window );">Accounts payable and accrued liabilities</a></td>
        <td class="num">(642)<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet', window );">Total identifiable net assets assumed</a></td>
        <td class="nump">13<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_Goodwill', window );">Goodwill</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">11,486<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet', window );">Business Combination, Total Identifiable Net Assets, Goodwill and Liabilities Assumed</a></td>
        <td class="nump">6,198<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">NLEX [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_hgbl_RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract', window );"><strong>Recognized amounts of identifiable assets and liabilities assumed</strong></a></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_Goodwill', window );">Goodwill</a></td>
        <td class="nump">$ 6,185<span></span></td>
        <td class="nump">$ 6,185<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
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        </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_ConsiderationAbstract</nobr></td>
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          </td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_RecognizedAmountsOfIdentifiableAssetsAndLiabilitiesAssumedAbstract</nobr></td>
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      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition.</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_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts</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>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_BusinessCombinationConsiderationTransferred1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 30<br><br> -Paragraph 7<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911251&amp;loc=d3e6578-128477<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 30<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911251&amp;loc=d3e6613-128477<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e6927-128479<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationConsiderationTransferred1</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 liability recognized arising from contingent consideration in a business combination, expected to be settled beyond 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 FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 25<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911189&amp;loc=d3e6408-128476<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 30<br><br> -Section 35<br><br> -Paragraph 1<br><br> -Subparagraph b<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6911338&amp;loc=d3e6819-128478<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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          </td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4845-128472<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4845-128472<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                  <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>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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable">
        <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 liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4845-128472<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="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>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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&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=35744172&amp;loc=d3e2207-128464<br><br><br><br></p>
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                <p>The amount of property, plant, and equipment recognized as of the acquisition date.</p>
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                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&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=35744172&amp;loc=d3e2207-128464<br><br><br><br></p>
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                <p>Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.</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>
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                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35741047&amp;loc=d3e13816-109267<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 20<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13770-109266<br><br><br><br></p>
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                <p>The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.</p>
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                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<br><br><br><br></p>
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          1.75
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          100,000
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          0.70
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          2.00
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          1.71
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          1,340,000
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          1.75
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                <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>
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  <head>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EXH">
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          <div style="width: 200px;"><strong>Schedule of NLEX Revenue and Earnings Included in HGI's Condensed Consolidated Statement of Operations (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
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                <p>The pro forma net Income or Loss for the period as if the business combination or combinations had been completed at the beginning of a 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 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (h)(2)-(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463<br><br><br><br></p>
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                <p>The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period.</p>
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                <p>This element represents the amount of earnings or loss of the acquiree since the acquisition date included in the consolidated income statement for the reporting period.</p>
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                <p>This element represents the amount of revenue of the acquiree since the acquisition date included in the consolidated income statement for the reporting period.</p>
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                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (h)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463<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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          775
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          809
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          809
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          <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Knight&#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC</p>
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          19
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          19
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          1,750
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          1,398
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          1,769
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        <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
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          2,492
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="14%">
          237
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="14%">
          (1,633
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="14%">
          1,096
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        <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%">
          628
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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="14%">
          55
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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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          (400
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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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          283
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        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%">
          3,120
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%">
          292
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          (2,033
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
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          1,379
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        <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
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        <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" valign="bottom" width="14%">
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        <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
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          2,492
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          209
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          (1,300
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        <td align="right" bgcolor="#e6efff" valign="bottom" width="14%">
          1,401
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          617
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          50
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          (318
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          349
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        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%">
          3,109
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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="14%">
          259
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          (1,618
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        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
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        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%">
          1,750
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                <p>Tabular disclosure of components of equity method investments other than equity method Asset Liquidation Investments.</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>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E5UAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows provided by (used in) operating activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
        <td class="num">$ (26,155)<span></span></td>
        <td class="num">$ (1,390)<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_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to net cash provided by (used in) operating activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr 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_IncreaseDecreaseInInterestPayableNet', window );">Accrued interest added to principal of third party debt</a></td>
        <td class="nump">13<span></span></td>
        <td class="nump">27<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 );">Accrued interest added to principal of related party debt</a></td>
        <td class="nump">106<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_ShareBasedCompensation', window );">Stock-based compensation expense</a></td>
        <td class="nump">245<span></span></td>
        <td class="nump">327<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</a></td>
        <td class="num">(35)<span></span></td>
        <td class="num">(38)<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">238<span></span></td>
        <td class="nump">240<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_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Changes in operating assets and 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_IncreaseDecreaseInAccountsReceivable', window );">Decrease (increase) in amounts receivable</a></td>
        <td class="nump">557<span></span></td>
        <td class="num">(390)<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_IncreaseDecreaseInDepositsOutstanding', window );">Decrease in deposits</a></td>
        <td class="nump">16<span></span></td>
        <td class="nump">1,352<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_IncreaseDecreaseInInventories', window );">Decrease in inventory</a></td>
        <td class="nump">62<span></span></td>
        <td class="nump">140<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_IncreaseInAssetLiquidationInvestments', window );">Decrease in asset liquidation investments</a></td>
        <td class="nump">413<span></span></td>
        <td class="nump">815<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_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Increase in other current assets</a></td>
        <td class="num">(83)<span></span></td>
        <td class="num">(370)<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_IncreaseDecreaseInIncomeTaxesReceivable', window );">Increase in income taxes recoverable</a></td>
        <td class="num">(21)<span></span></td>
        <td class="num">(146)<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_IncreaseDecreaseInDeferredIncomeTaxes', window );">Decrease (increase) in deferred income tax assets</a></td>
        <td class="nump">24,667<span></span></td>
        <td class="num">(750)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities', window );">Increase (decrease) in accounts payable and accrued liabilities</a></td>
        <td class="num">(1,212)<span></span></td>
        <td class="nump">3,149<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_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by (used in) operating activities</a></td>
