<SEC-DOCUMENT>0001062993-15-002725.txt : 20150514
<SEC-HEADER>0001062993-15-002725.hdr.sgml : 20150514
<ACCEPTANCE-DATETIME>20150514161635
ACCESSION NUMBER:		0001062993-15-002725
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		12
CONFORMED PERIOD OF REPORT:	20150331
FILED AS OF DATE:		20150514
DATE AS OF CHANGE:		20150514

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:		15863070

	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>UNITED STATES</B><BR><B>SECURITIES AND EXCHANGE COMMISSION</B><BR>
  <b>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 <U>March 31, 2015 </U></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;
to&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</b>
</P>
<P align=center><b>Commission file number: <U>0-17973</U></b></P>
<P align=center><B><U><FONT size=5>HERITAGE GLOBAL INC.
</FONT></U></B><BR>(Exact name of registrant as specified in its charter) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=center><B><U>Florida </U></B></TD>
  <TD align=center width="50%"><B><U>59-2291344 </U></B></TD>
  </TR>
  <TR vAlign=top>
    <TD align=center>(State or Other Jurisdiction of </TD>
  <TD align=center width="50%">&nbsp; </TD>
  </TR>
  <TR vAlign=top>
    <TD align=center>Incorporation or Organization) </TD>
    <TD align=center width="50%">(I.R.S. Employer Identification No.)  </TD>
  </TR></TABLE>
<P align=center><B><u>12625 High Bluff Drive, Suite 305, San Diego, CA 92130</u>
</B><BR>(Address of Principal Executive Offices)</P>
<P align=center><b><u>(858) 847-0656</u></b><BR>(Registrant&#146;s Telephone
Number) </P>
<P align=center><B><U>N/A</U></B><B> </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. <BR>Yes
[X]&nbsp;&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). <BR>Yes
[X]&nbsp;&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="20%" nowrap>Large Accelerated Filer </TD>
    <TD align=left width="30%" nowrap>[&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="20%" nowrap>Non-Accelerated Filer&nbsp; &nbsp;</TD>
    <TD align=left width="30%" nowrap>[&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). <BR>Yes [&nbsp;
&nbsp;]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No [X] </P>
<P align=justify>As of May 5, 2015, 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><A
      href="#page_3"><B><U>Part
      I.</U></B> </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_3"><B><U>Financial
      Information</U></B> </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_3">3
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_3">Item
      1. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_3">Financial
      Statements </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_3">3
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee></TD>
    <TD align=left width="85%" bgColor=#eeeeee >
      <P align=justify><A
      href="#page_3">Unaudited
      Condensed Consolidated Balance Sheets as of March 31, 2015 and December
      31, 2014 </A></P></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_3">3
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >
      <P align=justify>&nbsp;</P></TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left bgColor=#eeeeee></TD>
    <TD align=left width="85%"  bgColor=#eeeeee >
      <P align=justify><A
      href="#page_4">Unaudited
      Condensed Consolidated Statements of Operations and Comprehensive Loss for
      the three months ended March 31, 2015 and 2014 </A></P></TD>
    <TD align=right width="5%"  bgColor=#eeeeee ><A
      href="#page_4">4
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >
      <P align=justify>&nbsp;</P></TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left bgColor=#eeeeee></TD>
    <TD align=left width="85%"  bgColor=#eeeeee >
      <P align=justify><A
      href="#page_5">Unaudited
      Condensed Consolidated Statement of Changes in Stockholders&#146; Equity for
      the three months ended March 31, 2015 </A></P></TD>
    <TD align=right width="5%"  bgColor=#eeeeee ><A
      href="#page_5">5
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >
      <P align=justify>&nbsp;</P></TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee></TD>
    <TD align=left width="85%" bgColor=#eeeeee >
      <P align=justify><A
      href="#page_6">Unaudited
      Condensed Consolidated Statements of Cash Flows for the three months ended
      March 31, 2015 and 2014 </A></P></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_6">6
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >
      <P align=justify>&nbsp;</P></TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>&nbsp; </TD>
    <TD align=left width="85%" bgColor=#eeeeee >
      <P align=justify><A
      href="#page_7">Notes
      to Unaudited Condensed Consolidated Financial Statements </A></P></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_7">7
      </A></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >
      <P align=justify>&nbsp;</P></TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_17">Item
      2. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee >
      <P align=justify><A
      href="#page_17">Management&#146;s
      Discussion and Analysis of Financial Condition and Results of Operations
      </A></P></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><a href="#page_17">15</a></TD>
  </TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_26">Item
      3. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_26">Quantitative
      and Qualitative Disclosures About Market Risk </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><a href="#page_26">24</a></TD>
  </TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_26">Item
      4. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_26">Controls
      and Procedures </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><a href="#page_26">24</a></TD>
  </TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_27"><B><U>Part
      II.</U></B> </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_27"><B><U>Other
      Information</U></B> </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><a href="#page_27">25</a></TD>
  </TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_27">Item
      1. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_27">Legal
      Proceedings </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><a href="#page_27">25</a></TD>
  </TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_27">Item
      1A. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_27">Risk
      Factors </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><a href="#page_27">25</a></TD>
  </TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_27">Item
      2. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_27">Unregistered
      Sales of Equity Securities and Use of Proceeds </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><a href="#page_27">25</a></TD>
  </TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_27">Item
      3. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_27">Defaults
      Upon Senior Securities </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><a href="#page_27">25</a></TD>
  </TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_27">Item
      4. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_27">Mine
      Safety Disclosures </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><a href="#page_27">25</a></TD>
  </TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_27">Item
      5. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_27">Other
      Information </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><a href="#page_27">25</a></TD>
  </TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A
      href="#page_28">Item
      6. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><A
      href="#page_28">Exhibits
      </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><a href="#page_28">26</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 style="border-style: none; border-width: medium">
    <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=left width="1%"
    >&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="12%" nowrap><b>March 31,</b></TD>
    <TD align=center width="2%" style="border-style: none; border-width: medium" nowrap >&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
    >&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="12%" nowrap><b>December 31,</b></TD>
    <TD align=left width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD></TR>

  <TR vAlign=top>
    <TD align=left style="border-top-style: none; border-top-width: medium">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" align=center
      width="12%"><B>2015</B> </TD>
    <TD align=center width="2%" style="border-top-style: none; border-top-width: medium" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" align=center
      width="12%"><B>2014</B> </TD>
    <TD align=left width="2%" style="border-top-style: none; border-top-width: medium" >&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD colspan="6" align=center>
    <p style="text-indent: -15pt; margin-left: 15pt">ASSETS   </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Current assets: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Cash and cash equivalents </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;3,810 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;3,633 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Accounts receivable (net of allowance
      for doubtful accounts of $31; 2014 - $31) </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>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="12%" bgColor=#e6efff>3,043 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Deposits </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">2 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">173 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Inventory &#150; equipment </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>519 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>139 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Other current assets </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">512 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">586 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Income taxes receivable </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>10 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>1 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Total current assets </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">5,595 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">7,575 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Non-current assets: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Inventory &#150; real estate </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">6,508 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">6,508 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Asset liquidation investments </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>801 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>978 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Other equity-method investments </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">21 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">156 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Property, plant and equipment, net</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>143 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>150 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Identifiable intangible assets, net </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">7,505 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">7,657 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Goodwill </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>8,846 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>8,846 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Total assets </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;29,419 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;31,870 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD colspan="6" align=center>
    <p style="text-indent: -15pt; margin-left: 15pt">LIABILITIES AND STOCKHOLDERS&#146; EQUITY   </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Current liabilities: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Accounts payable and accrued liabilities </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;6,522 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;7,131 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Debt payable to third parties </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>2,617 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>539 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Debt payable to a related party </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">2,053 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">2,985 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Contingent consideration </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>803 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>803 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Total current liabilities    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">11,995 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">11,458 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Non-current liabilities: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Debt payable to third parties </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">2,580 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Contingent consideration </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>3,484 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>3,395 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Deferred tax liabilities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">960 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">960 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Total
      liabilities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>16,439 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>18,393 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Commitments and contingencies </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Stockholders&#146; equity: </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp; Preferred stock, $10.00 par
      value, authorized 10,000,000 shares; issued and outstanding 575 Class N shares at March 31, 2015 and
      December 31, 2014, liquidation preference of
      $575 at March 31, 2015 and December 31, 2014 </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>6 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>6 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp; Common stock, $0.01 par value, authorized
      300,000,000 shares; issued and outstanding
      28,167,408 shares at March 31, 2015 and December 31, 2014 </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">282 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">282 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Additional paid-in capital </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>283,811 </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="12%" bgColor=#e6efff>283,691 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Accumulated deficit </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(271,055</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(270,468</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Accumulated other comprehensive loss    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(64</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(34</TD>
  <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)  </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Total stockholders&#146;
      equity </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">12,980 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">13,477 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Total
      liabilities and stockholders&#146; equity </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;29,419 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;31,870 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=center>The accompanying notes are an integral part of these condensed
consolidated financial statements. </P>
<P align=center>3</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<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 LOSS </B><BR><B>(In
thousands of US dollars, except 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>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap><B>Three Months Ended</B> </TD>
  <TD align=center width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap><B>March 31,</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center>&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="12%" align=center nowrap><B><U>2015</U></B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="12%" align=center nowrap><B><U>2014</U></B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Revenue: </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Asset liquidation </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp; &nbsp;Commissions and
      other </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;2,812 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;1,010 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp; &nbsp; &nbsp;Asset sales </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">833    </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">975    </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp; &nbsp;Total revenue</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>3,645 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>1,985 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Operating costs and expenses: </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Asset liquidation </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">1,030 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">465 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp;Patent licensing and
      maintenance </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>38 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>11 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;&nbsp; Selling, general and administrative, including
      expenses paid to related parties </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">2,885 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">2,138 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp;Depreciation and amortization    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>159 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>118 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp; &nbsp; &nbsp;Total operating costs and
      expenses </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">4,112    </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">2,732    </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(467</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(747</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>Earnings (loss) of asset liquidation investments </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">34</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
width="12%">(30</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Operating loss </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>(433</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>(777</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>Other income (expenses): </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp;Earnings of other equity
      method investments </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>5 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>11 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Interest expense &#150; third party </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">(134</TD>
    <TD align=left width="2%" >) </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">(71</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp;Interest expense &#150; related
      party </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>(22</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>(67</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp; &nbsp; &nbsp;Total other expenses </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="12%">(151</TD>
    <TD align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="12%">(127</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Loss before income tax expense </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(584</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(904</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>Income tax expense </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%">3 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%">24,667 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net loss </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(587</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(25,571</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>Other comprehensive loss: </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp;Currency translation
      adjustment (net of tax of $0) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%"
    bgColor=#e6efff>(30</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD>
    <TD align=left width="1%"  bgColor=#e6efff style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff style="border-bottom-style: solid; border-bottom-width: 1">(6</TD>
    <TD align=left width="2%"  bgColor=#e6efff><U>)</U> </TD></TR>
  <TR vAlign=top>
    <TD align=left>Comprehensive loss </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="12%">&nbsp;(617</TD>
    <TD align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="12%">&nbsp;(25,577</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp; </TD>
    <TD width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Weighted average common shares outstanding &#150; basic and
      diluted (in thousands) </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">28,167 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">28,167 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp; </TD>
    <TD width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Net loss per share &#150; basic and diluted </TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;(0.02</TD>
    <TD align=left width="2%" >) </TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;(0.91</TD>
    <TD align=left width="2%" >) </TD></TR></TABLE>
<P align=center>The accompanying notes are an integral part of these condensed
consolidated financial statements. </P>
<P align=center>4</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<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><BR><B>For the three months
ended March 31, 2015 </B><BR><B>(in thousands of US dollars, except share
amounts)</B> <BR><B>(unaudited)</B> <BR></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 8pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left nowrap>&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD width="7%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap><B>Accumulated</B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap>&nbsp; </TD>
  <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD width="7%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap><B>Additional</B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap><B>other</B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap>&nbsp; </TD>