        <td class="num">(1,189)<span></span></td>
        <td class="nump">2,966<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_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash flows provided by (used in) investing activities:</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_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Net cash paid for business acquisition</a></td>
        <td class="num">(1,361)<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_PaymentsToAcquireEquityMethodInvestments', window );">Investment in other equity accounted investments</a></td>
        <td class="num">(11)<span></span></td>
        <td class="num">(56)<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_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital', window );">Cash distributions from other equity accounted investments</a></td>
        <td class="nump">417<span></span></td>
        <td class="nump">784<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_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase of property, plant and equipment</a></td>
        <td class="num">(11)<span></span></td>
        <td class="num">(5)<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_NetCashProvidedByUsedInInvestingActivities', window );">Net cash provided by (used in) investing activities</a></td>
        <td class="num">(966)<span></span></td>
        <td class="nump">723<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_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash flows provided by (used in) financing activities:</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_ProceedsFromShortTermDebt', window );">Proceeds of debt payable to third parties</a></td>
        <td class="nump">2,500<span></span></td>
        <td class="nump">1,901<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfShortTermDebt', window );">Repayment of debt payable to third parties</a></td>
        <td class="num">(1,200)<span></span></td>
        <td class="num">(8,889)<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_ProceedsFromRelatedPartyDebt', window );">Proceeds of advances from a related party</a></td>
        <td class="nump">1,104<span></span></td>
        <td class="nump">5,909<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_RepaymentsOfRelatedPartyDebt', window );">Repayment of debt payable to related parties</a></td>
        <td class="num">(1,105)<span></span></td>
        <td class="num">(1,365)<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_ProceedsFromStockOptionsExercised', window );">Proceeds from exercise of options to purchase common shares</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">10<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_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by (used in) financing activities</a></td>
        <td class="nump">1,299<span></span></td>
        <td class="num">(2,434)<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_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">Increase (decrease) in cash</a></td>
        <td class="num">(856)<span></span></td>
        <td class="nump">1,255<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">2,357<span></span></td>
        <td class="nump">5,569<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">29<span></span></td>
        <td class="nump">24<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">$ 132<span></span></td>
        <td class="nump">$ 283<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <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>
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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>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</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>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>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
            </div>
          </td>
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      <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>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </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_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>
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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>
                  </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>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_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>
                  </tr>
                  <tr>
                    <td style="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_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>
                  </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_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>
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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_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>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
              </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 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 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 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 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 6: 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 7: 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 8: 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>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 04<br><br> -Paragraph 20<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_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>
                  </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>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 13<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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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>
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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_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_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Cash dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain noncontrolled corporations that are returns of capital. Excludes dividends or distributions from equity method investments classified as operating activities.</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_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital</nobr></td>
                  </tr>
                  <tr>
                    <td style="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_ProceedsFromShortTermDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 borrowing having initial term of repayment 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> -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_ProceedsFromShortTermDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromStockOptionsExercised">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (j)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 230<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 14<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromStockOptionsExercised</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_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_RepaymentsOfShortTermDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 a borrowing having initial term of repayment 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> -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_RepaymentsOfShortTermDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="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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          </td>
        </tr>
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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="ID0EXAAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForNotesAndLoansReceivableCurrent', window );">Allowance for doubtful accounts</a></td>
        <td class="nump">$ 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</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=35738203&amp;loc=d3e5074-111524<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AllowanceForNotesAndLoansReceivableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Face amount or stated value per share of common stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockParOrStatedValuePerShare</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesAuthorized</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesIssued</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Article 3<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.3-04)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 30<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockLiquidationPreferenceValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Value of the difference between preference in liquidation and the par or stated values of the preferred shares.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PreferredStockLiquidationPreferenceValue</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td>credit</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>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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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Balance Type:</strong></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>
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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>
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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">
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      <b>Note 10 &#8211; Income Taxes</b>
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      &#160;&#160;&#160;&#160;&#160;In the first quarter of 2014, as a result of incurring losses in 2012, 2013 and 2014, the Company recorded a valuation allowance against all of its net deferred tax assets. At June 30, 2014, the Company has aggregate tax net operating loss carry forwards of approximately $74,775
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                1
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
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                27
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              <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>
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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>
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              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="left" valign="bottom" width="12%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="left" valign="bottom" width="12%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
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                25,178
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
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                &#8212;
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              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="left" valign="bottom" width="12%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
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              <td align="left" valign="bottom" width="12%">&#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%">
                55
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
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                &#8212;
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              <td align="left" valign="bottom">
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              <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>
              <td align="right" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">&#160;</td>
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              <td align="left" bgcolor="#e6efff" valign="bottom">
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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="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                &#8212;
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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            <tr>
              <td align="left" valign="bottom">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
              </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>
              <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>
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            <tr valign="top">
              <td align="left" bgcolor="#e6efff" valign="bottom">
                <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" 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>
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                (853
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            </tr>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      &#160;&#160;&#160;&#160;&#160;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="font-family: times new roman,times,serif; font-size: 10pt;">
      Restrictions in net operating loss carry forwards occurred in 2001 as a result of the acquisition of the Company by Counsel. Further restrictions may have occurred as a result of subsequent changes in the share ownership and capital structure of the Company and Counsel and disposition of business interests by the Company. Pursuant to Section
      382
      of the Internal Revenue Code, the annual usage of the Company&#8217;s net operating loss carry forwards was limited to approximately $2,500
      per annum until 2008 and $1,700
      per annum thereafter. There is no certainty that the application of these &#8220;change in ownership&#8221; rules may not recur, resulting in further restrictions on the Company&#8217;s income tax loss carry forwards existing at a particular time. In addition, further restrictions, reductions in, or expiry of net operating loss and net capital loss carry forwards may occur through future merger, acquisition and/or disposition transactions or failure to continue a significant level of business activities. Any such additional limitations could require the Company to pay income taxes on its future earnings and record an income tax expense to the extent of such liability, despite the existence of such tax loss carry forwards.