  <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD colspan="4" align=center nowrap><B><U>Preferred stock</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD colspan="4" align=center nowrap><B><U>Common stock</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap><B>paid-in</B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap><B>Accumulated</B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap><B>comprehensive</B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap>&nbsp; </TD>
  <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>&nbsp; </TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD width="7%" align=center nowrap><B><U>Shares</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap><B><U>Amount</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap><B><U>Shares</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap><B><U>Amount</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap><B><U>capital</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap><B><U>deficit</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap><B><U>loss</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="7%" align=center nowrap><B><U>Total</U></B> </TD>
  <TD align=left width="2%">&nbsp;</TD></TR>
  <TR>
    <TD nowrap>&nbsp; </TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="7%">&nbsp; </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="7%">&nbsp; </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="7%">&nbsp; </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="7%">&nbsp; </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="7%">&nbsp; </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="7%">&nbsp; </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="7%">&nbsp; </TD>
    <TD align=center width="2%">&nbsp;</TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD align=center width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp;</TD></TR>
  <TR>
    <TD nowrap>&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff nowrap><B>Balance at January 1, 2015</B> </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>575 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;6 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>28,167,408 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;282 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;283,691 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;(270,468</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;(34</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;13,477 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>Compensation cost related to <BR>&nbsp;&nbsp; stock options    </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">120 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">120 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff nowrap>Net loss </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>(587</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="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>(587</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left nowrap>Foreign currency translation </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" style="border-bottom-style: solid; border-bottom-width: 1">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" style="border-bottom-style: solid; border-bottom-width: 1">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" style="border-bottom-style: solid; border-bottom-width: 1">(30</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" style="border-bottom-style: solid; border-bottom-width: 1">(30</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff nowrap><B>Balance at March 31, 2015</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;6 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>28,167,408 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;282 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;283,811 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;(271,055</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;(64</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;12,980 </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>(In thousands of US dollars)</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>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap><B>Three months ended</B> </TD>
  <TD align=center width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap><B>March 31,</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 2px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"><B>2015</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"
    >&nbsp;</TD>
    <TD
      width="12%" align=center nowrap style="BORDER-BOTTOM: #000000 2px solid"><B>2014</B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Cash flows used in operating activities:</B> </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="12%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Net loss </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;(587</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">$</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">&nbsp;(25,571</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Adjustments to reconcile net loss to net cash
      provided by (used in) <br>
    operating activities: </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>
    <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%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">37 </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">10 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Accrued interest added to principal of
      related party debt </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">67 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Accretion of contingent
      consideration discount </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">89 </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>
    <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">120 </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">123 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Earnings of other
      equity method investments </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">(5</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">(11</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <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">159 </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">118 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD width="12%" 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="12%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <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 bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Decrease in accounts
      receivable </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">310 </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">802 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <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">171 </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">&#151; </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Increase in inventory    </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">(380</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">(113</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Decrease in asset liquidation
      investments </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">177 </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">369 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Decrease in other
      current assets </TD>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">74 </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>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Increase in income taxes receivable </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">(9</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">(21</TD>
    <TD align=left width="2%" valign="bottom" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Decrease in deferred
      income tax assets </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>
    <TD align=left width="1%"  bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff valign="bottom">24,667 </TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Decrease in accounts payable and
      accrued liabilities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="12%" valign="bottom">(640</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">(1,148</TD>
    <TD align=left width="2%" valign="bottom" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Net cash used in
      operating activities </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">(462</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="12%"
    bgColor=#e6efff valign="bottom">(676</TD>
    <TD align=left width="2%"  bgColor=#e6efff valign="bottom">) </TD></TR>
  <TR>
    <TD>
    <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>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Cash flows provided by (used in)
      investing 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>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Cash distributions from other equity
      method investments </TD>
    <TD align=left width="1%" valign="bottom" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">140</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">44 </TD>
    <TD align=left width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#E6EFFF>&nbsp;&nbsp;&nbsp;&nbsp; Proceeds from sale
    of other equity method investments</TD>
    <TD align=left width="1%"  bgColor=#E6EFFF valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" bgColor=#E6EFFF valign="bottom">1,992</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>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Investment in other
      equity method investments </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>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">(11</TD>
    <TD align=left width="2%" valign="bottom">) </TD></TR>
  <TR vAlign=top>
    <TD align=left 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">&#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">(7</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Net cash provided by
      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">2,132 </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">26 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD 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>
    <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 bgcolor="#E6EFFF">
    <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" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">(539</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">(200</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Proceeds
    from debt payable to a related party </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="12%" valign="bottom">633 </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">439 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Repayment of debt payable to a related
      party </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">(1,587</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">&#151; </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Net cash provided by
      (used in) financing activities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom">(1,493</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">239 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">Net increase (decrease) in cash and cash equivalents </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">177 </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">(411</TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Cash and cash equivalents at beginning of
      period </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="12%" valign="bottom">3,633 </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">3,213 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">Cash and cash equivalents at end of period </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom" bgcolor="#E6EFFF"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp;3,810 </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%" valign="bottom" bgcolor="#E6EFFF"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
      width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp;2,802 </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR>
    <TD>
    <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 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>
    <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 bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Taxes paid </TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >$</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp;47 </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD align=left width="1%" valign="bottom" bgcolor="#E6EFFF" >$</TD>
    <TD align=right width="12%" valign="bottom" bgcolor="#E6EFFF">&nbsp;28 </TD>
    <TD align=left width="2%" valign="bottom" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Interest paid </TD>
    <TD align=left width="1%" valign="bottom">$</TD>
    <TD align=right width="12%" valign="bottom">22 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">$</TD>
    <TD align=right width="12%" valign="bottom">52 </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>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_7></A>
<P align=center><B>HERITAGE GLOBAL INC. </B><BR><B>NOTES TO UNAUDITED CONDENSED
CONSOLIDATED FINANCIAL STATEMENTS </B><BR><B>March 31, 2015 </B><BR><B>(amounts
in thousands, except share and per share amounts and where specifically
indicated) </B><BR></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. The Company&#146;s sole operating segment is its asset liquidation
business, which began operations in 2009. </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 the interim
periods included herein. 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, 2014, filed
with the SEC on March 31, 2015.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The results of operations for the
three month period ended March 31, 2015 are not necessarily indicative of those
operating results to be expected for any subsequent interim period or for the
entire year ending December 31, 2015. The accompanying condensed consolidated
balance sheet at December 31, 2014 has been derived from the audited
consolidated balance sheet at December 31, 2014, contained in the above
referenced Form 10-K. </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
accounts receivable, inventory, investments, deferred income tax assets,
goodwill and intangible assets, liabilities, contingent consideration 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,
2014. There have been no changes to these policies in the first three months of
2015.</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 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 therefore adopted
ASU 2014-08 in the first quarter of 2015. However, since the Company does not
currently have either discontinued operations or any planned disposals that
would require the expanded reporting required by ASU 2014-08, its 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 January 2015, the FASB issued
Accounting Standards update 2015-01, <I>Simplifying Income Statement
Presentation by Eliminating the Concept of Extraordinary Items</I> (&#147;ASU
2015-01&#148;). ASU 2015-01 eliminates the requirement for entities to consider
whether an underlying event or transaction is extraordinary, and, if so, to
separately present the item in the income statement net of tax, after income
from continuing operations. Instead, items that are both unusual and infrequent
should be separately presented as a component of income from continuing
operations, or be disclosed in the notes to the financial statements. ASU
2015-01 will be effective for all entities for fiscal years, and interim periods
within those fiscal years, beginning after December 31, 2015. Early adoption is
permitted provided that the new standard is applied from the beginning of the
fiscal year of adoption. The Company has not historically reported extraordinary
items in its consolidated financial statements, and is not aware of any pending
transactions or events that might have required reporting as extraordinary
items, and therefore does not expect the adoption of ASU 2015-01 to have a
material impact on its consolidated financial statements. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In March 2015, the FASB issued
Accounting Standards update 2015-02, <I>Amendments to the Consolidation
Analysis</I> (&#147;ASU 2015-02&#148;). ASU 2015-02 eliminates entity specific
consolidation guidance for limited partnerships, and revises other aspects of
the consolidation analysis, but does not change the existing consolidation
guidance for corporations that are not variable interest entities (&#147;VIEs&#148;). For
public business entities, ASU 2015-02 will be effective for fiscal years, and
interim periods within those fiscal years, beginning after December 15, 2015,
with early adoption permitted. The Company has not yet adopted ASU 2015-02 nor
assessed its potential impact on its consolidated financial statements. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In April 2015, the FASB issued
Accounting Standards update 2015-03, <I>Simplifying the Presentation of Debt
Issuance Costs</I> (&#147;ASU 2015-03&#148;). ASU 2015-03 changes the presentation of debt
issuance costs in financial statements, by requiring them to be presented in the
balance sheet as a direct deduction from the related debt liability, rather than
as an asset. Amortization of the costs is reported as interest expense. There is
no change to the current guidance on the recognition and measurement of debt
issuance costs. For public business entities, ASU 2015-03 will be effective for
fiscal years, and interim periods within those fiscal years, beginning after
December 15, 2015, with early adoption permitted. The Company has not yet
adopted ASU 2015-03 nor assessed its potential impact 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=center>8</P>
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<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
March 31, 2015, subject to the application of a 9% discount rate, is estimated
to have a present value of $4,287. Key assumptions in determining this present
value include projected earnings to the end of 2018 and a weighted average cost
of capital of 31.6%. At March 31, 2015, the Company has estimated that the
current portion of the contingent consideration is $803, and that the
non-current portion is $3,484. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the period June 1, 2014
  through December 31, 2014, the Company recognized a total of $210 of interest
  expense which represents the accretion of the present value discount during the
  period. The Company recognized an additional $89 during the period January 1,
  2015 through March 31, 2015. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp; The intangible assets and goodwill are
  discussed in more detail in Note 6. </P>
<P align=justify><B>Note 4 &#150; Stock-based Compensation</B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At March 31, 2015 the Company had
three stock-based compensation plans, which are described more fully in Note 15
to the audited consolidated financial statements for the year ended December 31,
2014, 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 three months of
both 2015 and 2014, the Company issued 50,000 options to the Company&#146;s
independent directors as part of their annual compensation. No options were
exercised, were forfeited or expired during the first three months of either
2015 or 2014. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The following summarizes the
changes in common stock options for the three months ended March 31, 2015: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="60%" border=0>

  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="17%" align=left nowrap>&nbsp; </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap >&nbsp;</TD>
    <TD width="17%" align=center nowrap><B>Weighted</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="17%" align=left nowrap>&nbsp; </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap >&nbsp;</TD>
    <TD width="17%" align=center nowrap><B>Average</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="17%" align=left nowrap>&nbsp; </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap >&nbsp;</TD>
    <TD width="17%" align=center nowrap><B>Exercise</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD
      width="17%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Options</B> </TD>
    <TD width="2%" align=left nowrap >&nbsp;</TD>
    <TD width="1%" align=left nowrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
      width="17%" align=center nowrap style="BORDER-BOTTOM: #000000 1px solid"><B>Price</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Outstanding at December 31,
      2014 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="17%" bgColor=#e6efff>2,165,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=center width="17%" bgColor=#e6efff>&nbsp;1.71 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Granted </TD>
    <TD align=left width="1%" style="border-bottom-style: solid; border-bottom-width: 1" >&nbsp;</TD>
    <TD align=right width="17%" style="border-bottom-style: solid; border-bottom-width: 1">50,000 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=center width="17%">&nbsp;0.42 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Outstanding at March 31, 2015
    </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="17%"
    bgColor=#e6efff>2,215,000 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=center width="17%" bgColor=#e6efff>&nbsp;1.68 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="17%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD align=center width="17%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Options exercisable at March
      31, 2015 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="17%" bgColor=#e6efff>1,583,750 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=center width="17%" bgColor=#e6efff>&nbsp;1.75 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of March 31, 2015 there is
approximately $253 of non-recognized stock based compensation expense related to
unvested option awards outstanding, which is expected to be recognized over a
weighted average period of 1.8 years. </P>
<P align=justify><B>Note 5 &#150; Loss 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=center>9</P>
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noShade SIZE=5>
<A name=page_11></A>
<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 (&#147;diluted EPS&#148;), since they are
assumed to be exercised, except when their effect would be anti-dilutive. For
the three months ended March 31, 2015 and 2014, respectively, the Company
recorded a net loss and therefore included zero options in its calculation of
diluted EPS, since they would be anti-dilutive.</P>
<P align=justify><B>Note 6 &#150; Intangible Assets and Goodwill </B></P>
<P align=justify><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Identifiable intangible assets </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s identifiable
intangible assets are associated with its acquisitions of HGP in 2012 and NLEX
in 2014. The HGP-related intangible assets are a Customer/Broker Network and a
Trade Name, with useful lives of 12 and 14 years, respectively. The NLEX-related
intangible assets are Customer Relationships, a Non-Compete Agreement and a
Website, with useful lives of 7.6, 2 and 5 years respectively, and a Trade Name.
The Trade Name has an indefinite life and therefore is not being amortized. The
details of all identifiable intangible assets are shown below: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B>March 31,</B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B>December 31,</B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left ><B>Amortized Intangible Assets</B> </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B><U>2015</U></B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B><U>2014</U></B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Customer/Broker Network (HGP)
    </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="15%" bgColor=#e6efff>&nbsp;4,180 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="15%" bgColor=#e6efff>&nbsp;4,180 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Accumulated amortization </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="15%">(1,074</TD>
    <TD align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="15%">(987</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%"
    bgColor=#e6efff>3,106 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%"
    bgColor=#e6efff>3,193 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="15%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="15%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Trade Name (HGP) </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>1,460 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>1,460 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Accumulated amortization </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="15%">(322</TD>
    <TD align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
    width="15%">(295</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%"
    bgColor=#e6efff>1,138 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%"
    bgColor=#e6efff>1,165 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="15%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="15%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Customer Relationships (NLEX)
    </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>834 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>834 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Accumulated amortization </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
width="15%">(91</TD>
    <TD align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
width="15%">(64</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%"
    bgColor=#e6efff>743 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%"
    bgColor=#e6efff>770 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="15%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="15%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Non-Compete Agreement (NLEX)
    </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>71 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>71 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Accumulated amortization </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
width="15%">(30</TD>
    <TD align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right
width="15%">(21</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%"
    bgColor=#e6efff>41 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%"
    bgColor=#e6efff>50 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="15%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="15%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Website (NLEX) </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>48 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>48 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Accumulated amortization </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%">(8</TD>
    <TD align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%">(6</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%"
    bgColor=#e6efff>40 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%"
    bgColor=#e6efff>42 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="15%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="15%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Total net amortized
      intangible assets </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>5,068 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>5,220 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="15%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="15%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff ><B>Unamortized Intangible
      Assets</B> </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="15%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="15%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Trade Name (NLEX) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%">2,437
    </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%">2,437
    </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff >&nbsp; </TD>
    <TD width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="15%" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="15%" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left ><B>Total net intangible assets</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="15%">&nbsp;7,505 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="15%">&nbsp;7,657 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR></TABLE></DIV>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Amortization expense during the
first three months of 2015 and 2014 was $152 and $113, respectively. No
significant residual value is estimated for these intangible assets. </P>
<P align=center>10</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_12></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The estimated amortization
expense during the next five fiscal years is shown below: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="30%" border=0>

  <TR vAlign=top>
    <TD align=center><u><B>Year</B> </u> </TD>
    <TD align=right width="50%"><u><B>Amount</B> </u> </TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#e6efff>2015 </TD>
    <TD align=right width="50%" bgColor=#e6efff>&nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp;$455 </TD></TR>
  <TR vAlign=top>
    <TD align=center>2016 </TD>
    <TD align=right width="50%">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;$587 </TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#e6efff>2017 </TD>
    <TD align=right width="50%" bgColor=#e6efff>&nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp;$572 </TD></TR>
  <TR vAlign=top>
    <TD align=center>2018 </TD>
    <TD align=right width="50%">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;$572 </TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#e6efff>2019 </TD>
    <TD align=right width="50%" bgColor=#e6efff>&nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp;$566 </TD></TR></TABLE></DIV>
<P align=justify><B>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. There were no impairment losses or other charges  to the carrying amount of goodwill during the three months ended March 31,  2015.</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><B><U>Entity acquired</U></B> </TD>
    <TD align=center width="33%" ><B><U>Acquisition date</U></B>
    </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="30%"><B><U>Goodwill</U></B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Equity Partners </TD>
    <TD align=center width="33%"  bgColor=#e6efff>June 2011 </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="30%" bgColor=#e6efff>&nbsp;573 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>HGP </TD>
    <TD align=center width="33%" >February 2012 </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="30%">4,728 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>NLEX </TD>
    <TD align=center width="33%"  bgColor=#e6efff>June 2014 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="30%"
    bgColor=#e6efff>3,545 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Total goodwill </TD>
    <TD align=center width="33%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="30%">&nbsp;8,846 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    >&nbsp;</TD></TR></TABLE></DIV>
<P align=justify><B>Note 7 &#150; Asset Liquidation Investments and Other
Investments</B></P>
<P align=justify><B>Summarized financial information &#150; Equity accounted asset
liquidation investments </B></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>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD colspan="4" align=center><U><B>Three months ended</B> </U></TD>
    <TD align=center width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD colspan="4" align=center><U><B>March 31,</B> </U></TD>
    <TD align=center width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=center width="12%"><U><B>2015</B> </U></TD>
    <TD align=center width="2%" >&nbsp;</TD>
    <TD align=center width="1%" >&nbsp;</TD>
    <TD align=center width="12%"><U><B>2014</B> </U></TD>
    <TD align=center width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="12%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Gross revenues </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;34 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;10 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Gross profit (loss) </TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;34 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;(30</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net income (loss) </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;34 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="12%" bgColor=#e6efff>&nbsp;(30</TD>
  <TD align=left width="2%"  bgColor=#e6efff>)</TD></TR></TABLE>
</DIV>
<P align=justify><B>Other investments </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At March 31, 2015 and December
31, 2014, the Company&#146;s sole other equity investment consisted of a one-third
interest in Knight&#146;s Bridge Capital Partners Internet Fund No. 1 GP LLC
(&#147;Knight&#146;s Bridge GP&#148;), a private company. The investment was acquired in
December 2007 for a purchase price of $20. Knight&#146;s Bridge GP is the general
partner of Knight&#146;s Bridge Capital Partners Internet Fund No. 1 LP (the &#147;Fund&#148;).
The Fund holds investments in several public and non-public Internet-based
e-commerce businesses. The Company accounts for its investment under the equity
method. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At December 31, 2014 the
Company&#146;s net investment was $156, which included approximately $136
representing the Company&#146;s proportionate share of profits related to the Fund&#146;s
fair value increase and projected exit from one of its investments. The Company
received a distribution of $140 in March 2015, representing the final
determination of its share of the profits. At March 31, 2015, following the
Company recording its share of Knight&#146;s Bridge GP&#146;s first quarter operations,
the Company&#146;s investment had a balance of $21.</P>
<P align=center>11</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_13></A>
<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="70%" border=0>

  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="17%" align=center nowrap><B><U>March 31,</U></B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="17%" align=center nowrap><B><U>December 31,</U></B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="17%" align=center nowrap><B><U>2015</U></B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="17%" align=center nowrap><B><U>2014</U></B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="17%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="17%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff ><B>Current:</B> </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="17%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="17%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Credit Facility </TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="17%">&nbsp;&#151; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="17%">&nbsp;539 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Other third party debt </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="17%" bgColor=#e6efff>2,617 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="17%" bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Counsel Loan </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="17%">2,053
    </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="17%">2,985
    </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >&nbsp; </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="17%" bgColor=#e6efff>4,670 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="17%" bgColor=#e6efff>3,524 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left ><B>Non-current:</B> </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="17%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="17%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Other third party debt </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="17%"
    bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="17%"
    bgColor=#e6efff>2,580 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="17%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="17%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Total debt </TD>
    <TD align=left width="1%"  bgColor=#e6efff style="border-bottom-style: double; border-bottom-width: 3">$</TD>
    <TD align=right width="17%" bgColor=#e6efff style="border-bottom-style: double; border-bottom-width: 3">&nbsp;4,670 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " align=right width="17%"
    bgColor=#e6efff>&nbsp;6,104 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At March 31, 2015 all of the
Company&#146;s debt was current, and consisted of a $2,617 loan payable to an
unrelated third party (the &#147;Third Party Loan&#148;), and $2,053 of related party debt
(the &#147;Counsel Loan&#148;). At December 31, 2014 the Company had current debt of
$3,524, consisting of a third party Credit Facility with a balance of $539 and
the Counsel Loan with a balance of $2,985. Also, at December 31, 2014, the Third
Party Loan was non-current and had a balance of $2,580. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Third Party Loan was entered
into during the second quarter of 2014, for a principal amount of $2,500. The
loan bears interest at 6% and had an original maturity date of January 15, 2015.