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;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="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;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="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;The components of the deferred tax asset and liability as of June 30, 2014 and December 31, 2013 are as follows:</p>
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              <tr valign="top">
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                <td align="center" nowrap="nowrap" valign="bottom" width="17%">
                  <b>June 30,</b>
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                <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
                <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" valign="bottom" width="17%">
                  <b>December 31,</b>
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                <td align="left" valign="bottom" width="2%">&#160;</td>
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              <tr valign="top">
                <td align="left" valign="bottom">&#160;</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" valign="bottom" width="17%">
                  <b>
                    <u>2014</u>
                  </b>
                </td>
                <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
                <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" valign="bottom" width="17%">
                  <b>
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                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr>
                <td valign="bottom">&#160;</td>
                <td valign="bottom" width="1%">&#160;</td>
                <td valign="bottom" width="17%">&#160;</td>
                <td valign="bottom" width="2%">&#160;</td>
                <td valign="bottom" width="1%">&#160;</td>
                <td valign="bottom" width="17%">&#160;</td>
                <td valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#E6EFFF" valign="bottom">
                  <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Deferred tax assets:</p>
                </td>
                <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%">&#160;</td>
                <td align="left" bgcolor="#E6EFFF" valign="bottom" width="17%">&#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="17%">&#160;</td>
                <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%">&#160;</td>
              </tr>
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                <td align="left" valign="bottom">
                  <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160; &#160; &#160;Net operating loss carry-forwards</p>
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                <td align="left" valign="bottom" width="1%">$</td>
                <td align="right" valign="bottom" width="17%">
                  25,424
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" valign="bottom" width="1%">$</td>
                <td align="right" valign="bottom" width="17%">
                  29,816
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#E6EFFF" valign="bottom">
                  <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="17%">
                  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="17%">
                  186
                </td>
                <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">
                  <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160; &#160; &#160;Intangible assets</p>
                </td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="17%">
                  (33
                </td>
                <td align="left" valign="bottom" width="2%">)</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="17%">
                  (24
                </td>
                <td align="left" valign="bottom" width="2%">)</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#E6EFFF" valign="bottom">
                  <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="17%">
                  776
                </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="17%">
                  679
                </td>
                <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">
                  <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>
                </td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="17%">
                  (15
                </td>
                <td align="left" valign="bottom" width="2%">)</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="17%">
                  (14
                </td>
                <td align="left" valign="bottom" width="2%">)</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#E6EFFF" valign="bottom">
                  <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>
                </td>
                <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#E6EFFF" valign="bottom" width="17%">
                  &#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="17%">
                  (3
                </td>
                <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%">)</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">
                  <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="17%">
                  193
                </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="17%">
                  210
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#E6EFFF" valign="bottom">
                  <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#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="17%">
                  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="17%">
                  452
                </td>
                <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">
                  <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160; &#160;Trade Name</p>
                </td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="17%">
                  (1,326
                </td>
                <td align="left" valign="bottom" width="2%">)</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="17%">
                  (1,395
                </td>
                <td align="left" valign="bottom" width="2%">)</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#E6EFFF" valign="bottom">
                  <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#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="17%">
                  (479
                </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="17%">
                  (500
                </td>
                <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%">)</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">
                  <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="17%">
                  25,178
                </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="17%">
                  29,407
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#E6EFFF" valign="bottom">
                  <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="17%">
                  (25,178
                </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="17%">
                  (4,740
                </td>
                <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%">)</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">
                  <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="17%">
                  &#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="17%">
                  24,667
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</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 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;">
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EPGAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Document and Entity Information<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
        <th class="th" colspan="1"></th>
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      <tr>
        <th class="th">
          <div>Jun. 30, 2014</div>
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        <th class="th">
          <div>Aug. 07, 2014</div>
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        <td class="text">Jun. 30,
				 2014<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
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      <tr class="re">
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        <td class="text">0000849145<span></span></td>
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        <td class="text">--12-31<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_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></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_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
        <td class="text">Yes<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_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</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_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
        <td class="text">2014<span></span></td>
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        <td class="text">Q2<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>If the value is true, then the document is an amendment to previously-filed/accepted document.</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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                <p>End date of current fiscal year in the format --MM-DD.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.</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>
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                <p>This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentFiscalYearFocus</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>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentPeriodEndDate</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td>xbrli:dateItemType</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 type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation 12B<br><br> -Number 240<br><br> -Section 12b<br><br> -Subsection 1<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCentralIndexKey</nobr></td>
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                    <td>dei_</td>
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                    <td>dei:centralIndexKeyItemType</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>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCommonStockSharesOutstanding</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
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                    <td>xbrli:sharesItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</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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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCurrentReportingStatus</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</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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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityFilerCategory</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>dei:filerCategoryItemType</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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                <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>
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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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                <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>
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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>
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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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  <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">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
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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_RelatedPartyTransactionsDisclosureTextBlock', window );">Related Party Transactions [Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 11 &#8211; Related Party Transactions</b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Debt with Counsel</b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      &#160;&#160;&#160;&#160;&#160;Until the second quarter of 2014, as discussed in Note 8, Counsel was the Company&#8217;s majority shareholder.&#160; Following Counsel&#8217;s distribution of its investment in HGI to Counsel shareholders, Counsel remains a related party. Therefore, at June 30, 2014 the Company reported $2,655
      of related party debt owing to Counsel, as compared to a balance owing of $2,550
      at December 31, 2013.