In December 2014, the maturity date was extended to January 15, 2016 at the same
interest rate. The loan is not subject to any covenants or conditions.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Counsel Loan 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 Wall St. Journal  (&#147;WSJ&#148;) prime rate + 2.0%, or the maximum rate allowable by law. For
2014 and 2015 the rate was 5.25%. Please see Note 11 for further discussion of
transactions with Counsel.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Credit Facility that was
outstanding at December 31, 2014 was 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;) originally dated as of June 2, 2009 and most recently amended as of
December 1, 2014 (the &#147;Amendment Date&#148;). It was utilized to finance the
acquisition of eligible property and equipment for purposes of resale, and bore
interest at the greater of the WSJ prime rate + 1.0%, or 4.5%. The maximum
borrowing available under the Credit Facility was&nbsp; $15,000. The Credit
Facility was repaid in full in March 2015. Subsequent to the repayment of the
Credit Facility the Company has not yet obtained equivalent third party financing. </P>
<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. The Company has not been required to
make any payments since 2009. </P>
<P align=center>12</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_14></A>
<P align=justify><B>Note 10 &#150; Income Taxes </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At
March 31, 2015 the Company has aggregate tax net operating loss carry forwards
of approximately $86,868 ($58,068 of unrestricted net operating tax losses and
approximately $28,800 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 2025
and 2035. 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. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The reported tax expense varies
from the amount that would be provided by applying the statutory U.S. Federal
income tax rate to the loss from continuing operations before taxes for the
following reasons: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD align=left >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap><B><U>Three months</U></B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap><B><U>ended March 31,</U></B> </TD>
    <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B><U>2015</U></B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="15%" align=center nowrap><B><U>2014</U></B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="15%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="15%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >
    <p style="text-indent: -15pt; margin-left: 15pt">Expected federal statutory
      tax benefit </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="15%" bgColor=#e6efff>&nbsp;(231</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="15%" bgColor=#e6efff>&nbsp;(354</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left >
    <p style="text-indent: -15pt; margin-left: 15pt">Increase (reduction) in taxes resulting from:    </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="15%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="15%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp; State
      income taxes recoverable </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>3 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Non-deductible expenses
      (permanent differences) </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="15%">11 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="15%">8 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Change in
      valuation allowance </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>1,164 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="15%" bgColor=#e6efff>24,749 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Rate changes </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="15%">16 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="15%">36 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Other </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%"
    bgColor=#e6efff>(960</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="15%"
    bgColor=#e6efff>228 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >
    <p style="text-indent: -15pt; margin-left: 15pt">Income tax expense </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="15%">&nbsp;3 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right
      width="15%">24,667 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR></TABLE>
</DIV>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We record net deferred tax assets to the extent that we
believe such assets will more likely than not be realized. As a result of our
cumulative losses and uncertainty with respect to future taxable income, we have
provided a full valuation allowance against our net deferred tax assets as of
March 31, 2014 and 2015.</P>
<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 below, Counsel was the Company&#146;s majority shareholder. Counsel
remains a related party, following the distribution of its investment in HGI to
Counsel shareholders, as a result of the Services Agreement discussed below.
Therefore, at March 31, 2015 and December 31, 2014, the Company reported amounts
owed to Counsel of $2,053 and $2,985, respectively, as related party debt.
Interest of $379 has been accrued and capitalized as of March 31, 2015. </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
specifically relating to the ongoing operations of HGI&#146;s asset liquidation
business. The amounts due under the Agreement were payable within 30 days
following the respective year end, subject to applicable restrictions. Any
unpaid amounts bore interest at 10% per annum commencing on the day after such
year end.</P>
<P align=center>13</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the first quarter of 2013,
Counsel announced its plan to dispose of its interest in HGI, and 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.</P>
<A name=page_16></A>
<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 had an initial term of one year, with a
provision for automatic renewal 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 at
March 31, 2015, the Services Agreement remained in effect.</P>
<P align=justify>&nbsp;&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="50%" border=0>

  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap><u><B>Three months ended</B> </u> </TD>
    <TD align=right width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap><u><B>March 31,</B> </u> </TD>
    <TD align=center width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="22%" align=center nowrap><B><U>2015</U></B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="22%" align=center nowrap><B><U>2014</U></B> </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Management fees </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="22%" bgColor=#e6efff>90 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="22%" bgColor=#e6efff>90 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Other charges </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="22%">19</TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="22%">19</TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="22%"
    bgColor=#e6efff>109 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="22%"
    bgColor=#e6efff>109 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
</DIV>
<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, which is
owned by senior officers of NLEX. The lease amounts paid by the Company to the
related parties, which are included in selling, general and administrative
expenses, are detailed below: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="50%" border=0>

  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap style="border-right-style: none; border-right-width: medium">
    <u><B>Three months</B> </u> </TD>
    <TD align=center width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap style="border-right-style: none; border-right-width: medium">
    <u><B>ended March 31,</B> </u> </TD>
    <TD align=left width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left ><B>Leased premises location</B> </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="22%" align=center nowrap style="border-right-style: none; border-right-width: medium"><B><U>2015</U></B> </TD>
    <TD width="2%" align=center nowrap style="border-style: none; border-width: medium" >&nbsp;</TD>
    <TD width="1%" align=center nowrap style="border-left-style: none; border-left-width: medium" >&nbsp;</TD>
    <TD width="22%" align=center nowrap style="border-right-style: none; border-right-width: medium"><B><U>2014</U></B> </TD>
    <TD align=left width="2%" style="border-style: none; border-width: medium" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Foster City, CA </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="22%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">&nbsp;57 </TD>
    <TD align=left width="2%"  bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff style="border-left-style: none; border-left-width: medium">$</TD>
    <TD align=right width="22%" bgColor=#e6efff style="border-right-style: none; border-right-width: medium">&nbsp;57 </TD>
    <TD align=left width="2%"  bgColor=#e6efff style="border-style: none; border-width: medium">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >Edwardsville, IL </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" align=right width="22%">24</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%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-left-style:none; border-left-width:medium" align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-right-style:none; border-right-width:medium" align=right width="22%">&#151; </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%"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff >Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" align=right width="22%"
    bgColor=#e6efff>&nbsp;81 </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; ; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium" align=left width="2%"
     bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-left-style:none; border-left-width:medium" align=left width="1%"
     bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; ; border-right-style:none; border-right-width:medium" align=right width="22%"
    bgColor=#e6efff>&nbsp;57 </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>&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 March 31, 2015 for disclosure. There have been no material
subsequent events requiring disclosure in this Report.</P>
<P align=center>14</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_17></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 three months ended March 31, 2015, 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, 2014, 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 all 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 transaction is also discussed in Note 3 of the
unaudited condensed consolidated interim financial statements. </P>
<p align="center">15</p>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_18></A>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The organization chart below
outlines the basic corporate structure of the Company as of March 31, 2015. </P>
<P align=center>
<IMG
src="form10qx18x1.jpg"
border=0 width="618" height="264">&nbsp;<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>Registrant.</P></TD></TR>
  <TR>
    <TD vAlign=top width="5%">(2) </TD>
    <TD>
      <P align=justify>Full service, global auction, appraisal and asset
      advisory company.</P></TD></TR>
  <TR>
    <TD vAlign=top width="5%">(3) </TD>
    <TD>
      <P align=justify>Asset liquidation company which acquires and monetizes
      distressed and surplus assets.</P></TD></TR>
  <TR>
    <TD vAlign=top width="5%">(4) </TD>
    <TD>
      <P align=justify>Investment banking firm specializing in financially
      distressed companies and properties.</P></TD></TR>
  <TR>
    <TD vAlign=top width="5%">(5) </TD>
    <TD>
      <P align=justify>Broker of charged-off receivables.</P></TD></TR>
  <TR>
    <TD vAlign=top width="5%">(6) </TD>
    <TD>
      <P align=justify>Owns and licenses telecommunications
  patents.</P></TD></TR></TABLE></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 build
a sustainable, long-term global capital asset solutions business that is the
leading resource for clients requiring capital asset solutions.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. In the second
quarter of 2011, HG LLC acquired 100% of the business of EP USA, LLC (d/b/a
Equity Partners) (&#147;Equity Partners&#148;), thereby expanding the Company&#146;s
operations. Equity Partners is a boutique investment banking firm and provider
of financial solutions for distressed businesses and properties.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In February 2012 the Company
increased its in-house asset liquidation expertise via its acquisition of 100%
of the outstanding equity of Heritage Global Partners, Inc. (&#147;HGP&#148;), a 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. </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. 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.
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">16</p>
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<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As a result of the events and
acquisitions outlined above, HGI is positioned to provide an array of
value-added capital asset solutions: auction and appraisal services, traditional
asset disposition sales, and financial solutions for distressed businesses and
properties. Management believes that HGI&#146;s expanded global platform will allow
the Company to achieve its long term industry leadership goals. </P>
<P align=justify><B><I>Intellectual property licensing </I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company holds several
patents, including two that relate to Voice over Internet Protocol (&#147;VoIP&#148;).
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 (the &#147;Vendor&#148;).
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 related 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;The 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, HGI competes with other liquidators, auction
companies, dealers and brokers. It also competes with them for potential
purchasers, as well as with equipment manufacturers, distributors, dealers and
equipment rental companies. Some competitors have significantly greater
financial and marketing resources and name recognition. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;HGI&#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 give the Company access to more
opportunities, helping to mitigate some of the competition from the market&#146;s
larger participants and contribute to the Company&#146;s objective 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">17</p>
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<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 accounts receivable, inventory,
investments, goodwill, intangible assets, deferred income tax assets,
liabilities, contingent consideration, and stock-based compensation. These
estimates are considered significant either 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,
2014. There have been no changes to these policies in the first three months of
2015. </P>
<p align="center">18</p>
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<P align=justify><B>Management&#146;s Discussion of Financial Condition</B><B><I>
</I></B></P>
<P align=justify><B><I>Liquidity and Capital Resources </I></B></P>
<P
align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG><EM>Liquidity</EM></STRONG>
</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At March 31, 2015 the Company had
a working capital deficit of $6,400, as compared to a working capital deficit of
$3,883 at December 31, 2014, an increase of $2,517. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s current assets
decreased to $5,595 compared to $7,575 at December 31, 2014. The most
significant change was a decrease of $2,301 in accounts receivable. This was
primarily due to the receipt of $1,992 of proceeds related to the Company&#146;s exit
from its investment in Polaroid during the fourth quarter of 2014, $1,587 of
which was then used to repay related party debt (the &#147;Counsel Loan&#148;) owing to
Counsel.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s current liabilities
increased to $11,995 compared to $11,458 at December 31, 2014. Accounts payable
and accrued liabilities decreased by $609, and the Counsel Loan decreased by net
$932, for a total decrease of $1,541. This was offset by a net increase of
$2,078 in the Company&#146;s current third party debt. Although during the first
quarter of 2015 the Company repaid the $539 Credit Facility balance that was
outstanding at December 31, 2014, it also increased its current third party debt
by $2,580 (the &#147;Third Party Loan&#148;) that was non-current at December 31, 2014. In
addition, the Third Party Loan was increased by the accrual of $37 of interest
during the first quarter of 2015. The Third Party Loan matures on January 15,
2016.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the first quarter of 2015,
the Company&#146;s primary sources of cash were the operations of its asset
liquidation business, cash receipts of $2,132 related to its equity method
investments, and advances of $633 under the Counsel Loan. Cash disbursements,
other than those related to debt repayment of $2,126 ($539 to third parties and
$1,587 under the Counsel Loan), were primarily related to operating
expenses.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;It should be noted that the
Company has historically classified both real estate inventory and asset
liquidation investments as non-current, although they are expected to be
converted to cash within a year. At March 31, 2015 and December 31, 2014, these
assets totaled $7,309 and $7,486, respectively. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company is continuing to pursue licensing and royalty
agreements with respect to its patents. However, the Company expects that its
asset liquidation business will continue to be the primary source of cash
required for ongoing operations for the foreseeable future. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<EM><STRONG>Ownership Structure
and Capital Resources</STRONG> </EM></P>
<UL style="TEXT-ALIGN: justify">
  <LI>At March 31, 2015 the Company had stockholders&#146; equity of $12,980, as
  compared to $13,477 at December 31, 2014.