    </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="font-family: times new roman,times,serif; font-size: 10pt;">
      &#160;&#160;&#160;&#160;&#160;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.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;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="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;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 intends to internalize 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.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160; The amounts charged by Counsel are detailed below:</p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="60%">
              <tr valign="top">
                <td align="left" valign="bottom">&#160;</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="center" colspan="4" nowrap="nowrap" valign="bottom">
                  <b>Six months ended</b>
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                <td align="right" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">
                  <b>Item</b>
                </td>
                <td align="left" style="border-bottom-style: none; border-bottom-width: medium;" valign="bottom" width="1%">&#160;</td>
                <td align="center" colspan="4" nowrap="nowrap" valign="bottom">
                  <b>June 30,</b>
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" style="border-right-style: none; border-right-width: medium;" valign="bottom">&#160;</td>
                <td align="center" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="22%">
                  <u>
                    <b>2014</b>
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                </td>
                <td align="center" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom" width="2%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="22%">
                  <u>
                    <b>2013</b>
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                </td>
                <td align="left" style="border-left-style: none; border-left-width: medium;" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff" valign="bottom">Management fees</td>
                <td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="22%">
                  180
                </td>
                <td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="22%">
                  180
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">Other charges</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="22%">
                  38
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="22%">
                  36
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff" valign="bottom">Total</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="22%">
                  218
                </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="22%">
                  216
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
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    </div>
        <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="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;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 senior officers of HGP. It also leases office space in Edwardsville, IL, as part of the operations of NLEX, that is owned by senior officers of NLEX. 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, these lease agreements were terminated, without penalty, effective June 30, 2013.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;The lease amounts paid by the Company to the related parties are detailed below:</p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="60%">
              <tr valign="top">
                <td align="left" style="border-right-style: none; border-right-width: medium;" valign="bottom">
                  <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
                </td>
                <td align="center" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom" width="1%">&#160;</td>
                <td align="center" colspan="4" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom">
                  <b>Six months ended</b>
                </td>
                <td align="center" style="border-left-style: none; border-left-width: medium;" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" style="border-right-style: none; border-right-width: medium;" valign="bottom">
                  <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">
                    <b>Leased premises location</b>
                  </p>
                </td>
                <td align="center" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom" width="1%">&#160;</td>
                <td align="center" colspan="4" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom">
                  <b>June 30,</b>
                </td>
                <td align="left" style="border-left-style: none; border-left-width: medium;" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" style="border-right-style: none; border-right-width: medium;" valign="bottom">
                  <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
                </td>
                <td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="22%">
                  <u>
                    <b>2014</b>
                  </u>
                </td>
                <td align="center" nowrap="nowrap" style="border-style: none; border-width: medium;" valign="bottom" width="2%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="22%">
                  <u>
                    <b>2013</b>
                  </u>
                </td>
                <td align="left" style="border-left-style: none; border-left-width: medium;" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff" valign="bottom">
                  <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Foster City, CA</p>
                </td>
                <td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="22%">
                  114
                </td>
                <td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-top-style: none; border-top-width: medium;" valign="bottom" width="22%">
                  114
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">
                  <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Edwardsville, IL</p>
                </td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="right" valign="bottom" width="22%">
                  8
                </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="22%">
                  &#8212;
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff" valign="bottom">
                  <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">White Plains, NY</p>
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="22%">
                  &#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="22%">
                  66
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">
                  <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Los Angeles, CA</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="22%">
                  &#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="22%">
                  12
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff" valign="bottom">
                  <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Total</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="22%">
                  122
                </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="22%">
                  192
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
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    </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_RelatedPartyTransactionsDisclosureTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39622-107864<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39603-107864<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph b<br><br> -Article 3A<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(k))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph k<br><br> -Article 4<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39691-107864<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39678-107864<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RelatedPartyTransactionsDisclosureTextBlock</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>nonnum:textBlockItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
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            </div>
          </td>
        </tr>
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<DOCUMENT>
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<SEQUENCE>46
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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="ID0EWPBG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2013</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationRevenueAbstract', window );"><strong>Asset liquidation</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueGoodsNet', window );">Asset sales</a></td>
        <td class="nump">$ 499<span></span></td>
        <td class="nump">$ 152<span></span></td>
        <td class="nump">$ 1,474<span></span></td>
        <td class="nump">$ 598<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueServicesNet', window );">Commissions and other</a></td>
        <td class="nump">2,312<span></span></td>
        <td class="nump">1,780<span></span></td>
        <td class="nump">3,322<span></span></td>
        <td class="nump">2,726<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Total asset liquidation revenue</a></td>
        <td class="nump">2,811<span></span></td>
        <td class="nump">1,932<span></span></td>
        <td class="nump">4,796<span></span></td>
        <td class="nump">3,324<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_IntellectualPropertyRevenue', window );">Intellectual property licensing</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="nump">200<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total revenue</a></td>
        <td class="nump">2,811<span></span></td>
        <td class="nump">1,932<span></span></td>
        <td class="nump">4,796<span></span></td>
        <td class="nump">3,524<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingCostsAndExpensesAbstract', window );"><strong>Operating costs and expenses:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <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_CostOfGoodsAndServicesSold', window );">Asset liquidation</a></td>
        <td class="nump">517<span></span></td>
        <td class="nump">226<span></span></td>
        <td class="nump">921<span></span></td>
        <td class="nump">582<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherCostOfOperatingRevenue', window );">Inventory maintenance</a></td>
        <td class="nump">52<span></span></td>
        <td class="nump">115<span></span></td>
        <td class="nump">113<span></span></td>
        <td class="nump">189<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">5<span></span></td>
        <td class="nump">6<span></span></td>
        <td class="nump">16<span></span></td>
        <td class="nump">156<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">2,604<span></span></td>
        <td class="nump">2,580<span></span></td>
        <td class="nump">4,742<span></span></td>
        <td class="nump">5,178<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">120<span></span></td>
        <td class="nump">119<span></span></td>
        <td class="nump">238<span></span></td>
        <td class="nump">240<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">3,298<span></span></td>
        <td class="nump">3,046<span></span></td>
        <td class="nump">6,030<span></span></td>
        <td class="nump">6,345<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">(487)<span></span></td>
        <td class="num">(1,114)<span></span></td>
        <td class="num">(1,234)<span></span></td>
        <td class="num">(2,821)<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="nump">18<span></span></td>
        <td class="nump">7<span></span></td>
        <td class="num">(12)<span></span></td>
        <td class="nump">809<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">(469)<span></span></td>
        <td class="num">(1,107)<span></span></td>
        <td class="num">(1,246)<span></span></td>
        <td class="num">(2,012)<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 expense:</strong></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>
      </tr>
      <tr 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">(100)<span></span></td>
        <td class="num">(174)<span></span></td>
        <td class="num">(171)<span></span></td>
        <td class="num">(269)<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">(39)<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="num">(106)<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 expense</a></td>
        <td class="num">(139)<span></span></td>
        <td class="num">(174)<span></span></td>
        <td class="num">(277)<span></span></td>
        <td class="num">(269)<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">(608)<span></span></td>
        <td class="num">(1,281)<span></span></td>
        <td class="num">(1,523)<span></span></td>
        <td class="num">(2,281)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax expense (recovery)</a></td>
        <td class="nump">0<span></span></td>
        <td class="num">(500)<span></span></td>
        <td class="nump">24,667<span></span></td>
        <td class="num">(853)<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">24<span></span></td>
        <td class="nump">38<span></span></td>
        <td class="nump">35<span></span></td>