    <br>
  &nbsp;
  <LI>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 has continued to provide management and other
  services to HGI. For more detail regarding the Services Agreement, see Note 11
  in the unaudited condensed consolidated financial statements. </LI></UL>
<P align=justify><B><I>Cash Position and Cash Flows</I></B><B> </B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash and cash equivalents at
March 31, 2015 were $3,810 as compared to $3,633 at December 31, 2014, an
increase of $177. </P>
<p align="center">19</p>
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<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 $462 during the
three months ended March 31, 2015 as compared to $676 cash used during the same
period in 2014. During the first three months of 2015 the Company had a pre-tax
loss of $584, as compared to a pre-tax loss of $904 for the same period in 2014,
a decrease of $320. The operations of NLEX, which was acquired during the second
quarter of 2014, generated $335 of operating profit in the unaudited condensed
consolidated interim financial statements for the three months ended March 31,
2015. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;With respect to operations, the
Company&#146;s operating loss decreased to $433 as compared to $777 for the same
period in 2014. Gross profit from asset liquidation operations, including
earnings from asset liquidation investments, increased by $1,159. This change
was largely due to the inclusion of NLEX gross profit of $962 in 2015. Operating
expenses, including depreciation and amortization, increased by $788, of which
$628 related to the 2015 inclusion of NLEX. Interest expense in 2015 was $18
greater than in 2014, at $156 compared to $138. In the first three months of
2015 the Company recorded tax expense of $3, as compared to recording expense of
$24,667 in 2014, which consisted of a write-down of deferred income tax
assets.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The most significant changes in
operating activities during the first three months of 2015 as compared to the
first three months of 2014, aside from those relating to tax, were in accounts
receivable and accounts payable and accrued liabilities. Accounts receivable
decreased by $310 in 2015 as compared to decreasing by $802 in 2014. Accounts
payable and accrued liabilities decreased $640 in 2015 as compared to decreasing
$1,148 in 2014.<I> </I></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I>Cash provided by or used in
investing activities </I></B>Cash provided by investing activities during the
three months ended March 31, 2015 was $2,132, as compared to $26 cash provided
during the same period in 2014. The 2015 activity consisted solely of the
following cash
receipts related to the Company&#146;s equity method investments: $1,992 of proceeds
from the Company&#146;s December 2014 exit from Polaroid, and $140 of distribution
from Knight&#146;s Bridge GP. In 2014 the Company invested $11 in Polaroid, and
received $44 of cash distributions. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I>Cash provided by or used in
financing activities </I></B>Cash used in financing activities was $1,493 during
the three months ended March 31, 2015, as compared to $239 cash provided during
the same period in 2014. The 2015 activity consisted of $539 repaid to third
parties, and net $954 repaid to Counsel. In 2014, the Company repaid $200 to
third parties and received $439 from Counsel.</P>
<p align="center">20</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;The following table sets out the
Company&#146;s condensed consolidated quarterly results of operations for the eight
quarters ended March 31, 2015, as well as for the three months ended March 31,
2014 and 2015.</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 8pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=center>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD width="5%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="5%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="5%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="5%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="5%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="5%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="5%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="5%" align=center nowrap>&nbsp; </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD colspan="4" align=center nowrap><B>Three months ended</B> </TD>
  <TD align=right width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=center width="1%">&nbsp;</TD>
    <TD width="5%" align=center nowrap><B><U>Q2/13</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="5%" align=center nowrap><B><U>Q3/13</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="5%" align=center nowrap><B><U>Q4/13</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="5%" align=center nowrap><B><U>Q1/14</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="5%" align=center nowrap><B><U>Q2/14</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="5%" align=center nowrap><B><U>Q3/14</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="5%" align=center nowrap><B><U>Q4/14</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="5%" align=center nowrap><B><U>Q1/15</U></B> </TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD width="1%" align=center nowrap>&nbsp;</TD>
    <TD width="5%" align=center nowrap><B><U>March 31/14 </U></B></TD>
    <TD align=center width="2%" nowrap>&nbsp;</TD>
    <TD align=center width="1%" nowrap>&nbsp;</TD>
    <TD align=center width="5%" nowrap><STRONG><U>March 31/15</U></STRONG> </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt"><B>Revenue</B> </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">Asset liquidation: </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">Commissions and other </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">1,780 </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="5%" bgColor=#e6efff valign="bottom">1,064 </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="5%" bgColor=#e6efff valign="bottom">2,232 </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="5%" bgColor=#e6efff valign="bottom">1,010 </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="5%" bgColor=#e6efff valign="bottom">2,312 </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="5%" bgColor=#e6efff valign="bottom">1,365 </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="5%" bgColor=#e6efff valign="bottom">3,239 </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="5%" bgColor=#e6efff valign="bottom">2,812 </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="5%" bgColor=#e6efff valign="bottom">1,010 </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="5%" bgColor=#e6efff valign="bottom">2,812 </TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">Asset sales </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="5%" valign="bottom">152</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">1,201    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">247</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">975</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">499</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">4,738    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">48 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">833</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="5%" valign="bottom">975</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">833</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">Total asset liquidation revenue </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">1,932 </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="5%" bgColor=#e6efff valign="bottom">2,265 </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="5%" bgColor=#e6efff valign="bottom">2,479 </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="5%" bgColor=#e6efff valign="bottom">1,985 </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="5%" bgColor=#e6efff valign="bottom">2,811 </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="5%" bgColor=#e6efff valign="bottom">6,103 </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="5%" bgColor=#e6efff valign="bottom">3,287 </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="5%" bgColor=#e6efff valign="bottom">3,645 </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="5%" bgColor=#e6efff valign="bottom">1,985 </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="5%" bgColor=#e6efff valign="bottom">3,645 </TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">Intellectual property licensing </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="5%" valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">624</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="5%" valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">Total revenue </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="5%"
    bgColor=#e6efff valign="bottom">1,932 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">2,889 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">2,479 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">1,985 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">2,811 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">6,103 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">3,287 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">3,645 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="5%"
    bgColor=#e6efff valign="bottom">1,985 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">3,645 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt"><B>Operating costs and expenses:</B> </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="5%" 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="5%" 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="5%" 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="5%" 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="5%" 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="5%" 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="5%" 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="5%" 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="5%" 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="5%" bgColor=#e6efff valign="bottom">&nbsp; </TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">Asset liquidation </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">341 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">905 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">1,030 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">465 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">569 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">3,385 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">212 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">1,030 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">465 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">1,030 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">Patent licensing and maintenance </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">6 </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="5%" bgColor=#e6efff valign="bottom">10 </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="5%" bgColor=#e6efff valign="bottom">25 </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="5%" bgColor=#e6efff valign="bottom">11 </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="5%" bgColor=#e6efff valign="bottom">5 </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="5%" bgColor=#e6efff valign="bottom">16 </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="5%" bgColor=#e6efff valign="bottom">11 </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="5%" bgColor=#e6efff valign="bottom">38 </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="5%" bgColor=#e6efff valign="bottom">11 </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="5%" bgColor=#e6efff valign="bottom">38 </TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">Selling, general and administrative </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">2,580 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">2,078 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">2,404 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">2,138 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">2,604 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">2,682 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">3,565 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">2,885 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">2,138 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">2,885 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">Depreciation and amortization </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">119 </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="5%" bgColor=#e6efff valign="bottom">118 </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="5%" bgColor=#e6efff valign="bottom">114 </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="5%" bgColor=#e6efff valign="bottom">118 </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="5%" bgColor=#e6efff valign="bottom">120 </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="5%" bgColor=#e6efff valign="bottom">119 </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="5%" bgColor=#e6efff valign="bottom">209 </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="5%" bgColor=#e6efff valign="bottom">159 </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="5%" bgColor=#e6efff valign="bottom">118 </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="5%" bgColor=#e6efff valign="bottom">159 </TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">Interest expense </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="5%" valign="bottom">174</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">130</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">157</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">138</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">139</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">122</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">305</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">156</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="5%" valign="bottom">138</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%" valign="bottom">156</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">Total operating costs and expenses </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="5%"
    bgColor=#e6efff valign="bottom">3,220 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">3,241 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">3,730 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">2,870 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">3,437 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">6,324 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">4,302 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">4,268 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="5%"
    bgColor=#e6efff valign="bottom">2,870 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">4,268 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(1,288</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(352</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(1,251</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(885</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(626</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(221</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(1,015</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(623</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(885</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(623</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD></TR>

  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF">
    <p style="text-indent: -10pt; margin-left: 10pt">Earnings (loss) of asset liquidation investments </TD>
    <TD width="1%" align=left valign="bottom" bgcolor="#E6EFFF">&nbsp;</TD>
    <TD width="5%" align=right valign="bottom" bgcolor="#E6EFFF">7 </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="5%" align=right valign="bottom" bgcolor="#E6EFFF">456 </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="5%" align=right valign="bottom" bgcolor="#E6EFFF">(65</TD>
    <TD width="2%" align=left valign="bottom" bgcolor="#E6EFFF">) </TD>
    <TD width="1%" align=left valign="bottom" bgcolor="#E6EFFF">&nbsp;</TD>
    <TD width="5%" align=right valign="bottom" bgcolor="#E6EFFF">(30</TD>
    <TD width="2%" align=left valign="bottom" bgcolor="#E6EFFF">) </TD>
    <TD width="1%" align=left valign="bottom" bgcolor="#E6EFFF">&nbsp;</TD>
    <TD width="5%" align=right valign="bottom" bgcolor="#E6EFFF">18 </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="5%" align=right valign="bottom" bgcolor="#E6EFFF">(41</TD>
    <TD width="2%" align=left valign="bottom" bgcolor="#E6EFFF">) </TD>
    <TD width="1%" align=left valign="bottom" bgcolor="#E6EFFF">&nbsp;</TD>
    <TD width="5%" align=right valign="bottom" bgcolor="#E6EFFF">196 </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="5%" align=right valign="bottom" bgcolor="#E6EFFF">34 </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="5%" align=right valign="bottom" bgcolor="#E6EFFF">(30</TD>
    <TD width="2%" align=left valign="bottom" bgcolor="#E6EFFF">) </TD>
    <TD width="1%" align=left valign="bottom" bgcolor="#E6EFFF">&nbsp;</TD>
    <TD width="5%" align=right valign="bottom" bgcolor="#E6EFFF">34 </TD>
    <TD width="2%" align=left valign="bottom" bgcolor="#E6EFFF">&nbsp;</TD></TR>

  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">Earnings of other equity method investments </TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">38 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">23 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">65 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">11 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">24 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">129 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">97 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">5 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">11 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" valign="bottom">5 </TD>
    <TD align=left width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">Other income </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="5%"
    bgColor=#e6efff valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">551 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="5%"
    bgColor=#e6efff valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">Income (loss) before tax </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(1,243</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">127 </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="5%" bgColor=#e6efff valign="bottom">(1,251</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(904</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(584</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(133</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(171</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(584</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(904</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=right width="5%" bgColor=#e6efff valign="bottom">(584</TD>
    <TD align=left width="2%" bgColor=#e6efff valign="bottom">) </TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">Income tax expense (recovery) </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="5%"
    bgColor=#e6efff valign="bottom">(500</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">387 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">3,495 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">24,667 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">55 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">3 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="5%"