        <td class="nump">38<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">(584)<span></span></td>
        <td class="num">(743)<span></span></td>
        <td class="num">(26,155)<span></span></td>
        <td class="num">(1,390)<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 $0)</a></td>
        <td class="nump">22<span></span></td>
        <td class="num">(2)<span></span></td>
        <td class="nump">16<span></span></td>
        <td class="num">(9)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
        <td class="num">$ (562)<span></span></td>
        <td class="num">$ (745)<span></span></td>
        <td class="num">$ (26,139)<span></span></td>
        <td class="num">$ (1,399)<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">28,954<span></span></td>
        <td class="nump">28,167<span></span></td>
        <td class="nump">28,949<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">$ (0.02)<span></span></td>
        <td class="num">$ (0.03)<span></span></td>
        <td class="num">$ (0.93)<span></span></td>
        <td class="num">$ (0.05)<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <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>
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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:stringItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          </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>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>
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                    <td>duration</td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>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=35737396<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=36458714&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_CostOfGoodsAndServicesSold">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and 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 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>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.2(a),(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></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostOfGoodsAndServicesSold</nobr></td>
                  </tr>
                  <tr>
                    <td style="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_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 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 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 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 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 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 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 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 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 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 8: 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>Reference 9: 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></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( 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=36458714&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>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue during the period from the sale of goods in the normal course of business, after deducting returns, 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(a))<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_SalesRevenueGoodsNet</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 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>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate 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">
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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 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=34747878&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">
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                <p>Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </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">
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      <b>Note 5 &#8211; Earnings Per Share</b>
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      &#160;&#160;&#160;&#160;&#160;The Company is required, in periods in which it has net income, to calculate basic earnings per share (&#8220;basic EPS&#8221;) using the two-class method. The two-class method is required because the Company&#8217;s Class N preferred shares, each of which is convertible to
      40
      common shares, have the right to receive dividends or dividend equivalents should the Company declare dividends on its common stock. Under the two-class method, earnings for the period are allocated on a pro-rata basis to the common and preferred stockholders. The weighted-average number of common and preferred shares outstanding during the period is then used to calculate basic EPS for each class of shares.
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;In periods in which the Company has a net loss, basic loss per share is calculated by dividing the loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. The two-class method is not used, because the preferred stock does not participate in losses.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;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 six months ended June 30, 2014 and 2013, respectively, the Company included zero outstanding options, due to the Company&#8217;s net loss in both periods.</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 earnings per share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1278-109256<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 260<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 52<br><br> -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.21)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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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">
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;At June 30, 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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      &#160;&#160;&#160;&#160;&#160;During the first six months of 2014 the Company issued
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        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;The following summarizes the changes in common stock options for the six months ended June 30, 2014:</p>
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                2.00
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                2,185,000
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                1.71
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              <td bgcolor="#e6efff" valign="bottom" width="17%">&#160;</td>
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                1,340,000
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                1.75
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                <p>The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.</p>
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          573
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          6,185
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          11,486
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                <p>Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.</p>
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                <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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<DOCUMENT>
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Debt<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
      </tr>
      <tr class="re">
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    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
            <tr valign="top">
              <td align="left" valign="bottom">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="17%">
                <b>
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              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="17%">
                <b>
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              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" valign="bottom">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
              </td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="17%">
                <b>
                  <u>2014</u>
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              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="17%">
                <b>
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              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff" valign="bottom">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">
                  <b>Third party debt</b>
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="17%">&#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="17%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" valign="bottom">
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              <td align="left" valign="bottom" width="1%">$</td>
              <td align="right" valign="bottom" width="17%">
                247
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">$</td>
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                1,438
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              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff" valign="bottom">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Other third party debt</p>
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              <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%">
                2,504
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%">
                &#8212;
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            <tr valign="top">
              <td align="left" bgcolor="#e6efff" valign="bottom">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Total third party debt</p>
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              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="17%">
                2,751
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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="17%">
                1,438
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr>
              <td valign="bottom">
                <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 valign="bottom" width="2%">&#160;</td>
              <td valign="bottom" width="1%">&#160;</td>
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              <td valign="bottom" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left" bgcolor="#e6efff" valign="bottom">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">
                  <b>Related party debt</b>
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              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="17%">&#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="17%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" valign="bottom">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Counsel Loan</p>
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              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%">
                &#160;
                2,655
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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%">$</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%">
                2,550
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              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff" valign="bottom">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Total related party debt</p>
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              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="17%">
                &#160;
                2,655
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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="17%">
                2,550
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;At June 30, 2014 and December 31, 2013, all of the Company&#8217;s outstanding debt was current.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      &#160;&#160;&#160;&#160;&#160;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 June 30, 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 Corporation, the Company's former majority shareholder (together with its subsidiaries, "Counsel"&#239;&#191;&#189;?). At June 30, 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="font-family: times new roman,times,serif; font-size: 10pt;">
      &#160;&#160;&#160;&#160;&#160;During the second quarter of 2014, the Company entered into a loan agreement with an unrelated third party, in the principal amount of $2,500. The loan bears interest at
      6% and matures on January 15, 2015, and at June 30, 2014 had a balance of $2,504. The loan is not subject to any covenants or conditions.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      &#160;&#160;&#160;&#160;&#160;The Counsel Loan outstanding at December 31, 2013 consisted of net advances received by the Company from Counsel, and included $168
      of accrued interest. 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="font-family: times new roman,times,serif; font-size: 10pt;">
      &#160;&#160;&#160;&#160;&#160;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 a new facility (also the &#8220;Counsel Loan&#8221;). 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. For the second quarter of 2014 the rate was
      5.25% . Please see Note 11 for further discussion of transactions with Counsel.