    bgColor=#e6efff valign="bottom">24,667 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%"
    bgColor=#e6efff valign="bottom">3 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="2%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt"></TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom"></TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom"></TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom"></TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom"></TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom"></TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom"></TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom"></TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom"></TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom"></TD>
    <TD width="2%" valign="bottom">&nbsp;</TD>
    <TD width="1%" valign="bottom">&nbsp;</TD>
    <TD width="5%" valign="bottom"></TD>
    <TD width="2%" valign="bottom">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">Net loss </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="5%"
    bgColor=#e6efff valign="bottom">(743</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff valign="bottom">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="5%"
    bgColor=#e6efff valign="bottom">(260</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff valign="bottom">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="5%"
    bgColor=#e6efff valign="bottom">(4,746</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff valign="bottom">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="5%"
    bgColor=#e6efff valign="bottom">(25,571</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff valign="bottom">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="5%"
    bgColor=#e6efff valign="bottom">(584</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff valign="bottom">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="5%"
    bgColor=#e6efff valign="bottom">(188</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff valign="bottom">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="5%"
    bgColor=#e6efff valign="bottom">(171</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff valign="bottom">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="5%"
    bgColor=#e6efff valign="bottom">(587</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff valign="bottom">) </TD>
    <TD align=left width="1%" bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="5%"
    bgColor=#e6efff valign="bottom">(25,571</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff valign="bottom">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff valign="bottom">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="5%"
    bgColor=#e6efff valign="bottom">(587</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff valign="bottom">) </TD></TR></TABLE>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company&#146;s asset liquidation revenue has several components: 1) traditional asset
disposition services, such as commissions from on-line and webcast auctions,
liquidations and negotiated sales, and commissions from the NLEX charged-off
receivables business, 2) the acquisition and subsequent disposition of
distressed and surplus assets, including industrial machinery and equipment,
real estate, inventories, accounts receivable and distressed debt, and 3) fees
earned for management advisory services. The Company also earns income from its
asset liquidation business through its earnings from asset liquidation
investments. </P>
<P align=justify><STRONG><EM>Three-Month Period Ended March 31, 2015 Compared to
Three-Month Period Ended March 31, 2014 </EM></STRONG></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>Asset liquidation
revenues</STRONG> were $3,645 in 2015 compared to $1,985 in 2014, <B>asset
liquidation expense</B> was $1,030 in 2015 compared to $465 in 2014, and
<B>earnings of asset liquidation investments</B> were $34 in 2015 compared to a
loss of $30 in 2014. The net earnings of these three items were therefore $2,649
in 2015 compared to $1,490 in 2014, an increase of $1,159 or 77.8%. 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 $962 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 $38 during the three months ended March 31, 2015,
compared to $11 during the same period in 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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Selling, general and
administrative expense</B>, including expenses paid to related parties, was
$2,885 during the three months ended March 31, 2015, compared to $2,138 during
the same period in 2014, an increase of $747 or 34.9%. Expenses increased
overall primarily due to the inclusion of NLEX expenses of  $628 in 2015. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Significant components of
selling, general and administrative expense were as shown below: </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 colspan="4" align=center nowrap><u><B>Three months ended</B> </u>  </TD>
    <TD align=center nowrap>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD colspan="4" align=center nowrap><u><B>March 31,</B> </u>  </TD>
    <TD align=center nowrap>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD width="12%" align=center nowrap><B><U>2015</U></B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="12%" align=center nowrap><B><U>2014</U></B> </TD>
    <TD width="2%" align=center nowrap >&nbsp;</TD>
    <TD width="1%" align=center nowrap >&nbsp;</TD>
    <TD width="12%" align=center nowrap><B><U>% change</U></B> </TD>
  <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Compensation: </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=center width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=center width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=center width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=center width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=center width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=center width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=center width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp; &nbsp;HGP </TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;943 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >$</TD>
    <TD align=right width="12%">&nbsp;950 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">(0.7</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;Equity Partners </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>310 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>251 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>23.5 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp; &nbsp;NLEX </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">454 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">&#151; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">N/A </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;President&#146;s salary </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>34 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>34 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>&#151; </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp; &nbsp;Stock-based compensation </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">120 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">123 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">(2.4</TD>
    <TD align=left width="2%" >) </TD></TR>
  <TR>
    <TD bgColor=#e6efff>&nbsp; </TD>
    <TD width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Legal </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">111 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">30 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">270.0 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Consulting </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>103 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>119 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>(13.4</TD>
    <TD align=left width="2%"  bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>Counsel management fees </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">90 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">90 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">&#151; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Accounting and tax consulting </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>76 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>72 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>5.6 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Insurance, including Directors and Officers liability </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">45 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">37 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">21.6</TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Occupancy </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>143 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>112</TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>27.6</TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Travel and entertainment </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">227 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">160 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="12%">41.9 </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Advertising and promotion </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>102 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>80 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="12%" bgColor=#e6efff>27.5 </TD>
    <TD align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The increases in insurance,
occupancy, travel and entertainment, and advertising and promotion expense are
due to the inclusion of NLEX expenses in 2015. The increase in legal is due to
increased corporate costs, as well as fees incurred with respect to specific
asset liquidation deal settlement, and costs to exit the Credit Facility that
was paid in full during the first quarter of 2015. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Depreciation and amortization
expense</B> was $159 in 2015 compared to $118 in 2014. Amortization expense
related to intangible assets was $152 in 2015 compared to $113 in 2014, with the
increase in 2015 due to the inclusion of amortization of the NLEX intangible
assets acquired in the second quarter of 2014. In both years, the remaining
expense represents depreciation of property, plant and equipment.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>Inflation</STRONG>.
Inflation did not have a significant impact on our results during the most recent
fiscal quarter. </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>Off-Balance Sheet
Transactions</STRONG>. We have not engaged in any material off-balance sheet
transactions.</P>
<p align="center">22</p>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_25></A>
<P align=justify><B><I>Non-GAAP Financial Measure - Earnings before Interest,
Taxes, Depreciation and Amortization (&#147;EBITDA&#148;)</I></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We prepared our unaudited
condensed consolidated financial statements in accordance with accounting
principles generally accepted in the United States (&#147;GAAP&#148;). </P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We use the non-GAAP financial
measure &#147;EBITDA&#148; in assessing the Company&#146;s results. We define EBITDA as net
income less interest expense, provision for income taxes, depreciation and
amortization. We believe that EBITDA is relevant and useful supplemental
information for our investors. Management believes that the presentation of this
non-GAAP financial measure, when considered together with our GAAP financial
measures and the reconciliation to the most directly comparable GAAP financial
measure, provides a more complete understanding of the factors and trends
affecting the Company than could be obtained absent these disclosures.
Management uses EBITDA to make operating and strategic decisions and evaluate
the Company&#146;s performance. We have disclosed this non-GAAP financial measure so
that our investors have the same financial data that management uses, with the
intention of assisting investors to make comparisons to our historical operating
results and analyze our underlying performance. Management believes that EBITDA
is a useful supplemental tool to evaluate the underlying operating performance
of the Company on an ongoing basis. Our use of EBITDA is not meant to be, and
should not be, considered in isolation or as a substitute for, or superior to,
any GAAP financial measure. You should carefully evaluate the quarterly
financial information, below, which reconciles EBITDA to our GAAP reported net
loss for the periods presented.</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 8pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap>&nbsp; </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap>&nbsp; </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap>&nbsp; </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap>&nbsp; </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap>&nbsp; </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap>&nbsp; </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap>&nbsp; </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap>&nbsp; </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD colspan="4" align=center vAlign=bottom nowrap><B>Three months ended</B> </TD>
  <TD vAlign=bottom align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap><B><U>Q2/13</U></B> </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap><B><U>Q3/13</U></B> </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap><B><U>Q4/13</U></B> </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap><B><U>Q1/14</U></B> </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap><B><U>Q2/14</U></B> </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap><B><U>Q3/14</U></B> </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap><B><U>Q4/14</U></B> </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap><B><U>Q1/15</U></B> </TD>
    <TD width="2%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="1%" align=center vAlign=bottom nowrap>&nbsp;</TD>
    <TD width="5%" align=center vAlign=bottom nowrap><B><U>March 31/14 </U></B></TD>
    <TD vAlign=bottom align=center width="2%" nowrap>&nbsp;</TD>
    <TD vAlign=bottom align=center width="1%" nowrap>&nbsp;</TD>
    <TD vAlign=bottom align=center width="5%" nowrap><STRONG><U>March
      31/15</U></STRONG> </TD>
    <TD vAlign=bottom align=center width="2%">&nbsp;</TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">EBITDA </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>(950</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="5%" bgColor=#e6efff>375 </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="5%" bgColor=#e6efff>(980</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="5%" bgColor=#e6efff>(648</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="5%" bgColor=#e6efff>(325</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="5%" bgColor=#e6efff>108 </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="5%" bgColor=#e6efff>343 </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="5%" bgColor=#e6efff>(269</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="5%" bgColor=#e6efff>(648</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="5%" bgColor=#e6efff>(269</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR>
    <TD>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="5%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">Deduct: </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="5%" 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="5%" 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="5%" 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="5%" 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="5%" 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="5%" 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="5%" 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="5%" 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="5%" 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="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">Depreciation and amortization </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%">119 </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="5%">118 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%">114 </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="5%">118 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%">120 </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="5%">119 </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="5%">209 </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="5%">159 </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="5%">118 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%">159 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">Interest expense </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>174 </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="5%" bgColor=#e6efff>130 </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="5%" bgColor=#e6efff>157 </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="5%" bgColor=#e6efff>138 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>139 </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="5%" bgColor=#e6efff>122 </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="5%" bgColor=#e6efff>305 </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="5%" bgColor=#e6efff>156 </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="5%" bgColor=#e6efff>138 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="5%" bgColor=#e6efff>156 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">Income tax expense (recovery) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%">(500</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%">387 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%">3,495 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%">24,667 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%">55 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%">3 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="5%">24,667 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="5%">3 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR>
    <TD bgColor=#e6efff>
    <p style="text-indent: -10pt; margin-left: 10pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="5%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>
    <p style="text-indent: -10pt; margin-left: 10pt">Net loss </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%">(743</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%">(260</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%">(4,746</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%">(25,571</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%">(584</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%">(188</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%">(171</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%">(587</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%">(25,571</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="5%">(587</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">) </TD></TR></TABLE>
<p align="center">23</p>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_26></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 one debt instrument that has a variable interest rate. The Counsel Loan
bears interest at a rate per annum equal to the lesser of the WSJ prime rate +
2.0%, or the maximum rate allowable by law. Assuming that the Counsel Loan amount at March 31, 2015 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 $21 for
that twelve-month period. We do not believe that, in the near term, we are
subject to material market risk on our debt.</P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We did not have any foreign
currency hedges or other derivative financial instruments as of March 31, 2015.