    </p><span></span></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>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 20, 22<br><br> -Article 5<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19,20,22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R13.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Goodwill<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2014</div>
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      </tr>
      <tr 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_GoodwillDisclosureTextBlock', window );">Goodwill [Text Block]</a></td>
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      <b>Note 6&#160; Goodwill</b>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;The Company&#8217;s goodwill is related to its asset liquidation business, and is comprised of goodwill from three acquisitions, as shown below. No goodwill impairment has resulted from impairment testing done subsequent to the acquisitions. The most recent impairment testing was completed at December 31, 2013 and therefore included the goodwill associated with both Equity Partners and HGP. There have been no circumstances during the one month following the acquisition of NLEX that would require impairment testing of the associated goodwill. The purchase price allocation relating to the acquisition of NLEX is still being finalized, and therefore the amount assigned to goodwill is subject to change.</p>
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            <tr valign="top">
              <td align="left" nowrap="nowrap" valign="bottom">
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              <td align="left" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="center" bgcolor="#e6efff" valign="bottom" width="35%">June 2011</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" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="25%">
                573
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              <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" valign="bottom">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">HGP</p>
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              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="center" valign="bottom" width="35%">February 2012</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="25%">
                4,728
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              <td align="left" style="border-style: none; border-width: medium;" 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;">NLEX</p>
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="center" bgcolor="#e6efff" valign="bottom" width="35%">June 2014</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); border-right-style: none; border-right-width: medium;" valign="bottom" width="25%">
                6,185
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              <td align="left" bgcolor="#e6efff" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left" valign="bottom">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Total goodwill</p>
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              <td align="center" valign="bottom" width="35%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
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              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0); border-right-style: none; border-right-width: medium;" valign="bottom" width="25%">
                11,486
              </td>
              <td align="left" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%">&#160;</td>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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        <th class="th" colspan="1">6 Months Ended</th>
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              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
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              <td align="left" valign="bottom" width="2%">&#160;</td>
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                10
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                2,266
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              <td align="left" valign="bottom" width="12%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
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              <td align="right" valign="bottom" width="12%">&#160;</td>
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                (12
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                775
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              <td align="left" valign="bottom" width="12%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
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              <td align="right" valign="bottom" width="12%">&#160;</td>
              <td align="right" valign="bottom" width="2%">&#160;</td>
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                (12
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
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              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                809
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              <td align="left" valign="bottom" width="12%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="right" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">&#160;</td>
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                (12
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                809
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                  <b>
                    June 30
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                <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
                <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" valign="bottom" width="17%">
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                    December 31
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                <td align="center" nowrap="nowrap" valign="bottom" width="17%">
                  <b>
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                <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
                <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" valign="bottom" width="17%">
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                <td align="left" valign="bottom" width="2%">&#160;</td>
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                <td valign="bottom" width="1%">&#160;</td>
                <td valign="bottom" width="17%">&#160;</td>
                <td valign="bottom" width="2%">&#160;</td>
                <td valign="bottom" width="1%">&#160;</td>
                <td valign="bottom" width="17%">&#160;</td>
                <td valign="bottom" width="2%">&#160;</td>
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                  <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Knight&#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC</p>
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                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="17%">
                  19
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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="17%">
                  19
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                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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                    Polaroid Corporation ("P
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                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%">
                  1,379
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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="17%">
                  1,750
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                <td align="left" valign="bottom" width="2%">&#160;</td>
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              <tr>
                <td bgcolor="#e6efff" valign="bottom">
                  <p style="text-indent: -15pt; margin-left: 15pt; 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="17%">&#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="17%">&#160;</td>
                <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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                  1,398
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                  1,769
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;The Company accounts for its investments under the equity method.</p>
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            <tr valign="top">
              <td align="left" nowrap="nowrap" valign="bottom">&#160;</td>
              <td align="left" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
                <b>Capital</b>
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              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
                <b>Equity in</b>
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              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
                <b>Capital</b>
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              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
                <b>Net</b>
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            <tr valign="top">
              <td align="left" nowrap="nowrap" valign="bottom">
                <b>
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              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
                <b>
                  <u>invested</u>
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              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
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              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
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              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
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                  <u>investment</u>
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="14%">
                2,492
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="14%">
                237
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="14%">
                (1,633
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="14%">
                1,096
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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            <tr valign="top">
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              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%">
                628
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%">
                55
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%">
                (400
              </td>
              <td align="left" valign="bottom" width="2%">)</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%">
                283
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
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              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%">
                3,120
              </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%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%">
                292
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%">
                (2,033
              </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="14%">
                1,379
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
          </table>
    </div>
    <p align="center" style="font-family: times new roman,times,serif; font-size: 10pt;">
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      </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" nowrap="nowrap" valign="bottom">&#160;</td>
              <td align="left" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
                <b>Capital</b>
              </td>
              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
                <b>Equity in</b>
              </td>
              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
                <b>Capital</b>
              </td>
              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
                <b>Net</b>
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" nowrap="nowrap" valign="bottom">
                <b>
                  <u>Unit type</u>
                </b>
              </td>
              <td align="left" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
                <b>
                  <u>invested</u>
                </b>
              </td>
              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
                <b>
                  <u>earnings</u>
                </b>
              </td>
              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
                <b>
                  <u>returned</u>
                </b>
              </td>
              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="14%">
                <b>
                  <u>investment</u>
                </b>
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff" valign="bottom">Class A</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="14%">
                2,492
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="14%">
                209
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="14%">
                (1,300
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="14%">
                1,401
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" valign="bottom">Class D</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%">
                617
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%">
                50
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%">
                (318
              </td>
              <td align="left" valign="bottom" width="2%">)</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="14%">
                349
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff" valign="bottom">Total</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%">
                3,109
              </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%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%">
                259
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="14%">
                (1,618
              </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="14%">
                1,750
              </td>
              <td align="left" bgcolor="#e6efff" 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_EquityMethodInvestmentsDisclosureTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 32<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35687916&amp;loc=d3e32787-111569<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 35<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35687916&amp;loc=d3e32847-111569<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestmentsDisclosureTextBlock</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td>nonnum:textBlockItemType</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
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            </div>
          </td>
        </tr>
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<DOCUMENT>
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<SEQUENCE>54
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Patent Participation Fee<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 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_PatentParticipationFeeTextBlock', window );">Patent Participation Fee [Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 9 &#8211; Patent Participation Fee</b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      &#160;&#160;&#160;&#160;&#160;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="font-family: times new roman,times,serif; font-size: 10pt;">
      &#160;&#160;&#160;&#160;&#160;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><span></span></td>
      </tr>
    </table>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </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 patent participation fee that is specific to the Company's VoIP Patent Portfolio.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hgbl_PatentParticipationFeeTextBlock</nobr></td>
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        </tr>
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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="ID0ERKAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Related Party Transactions (Narrative) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Counsel Loan</a></td>
        <td class="nump">$ 2,655<span></span></td>
        <td class="nump">$ 2,550<span></span></td>
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        <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">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>
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      <tr class="rh">
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        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Counsel Loan</a></td>
        <td class="nump">$ 2,655<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_RelatedPartyTransactionRate', window );">Related Party Debt, Interest rate</a></td>
        <td class="nump">5.25%<span></span></td>
        <td class="nump">10.00%<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>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">
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                    <td><strong> Name:</strong></td>
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          4,198
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          154
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          14
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          6,185
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          6,198
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          303
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          65
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          6,219
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                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4845-128472<br><br><br><br></p>
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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>
          <td align="right" bgcolor="#E6EFFF" valign="bottom" width="17%">
            186
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          <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#E6EFFF" valign="bottom" width="17%">
            679
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            (15
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          <td align="right" valign="bottom" width="17%">
            (14
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          <td align="left" valign="bottom" width="2%">)</td>
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          <td align="left" bgcolor="#E6EFFF" valign="bottom">
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            &#8212;
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            (3
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          <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%">)</td>
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          <td align="left" valign="bottom">
            <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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            193
          </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="17%">
            210
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
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        <tr valign="top">
          <td align="left" bgcolor="#E6EFFF" valign="bottom">
            <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160; &#160;Writedown of inventory</p>
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          <td align="left" bgcolor="#E6EFFF" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#E6EFFF" valign="bottom" width="17%">
            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="17%">
            452
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          <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%">&#160;</td>
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          <td align="right" valign="bottom" width="17%">
            (1,326
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          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="17%">
            (1,395
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          <td align="left" valign="bottom" width="2%">)</td>
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        <tr valign="top">
          <td align="left" bgcolor="#E6EFFF" valign="bottom">
            <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#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="17%">
            (479
          </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>
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            (500
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          <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%">)</td>
        </tr>
        <tr valign="top">
          <td align="left" valign="bottom">
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          </td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="right" valign="bottom" width="17%">
            25,178
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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="17%">
            29,407
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
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        <tr valign="top">
          <td align="left" bgcolor="#E6EFFF" valign="bottom">
            <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>
          <td align="right" bgcolor="#E6EFFF" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%">
            (25,178
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          <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%">)</td>
          <td align="left" bgcolor="#E6EFFF" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#E6EFFF" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="17%">
            (4,740
          </td>
          <td align="left" bgcolor="#E6EFFF" valign="bottom" width="2%">)</td>
        </tr>
        <tr valign="top">
          <td align="left" valign="bottom">
            <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%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="17%">
            &#160;
            &#8212;
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          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="17%">
            24,667
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of 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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  <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 $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2013</div>
        </th>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Net investment</a></td>
        <td class="nump">$ 1,398<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>
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        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAggregateCost', window );">Capital invested</a></td>
        <td class="nump">3,120<span></span></td>
        <td class="nump">3,109<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_EquityInEarnings', window );">Equity in earnings</a></td>
        <td class="nump">292<span></span></td>
        <td class="nump">259<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_EquityMethodInvestmentsCapitalReturned', window );">Capital returned</a></td>
        <td class="num">(2,033)<span></span></td>
        <td class="num">(1,618)<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_EquityMethodInvestments', window );">Net investment</a></td>
        <td class="nump">1,379<span></span></td>
        <td class="nump">1,750<span></span></td>
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      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Polaroid Corporation [Member] | Class A [Member]</div>
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        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAggregateCost', window );">Capital invested</a></td>
        <td class="nump">2,492<span></span></td>
        <td class="nump">2,492<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_EquityInEarnings', window );">Equity in earnings</a></td>
        <td class="nump">237<span></span></td>
        <td class="nump">209<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_EquityMethodInvestmentsCapitalReturned', window );">Capital returned</a></td>
        <td class="num">(1,633)<span></span></td>
        <td class="num">(1,300)<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_EquityMethodInvestments', window );">Net investment</a></td>
        <td class="nump">1,096<span></span></td>
        <td class="nump">1,401<span></span></td>
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      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Polaroid Corporation [Member] | Class D [Member]</div>
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        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAggregateCost', 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">55<span></span></td>
        <td class="nump">50<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_EquityMethodInvestmentsCapitalReturned', window );">Capital returned</a></td>
        <td class="num">(400)<span></span></td>
        <td class="num">(318)<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_EquityMethodInvestments', window );">Net investment</a></td>
        <td class="nump">$ 283<span></span></td>
        <td class="nump">$ 349<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>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;">
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                <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;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the aggregate cost of investments 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 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 SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 12<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_EquityMethodInvestmentAggregateCost</nobr></td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td><strong> Period Type:</strong></td>
                    <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=35755396&amp;loc=d3e33749-111570<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestments</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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  <body><span style="display: none;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ELHAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (Parenthetical) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">6 Months Ended</th>
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      <tr>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2013</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2014</div>
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        <th class="th">
          <div>Jun. 30, 2013</div>
        </th>
      </tr>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments', window );">Tax on earnings (loss) of other equity accounted asset liquidation investments</a></td>
        <td class="nump">$ 0<span></span></td>
        <td class="nump">$ 0<span></span></td>
        <td class="nump">$ 0<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_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>
        <td class="nump">0<span></span></td>
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        <td class="nump">$ 0<span></span></td>
        <td class="nump">$ 0<span></span></td>
        <td class="nump">$ 0<span></span></td>
        <td class="nump">$ 0<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tax on Income (Loss) from Equity Method Investments Excluding Asset Liquidation Investments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Tax on other equity accounted 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;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of tax expense (benefit), after reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 10A<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669646-108580<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e640-108580<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>
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          <div style="width: 200px;"><strong>Acquisition of National Loan Exchange, Inc.<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
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          <div>Jun. 30, 2014</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_BusinessCombinationDisclosureTextBlock', window );">Acquisition of National Loan Exchange, Inc. [Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 3 &#8211; Acquisition of National Loan Exchange, Inc.</b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;On June 2, 2014, and effective May 31, 2014, the Company acquired all of the issued and outstanding capital stock in National Loan Exchange, Inc. (&#8220;NLEX&#8221;), a broker of charged-off receivables in the United States and Canada. NLEX operates as a wholly owned division of the Company. The acquisition of NLEX is consistent with HGI&#8217;s strategy to expand the services provided by its asset liquidation business. In connection with the acquisition, HGI entered into employment agreements with the previous owner and employees of NLEX.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      &#160;&#160;&#160;&#160;&#160;The consideration for the acquisition consisted of $2,000
      cash, and an earnout provision (&#8220;contingent consideration&#8221;). Under the terms of the NLEX purchase agreement, the Company will pay, to the former owner of NLEX,
      50% of gross revenues of NLEX and its affiliates, minus 50% of certain expenses, for each of the four years following the closing. The payments are due on or about July 30 of each year, beginning in 2015. The contingent consideration is capped at an aggregate of $5,000, and at June 30, 2014, subject to finalization of the purchase price allocation, and the application of a
      6% discount rate, is estimated to have a present value of $4,198.