We do not enter into financial instruments for trading or speculative purposes
and do not currently utilize derivative financial instruments. Originally 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 in the third quarter of 2012, we have become subject to
greater foreign currency exchange rate risk. Management monitors operations and
will 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 first fiscal quarter of
2015 that have materially affected, or are reasonably likely to materially
affect, our internal control over financial reporting. </P>
<p align="center">24</p>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_27></A>
<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,
2014, as filed with the SEC on March 31, 2015.</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,
2014, as filed with the SEC on March 31, 2015. </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">25</p>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_28></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=center><B>Exhibit No.</B> </TD>
    <TD align=center width="85%" ><B>Identification of
      Exhibit</B> </TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=center width="85%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="exhibit31-1.htm">31.1 </a></TD>
    <TD align=left width="85%" bgColor=#eeeeee >
      <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="85%" >
      <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="85%" 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="85%" >
      <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="85%" 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="85%" >
      <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="85%" 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="85%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="hgbl-20150331.xml">101.INS </a></TD>
    <TD align=left width="85%" bgColor=#eeeeee >
      <P align=justify><a href="hgbl-20150331.xml">XBRL Instance Document </a></P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="hgbl-20150331.xsd">101.SCH </a></TD>
    <TD align=left width="85%" bgColor=#eeeeee >
      <P align=justify><a href="hgbl-20150331.xsd">XBRL Taxonomy Extension Schema Document </a></P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="hgbl-20150331_cal.xml">101.CAL </a></TD>
    <TD align=left width="85%" bgColor=#eeeeee >
    <P align=justify><a href="hgbl-20150331_cal.xml">XBRL Taxonomy Extension Calculation Linkbase Document    </a></P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="hgbl-20150331_def.xml">101.DEF </a></TD>
    <TD align=left width="85%" bgColor=#eeeeee >
    <P align=justify><a href="hgbl-20150331_def.xml">XBRL Taxonomy Extension Definition Linkbase Document    </a></P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="hgbl-20150331_lab.xml">101.LAB </a></TD>
    <TD align=left width="85%" bgColor=#eeeeee >
  <P align=justify><a href="hgbl-20150331_lab.xml">XBRL Taxonomy Extension Labels Linkbase Document  </a></P></TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="85%" >
      <P align=justify>&nbsp;</P></TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="hgbl-20150331_pre.xml">101.PRE </a></TD>
    <TD align=left width="85%" bgColor=#eeeeee ><a href="hgbl-20150331_pre.xml">XBRL Taxonomy
      Extension Presentation Linkbase Document </a></TD></TR></TABLE>
<p align="center">26</p>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_29></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>Date: May 14, 2015 </TD>
    <TD align=left width="5%" >By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%"
    >/s/ Ross Dove</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%" >Ross Dove</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%" >Chief Executive Officer</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%" >(Principal Executive Officer)
  </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="5%" >&nbsp; </TD>
    <TD width="45%" >&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="5%" >&nbsp; </TD>
    <TD width="45%" >&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%" >By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%"
    >/s/ Scott A. West</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%" >Scott A. West</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%" >Chief Financial Officer</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%" >&nbsp; </TD>
    <TD align=left width="45%" >(Principal Financial Officer and
      Principal Accounting Officer) </TD></TR>
</TABLE>
<p align="center">27</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, Ross Dove, certify that:</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">1. </TD>
    <TD>
      <P align=justify>I have reviewed this Quarterly Report on Form 10-Q of
      Heritage Global Inc.;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">2. </TD>
    <TD>
      <P align=justify>Based on my knowledge, this report does not contain any
      untrue statement of a material fact or omit to state a material fact
      necessary to make the statements made, in light of the circumstances under
      which such statements were made, not misleading with respect to the period
      covered by this report;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">3. </TD>
    <TD>
      <P align=justify>Based on my knowledge, the financial statements, and
      other financial information included in this report, fairly present in all
      material respects the financial condition, results of operations and cash
      flows of the registrant as of, and for, the periods presented in this
      report;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">4. </TD>
    <TD>
      <P align=justify>The registrant&#146;s other certifying officer and I are
      responsible for establishing and maintaining disclosure controls and
      procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
      internal control over financial reporting (as defined in Exchange Act
      Rules 13a-15(f) and 15d-15(f)) for the registrant and
  have:</P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>a) Designed such disclosure controls
and procedures, or caused such disclosure controls and procedures to be designed
under our supervision, to ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known to us by
others within those entities, particularly during the period in which this
report is being prepared; </P>
<P style="MARGIN-LEFT: 5%" align=justify>b) Designed such internal control over
financial reporting, or caused such internal control over financial reporting to
be designed under our supervision, to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting
principles; </P>
<P style="MARGIN-LEFT: 5%" align=justify>c) Evaluated the effectiveness of the
registrant&#146;s disclosure controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure controls and procedures,
as of the end of the period covered by this report based on such evaluation; and
</P>
<P style="MARGIN-LEFT: 5%" align=justify>d) Disclosed in this report any change
in the registrant&#146;s internal control over financial reporting that occurred
during the registrant&#146;s most recent fiscal quarter that has materially affected,
or is reasonably likely to materially affect, the registrant&#146;s internal control
over financial reporting; and </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">5. </TD>
    <TD>
      <P align=justify>The registrant&#146;s other certifying officer(s) and I have
      disclosed, based on our most recent evaluation of internal control over
      financial reporting, to the registrant&#146;s auditors and the audit committee
      of registrant&#146;s board of directors:</P></TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top align=center width="5%">&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(a) </TD>
    <TD>
      <P align=justify>All significant deficiencies and material weaknesses in
      the design or operation of internal control over financial reporting which
      are reasonably likely to adversely affect the registrant&#146;s ability to
      record, process, summarize and report financial information; and</P></TD></TR>
  <TR>
    <TD align=center width="5%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top align=center width="5%">&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(b) </TD>
    <TD>
      <P align=justify>Any fraud, whether or not material, that involves
      management or other employees who have a significant role in the
      registrant&#146;s internal control over financial
reporting.</P></TD></TR></TABLE>
<BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>Date: </TD>
    <TD align=left width="45%" >May 14, 2015 </TD>
    <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="45%"  >&nbsp;</TD>
    <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%"
    >/s/ Ross Dove </TD>
  <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="45%" >Ross Dove</TD>
  <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="45%" >Chief Executive Officer</TD>
  <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="45%"  >(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, Scott A. West, certify that:</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">1. </TD>
    <TD>
      <P align=justify>I have reviewed this Quarterly Report on Form 10-Q of
      Heritage Global Inc.;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">2. </TD>
    <TD>
      <P align=justify>Based on my knowledge, this report does not contain any
      untrue statement of a material fact or omit to state a material fact
      necessary to make the statements made, in light of the circumstances under
      which such statements were made, not misleading with respect to the period
      covered by this report;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">3. </TD>
    <TD>
      <P align=justify>Based on my knowledge, the financial statements, and
      other financial information included in this report, fairly present in all
      material respects the financial condition, results of operations and cash
      flows of the registrant as of, and for, the periods presented in this
      report;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">4. </TD>
    <TD>
      <P align=justify>The registrant&#146;s other certifying officer and I are
      responsible for establishing and maintaining disclosure controls and
      procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
      internal control over financial reporting (as defined in Exchange Act
      Rules 13a-15(f) and 15d-15(f)) for the registrant and
  have:</P></TD></TR></TABLE>
<P style="MARGIN-LEFT: 5%" align=justify>a) Designed such disclosure controls
and procedures, or caused such disclosure controls and procedures to be designed
under our supervision, to ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known to us by
others within those entities, particularly during the period in which this
report is being prepared; </P>
<P style="MARGIN-LEFT: 5%" align=justify>b) Designed such internal control over
financial reporting, or caused such internal control over financial reporting to
be designed under our supervision, to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting
principles; </P>
<P style="MARGIN-LEFT: 5%" align=justify>c) Evaluated the effectiveness of the
registrant&#146;s disclosure controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure controls and procedures,
as of the end of the period covered by this report based on such evaluation; and
</P>
<P style="MARGIN-LEFT: 5%" align=justify>d) Disclosed in this report any change
in the registrant&#146;s internal control over financial reporting that occurred
during the registrant&#146;s most recent fiscal quarter that has materially affected,
or is reasonably likely to materially affect, the registrant&#146;s internal control
over financial reporting; and </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">5. </TD>
    <TD>
      <P align=justify>The registrant&#146;s other certifying officer(s) and I have
      disclosed, based on our most recent evaluation of internal control over
      financial reporting, to the registrant&#146;s auditors and the audit committee
      of registrant&#146;s board of directors:</P></TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top align=center width="5%">&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(a) </TD>
    <TD>
      <P align=justify>All significant deficiencies and material weaknesses in
      the design or operation of internal control over financial reporting which
      are reasonably likely to adversely affect the registrant&#146;s ability to
      record, process, summarize and report financial information; and</P></TD></TR>
  <TR>
    <TD align=center width="5%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top align=center width="5%">&nbsp;</TD>
    <TD vAlign=top align=left width="5%">(b) </TD>
    <TD>
      <P align=justify>Any fraud, whether or not material, that involves
      management or other employees who have a significant role in the
      registrant&#146;s internal control over financial
reporting.</P></TD></TR></TABLE>
<BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>Date: </TD>
    <TD align=left width="45%" >May 14, 2015 </TD>
    <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="45%" >&nbsp; </TD>
    <TD width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%"
    >/s/ Scott A. West</TD>
  <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="45%" >Scott A. West</TD>
  <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="45%" >Chief Financial Officer</TD>
  <TD align=left width="50%"  >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="45%" >(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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;The
undersigned Ross Dove, duly appointed and incumbent
officer of Heritage Global Inc., a Florida corporation (the &#147;Corporation&#148;), in
connection with the Corporation&#146;s Quarterly Report on Form 10-Q for the period
ended March 31, 2015, 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%">&nbsp;</TD>
    <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 width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">2. </TD>
    <TD>
      <P align=justify>The information contained in the Report fairly presents,
      in all material respects, the financial condition and results of
      operations of the Corporation.</P></TD></TR></TABLE>
<P align=justify>May 14, 2015 </P>
<P align=justify><U>/s/ Ross Dove</U><BR>Ross Dove <BR>Chief Executive Officer<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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned Scott A. West, duly
appointed and incumbent officer of Heritage Global Inc., a Florida corporation
(the &#147;Corporation&#148;), in connection with the Corporation&#146;s Quarterly Report on
Form 10-Q for the period ended March 31, 2015, 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%">&nbsp;</TD>
    <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 width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">2. </TD>
    <TD>
      <P align=justify>The information contained in the Report fairly presents,
      in all material respects, the financial condition and results of
      operations of the Corporation.</P></TD></TR></TABLE>
<P align=justify>May 14, 2015 </P>
<P align=justify><U>/s/ Scott A. West</U> <BR>Scott A. West<BR>Chief Financial Officer<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
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<DESCRIPTION>XBRL INSTANCE FILE
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  <us-gaap:IncomeTaxesPaid contextRef="cx_01_January_2015_TO_31_March_2015" unitRef="usd" decimals="-3">47000</us-gaap:IncomeTaxesPaid>
  <us-gaap:IncomeTaxesPaid contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">28000</us-gaap:IncomeTaxesPaid>
  <us-gaap:InterestPaid contextRef="cx_01_January_2015_TO_31_March_2015" unitRef="usd" decimals="-3">22000</us-gaap:InterestPaid>
  <us-gaap:InterestPaid contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">52000</us-gaap:InterestPaid>
  <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&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. The Company&amp;#8217;s sole operating segment is its asset liquidation business, which began operations in 2009.&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 the interim periods included herein. 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, 2014, filed with the SEC on March 31, 2015.&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 month period ended March 31, 2015 are not necessarily indicative of those operating results to be expected for any subsequent interim period or for the entire year ending December 31, 2015. The accompanying condensed consolidated balance sheet at December 31, 2014 has been derived from the audited consolidated balance sheet at December 31, 2014, contained in the above referenced Form 10-K.&lt;/p&gt;</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
  <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&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 accounts receivable, inventory, investments, deferred income tax assets, goodwill and intangible assets, liabilities, contingent consideration 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, 2014. There have been no changes to these policies in the first three months of 2015.&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 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 therefore adopted ASU 2014-08 in the first quarter of 2015. However, since the Company does not currently have either discontinued operations or any planned disposals that would require the expanded reporting required by ASU 2014-08, its 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 January 2015, the FASB issued Accounting Standards update 2015-01,
          &lt;i&gt;Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items&lt;/i&gt;
          (&amp;#8220;ASU 2015-01&amp;#8221;). ASU 2015-01 eliminates the requirement for entities to consider whether an underlying event or transaction is extraordinary, and, if so, to separately present the item in the income statement net of tax, after income from continuing operations. Instead, items that are both unusual and infrequent should be separately presented as a component of income from continuing operations, or be disclosed in the notes to the financial statements. ASU 2015-01 will be effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 31, 2015. Early adoption is permitted provided that the new standard is applied from the beginning of the fiscal year of adoption. The Company has not historically reported extraordinary items in its consolidated financial statements, and is not aware of any pending transactions or events that might have required reporting as extraordinary items, and therefore does not expect the adoption of ASU 2015-01 to have a material 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 March 2015, the FASB issued Accounting Standards update 2015-02,
          &lt;i&gt;Amendments to the Consolidation Analysis&lt;/i&gt;
          (&amp;#8220;ASU 2015-02&amp;#8221;). ASU 2015-02 eliminates entity specific consolidation guidance for limited partnerships, and revises other aspects of the consolidation analysis, but does not change the existing consolidation guidance for corporations that are not variable interest entities (&amp;#8220;VIEs&amp;#8221;). For public business entities, ASU 2015-02 will be effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015, with early adoption permitted. The Company has not yet adopted ASU 2015-02 nor assessed its potential 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 April 2015, the FASB issued Accounting Standards update 2015-03,
          &lt;i&gt;Simplifying the Presentation of Debt Issuance Costs&lt;/i&gt;
          (&amp;#8220;ASU 2015-03&amp;#8221;). ASU 2015-03 changes the presentation of debt issuance costs in financial statements, by requiring them to be presented in the balance sheet as a direct deduction from the related debt liability, rather than as an asset. Amortization of the costs is reported as interest expense. There is no change to the current guidance on the recognition and measurement of debt issuance costs. For public business entities, ASU 2015-03 will be effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015, with early adoption permitted. The Company has not yet adopted ASU 2015-03 nor assessed its potential impact on its consolidated financial statements.