    </p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The following table summarizes the consideration paid for NLEX and the amounts of the assets acquired and liabilities assumed, with the excess purchase price recognized as goodwill. As the purchase price allocation is still being finalized, these amounts are subject to change.</p>
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                  <b>At June 2, 2014</b>
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                <b>$</b>
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              <td align="left" style="border-style: none; border-width: medium;" 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;</p>
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              <td align="right" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%">&#160;</td>
              <td align="right" style="border-style: none; border-width: medium;" 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;">
                  <b>Consideration</b>
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              <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left" valign="bottom">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Cash paid on closing</p>
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              <td align="left" valign="bottom" width="1%">&#160;</td>
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                2,000
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              <td align="left" style="border-style: none; border-width: medium;" 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;">Contingent consideration</p>
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                4,198
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              <td align="left" bgcolor="#e6efff" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" 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;">Total purchase price</p>
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              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0); border-right-style: none; border-right-width: medium;" valign="bottom" width="12%">
                6,198
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              <td align="left" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%">&#160;</td>
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            <tr>
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                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
              </td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-style: none; border-width: medium;" 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;">
                  <b>Acquisition related costs</b>
                  (included in selling, general, and administrative expenses in HGI&#8217;s condensed consolidated interim statement of operations for the six months ended June 30, 2014)
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              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0); border-right-style: none; border-right-width: medium;" valign="bottom" width="12%">
                154
              </td>
              <td align="left" style="border-width: medium; border-style: none; border-bottom: medium none rgb(0, 0, 0);" valign="bottom" width="2%">&#160;</td>
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              <td bgcolor="#e6efff" valign="bottom">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">&#160;</p>
              </td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" valign="bottom">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">
                  <b>Recognized amounts of identifiable assets acquired and liabilities assumed</b>
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              <td align="right" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%">&#160;</td>
              <td align="right" style="border-style: none; border-width: medium;" valign="bottom" width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left" bgcolor="#e6efff" valign="bottom">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Cash</p>
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              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%">
                639
              </td>
              <td align="left" bgcolor="#e6efff" style="border-style: none; border-width: medium;" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" valign="bottom">
                <p style="text-indent: -15pt; margin-left: 15pt; font-family: times new roman,times,serif; font-size: 10pt;">Other current assets</p>
              </td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-right-style: none; border-right-width: medium;" valign="bottom" width="12%">
                2
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                13
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                6,185
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                6,198
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;The goodwill is discussed in Note 6.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;To date, the only transactions recognized separately from the acquisition were the acquisition-related costs noted in the above table.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160; The amounts of NLEX revenue and earnings included in HGI&#8217;s condensed consolidated statement of operations for the six months ended June 30, 2014 are shown below. Also shown are HGI&#8217;s consolidated revenue and net loss as if the acquisition of NLEX had occurred on January 1, 2014. It is impracticable for the Company to provide this information as if the acquisition had occurred on January 1, 2013, because it would require unreasonable efforts.</p>
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              303
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            <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
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              6,219
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                <p>The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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            180
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            180
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            38
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            218
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            216
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            114
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            114
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        <td class="nump">$ 573<span></span></td>
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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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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;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="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;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="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;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 six months of 2014.</p><span></span></td>
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      &#160;&#160;&#160;&#160;&#160;In March 2013, the FASB issued Accounting Standards Update 2013-05,
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      (&#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 has had no impact on its consolidated financial statements.
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      &#160;&#160;&#160;&#160;&#160;In July 2013, the FASB issued Accounting Standards Update 2013-11,
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      (&#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.
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      &#160;&#160;&#160;&#160;&#160;In June 2014 the FASB issued Accounting Standards Update 2014-12,
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      (&#8220;ASU 2014-12&#8221;). ASU 2014-12 requires entities to 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. ASU 2014-12 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 ASU 2014-12 should it issue any such awards when ASU 2014-12 becomes effective.
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      &#160;&#160;&#160;&#160;&#160;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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      &#160;In May 2014, the FASB issued Accounting Standards update 2014-09,
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      (&#8220;ASU 2014-09&#8221;). ASU 2014-09 specifies a comprehensive model to be used in accounting for revenue arising from contracts with customers, and supersedes most of the current revenue recognition guidance, including industry-specific guidance. It applies to all contracts with customers except those that are specifically within the scope of other FASB topics, and certain of its provisions also apply to transfers of nonfinancial assets, including in-substance nonfinancial assets that are not an output of an entity&#8217;s ordinary activities. The core principal of the model is that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the transferring entity expects to be entitled in exchange. To apply the revenue model, an entity will: 1) identify the contract(s) with a customer, 2) identify the performance obligations in the contract, 3) determine the transaction price, 4) allocate the transaction price to the performance obligations in the contract, and 5) recognize revenue when (or as) the entity satisfies a performance obligation. For public companies, ASU 2014-09 is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2016. Early adoption is not permitted. Upon adoption, entities can choose to use either a full retrospective or modified approach, as outlined in ASU 2014-09. As compared with current GAAP, ASU 2014-09 requires significantly more disclosures about revenue recognition. The Company has not yet assessed the potential impact of ASU 2014-09 on its consolidated financial statements.
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                <p>Disclosure of future accounting pronouncements that may impact the entity's financial reporting.</p>
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                <p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 275<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6143-108592<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 275<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6132-108592<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 275<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6061-108592<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_UseOfEstimates</nobr></td>
                  </tr>
                  <tr>
                    <td 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>
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          </td>
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