        &lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
  <us-gaap:UseOfEstimates contextRef="cx_01_January_2015_TO_31_March_2015">&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 accounts receivable, inventory, investments, deferred income tax assets, goodwill and intangible assets, liabilities, contingent consideration 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, 2014. There have been no changes to these policies in the first three months of 2015.&lt;/p&gt;</us-gaap:UseOfEstimates>
  <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&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 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 therefore adopted ASU 2014-08 in the first quarter of 2015. However, since the Company does not currently have either discontinued operations or any planned disposals that would require the expanded reporting required by ASU 2014-08, its adoption had no impact on its consolidated financial statements.
    &lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
  <hgbl:FutureAccountingPronouncementsPolicyTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&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 January 2015, the FASB issued Accounting Standards update 2015-01,
      &lt;i&gt;Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items&lt;/i&gt;
      (&amp;#8220;ASU 2015-01&amp;#8221;). ASU 2015-01 eliminates the requirement for entities to consider whether an underlying event or transaction is extraordinary, and, if so, to separately present the item in the income statement net of tax, after income from continuing operations. Instead, items that are both unusual and infrequent should be separately presented as a component of income from continuing operations, or be disclosed in the notes to the financial statements. ASU 2015-01 will be effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 31, 2015. Early adoption is permitted provided that the new standard is applied from the beginning of the fiscal year of adoption. The Company has not historically reported extraordinary items in its consolidated financial statements, and is not aware of any pending transactions or events that might have required reporting as extraordinary items, and therefore does not expect the adoption of ASU 2015-01 to have a material 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 March 2015, the FASB issued Accounting Standards update 2015-02,
      &lt;i&gt;Amendments to the Consolidation Analysis&lt;/i&gt;
      (&amp;#8220;ASU 2015-02&amp;#8221;). ASU 2015-02 eliminates entity specific consolidation guidance for limited partnerships, and revises other aspects of the consolidation analysis, but does not change the existing consolidation guidance for corporations that are not variable interest entities (&amp;#8220;VIEs&amp;#8221;). For public business entities, ASU 2015-02 will be effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015, with early adoption permitted. The Company has not yet adopted ASU 2015-02 nor assessed its potential 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 April 2015, the FASB issued Accounting Standards update 2015-03,
      &lt;i&gt;Simplifying the Presentation of Debt Issuance Costs&lt;/i&gt;
      (&amp;#8220;ASU 2015-03&amp;#8221;). ASU 2015-03 changes the presentation of debt issuance costs in financial statements, by requiring them to be presented in the balance sheet as a direct deduction from the related debt liability, rather than as an asset. Amortization of the costs is reported as interest expense. There is no change to the current guidance on the recognition and measurement of debt issuance costs. For public business entities, ASU 2015-03 will be effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015, with early adoption permitted. The Company has not yet adopted ASU 2015-03 nor assessed its potential impact on its consolidated financial statements.
    &lt;/p&gt;</hgbl:FutureAccountingPronouncementsPolicyTextBlock>
  <us-gaap:BusinessCombinationDisclosureTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&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 March 31, 2015, subject to the application of a
      9% discount rate, is estimated to have a present value of $4,287. Key assumptions in determining this present value include projected earnings to the end of 2018 and a weighted average cost of capital of
      31.6%. At March 31, 2015, the Company has estimated that the current portion of the contingent consideration is $803, and that the non-current portion is $3,484.
    &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 period June 1, 2014 through December 31, 2014, the Company recognized a total of $210
      of interest expense which represents the accretion of the present value discount during the period. The Company recognized an additional $89
      during the period January 1, 2015 through March 31, 2015.
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;The intangible assets and goodwill are discussed in more detail in Note 6.&lt;/p&gt;</us-gaap:BusinessCombinationDisclosureTextBlock>
  <us-gaap:PaymentsToAcquireBusinessesGross contextRef="cx_01_January_2014_TO_02_June_2014" unitRef="usd" decimals="-3">2000000</us-gaap:PaymentsToAcquireBusinessesGross>
  <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">0.09</us-gaap:FairValueInputsDiscountRate>
  <us-gaap:BusinessCombinationContingentConsiderationLiability contextRef="cx_31_March_2015" unitRef="usd" decimals="-3">4287000</us-gaap:BusinessCombinationContingentConsiderationLiability>
  <us-gaap:FairValueInputsDiscountRate contextRef="cx_01_January_2014_TO_02_June_2014_RangeAxis-WeightedAverageMember" unitRef="pure" decimals="3">0.316</us-gaap:FairValueInputsDiscountRate>
  <us-gaap:AccretionOfDiscount contextRef="cx_01_June_2014_TO_31_December_2014" unitRef="usd" decimals="-3">210000</us-gaap:AccretionOfDiscount>
  <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 March 31, 2015, subject to the application of a 9% discount rate, is estimated to have a present value of $4,287.</us-gaap:BusinessCombinationContingentConsiderationArrangementsDescription>
  <us-gaap:BusinessCombinationContingentConsiderationArrangementsDescription contextRef="cx_01_January_2015_TO_31_March_2015">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 March 31, 2015, subject to the application of a 9% discount rate, is estimated to have a present value of $4,287.</us-gaap:BusinessCombinationContingentConsiderationArrangementsDescription>
  <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&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 March 31, 2015 the Company had three stock-based compensation plans, which are described more fully in Note 15 to the audited consolidated financial statements for the year ended December 31, 2014, 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 three months of both 2015 and 2014, the Company issued
      50,000
      options to the Company&amp;#8217;s independent directors as part of their annual compensation. No options were exercised, were forfeited or expired during the first three months of either 2015 or 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 following summarizes the changes in common stock options for the three months ended March 31, 2015:&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="60%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" nowrap="nowrap" width="17%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="17%"&gt;
                  &lt;b&gt;Weighted&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" nowrap="nowrap" width="17%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="17%"&gt;
                  &lt;b&gt;Average&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" nowrap="nowrap" width="17%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="17%"&gt;
                  &lt;b&gt;Exercise&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="17%"&gt;
                  &lt;b&gt;Options&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="17%"&gt;
                  &lt;b&gt;Price&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding at December 31, 2014&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="17%"&gt;
                  2,165,000
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="center" bgcolor="#e6efff" width="17%"&gt;
                  1.71
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Granted&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="17%"&gt;
                  50,000
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="center" width="17%"&gt;
                  0.42
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding at March 31, 2015&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="17%"&gt;
                  2,215,000
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="center" bgcolor="#e6efff" width="17%"&gt;
                  1.68
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td&gt;&amp;#160;&lt;/td&gt;
                &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td width="17%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" width="17%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Options exercisable at March 31, 2015&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="17%"&gt;
                  1,583,750
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="center" bgcolor="#e6efff" width="17%"&gt;
                  1.75
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;As of March 31, 2015 there is approximately $253
      of non-recognized stock based compensation expense related to unvested option awards outstanding, which is expected to be recognized over a weighted average period of
      1.8
      years.
    &lt;/p&gt;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
  <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="60%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" width="17%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="17%"&gt;
            &lt;b&gt;Weighted&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" width="17%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="17%"&gt;
            &lt;b&gt;Average&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" width="17%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="17%"&gt;
            &lt;b&gt;Exercise&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="17%"&gt;
            &lt;b&gt;Options&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" width="17%"&gt;
            &lt;b&gt;Price&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding at December 31, 2014&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="17%"&gt;
            2,165,000
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="center" bgcolor="#e6efff" width="17%"&gt;
            1.71
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Granted&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" width="17%"&gt;
            50,000
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="center" width="17%"&gt;
            0.42
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Outstanding at March 31, 2015&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="17%"&gt;
            2,215,000
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="center" bgcolor="#e6efff" width="17%"&gt;
            1.68
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="17%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="17%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Options exercisable at March 31, 2015&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="17%"&gt;
            1,583,750
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="center" bgcolor="#e6efff" width="17%"&gt;
            1.75
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_2014" unitRef="shares" decimals="0">2165000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="cx_31_December_2014" unitRef="usd_shares" decimals="2">1.71</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2015_TO_31_March_2015" unitRef="shares" decimals="0">50000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2015_TO_31_March_2015" unitRef="usd_shares" decimals="2">0.42</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_March_2015" unitRef="shares" decimals="0">2215000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="cx_31_March_2015" unitRef="usd_shares" decimals="2">1.68</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="cx_31_March_2015" unitRef="shares" decimals="0">1583750</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="cx_31_March_2015" unitRef="usd_shares" decimals="2">1.75</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2015_TO_31_March_2015_BusinessAcquisitionAxis-DirectorMember" unitRef="shares" decimals="0">50000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions contextRef="cx_31_March_2015" unitRef="usd" decimals="-3">253000</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1 contextRef="cx_01_January_2015_TO_31_March_2015">P1Y9M18D</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2014_TO_31_March_2014_RelatedPartyTransactionsByRelatedPartyAxis-DirectorMember" unitRef="shares" decimals="0">50000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:EarningsPerShareTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 5 &amp;#8211; Loss 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 (&amp;#8220;diluted EPS&amp;#8221;), since they are assumed to be exercised, except when their effect would be anti-dilutive. For the three months ended March 31, 2015 and 2014, respectively, the Company recorded a net loss and therefore included zero options in its calculation of diluted EPS, since they would be anti-dilutive.&lt;/p&gt;</us-gaap:EarningsPerShareTextBlock>
  <us-gaap:ConvertiblePreferredStockTermsOfConversion contextRef="cx_01_January_2015_TO_31_March_2015_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:WeightedAverageNumberDilutedSharesOutstandingAdjustment contextRef="cx_01_January_2015_TO_31_March_2015" unitRef="shares" decimals="0">0</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
  <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="shares" decimals="0">0</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
  <us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			&lt;b&gt;Note 6 &amp;#8211; Intangible Assets and Goodwill&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;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; Identifiable intangible assets&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 identifiable intangible assets are associated with its acquisitions of HGP in 2012 and NLEX in 2014. The HGP-related intangible assets are a Customer/Broker Network and a Trade Name, with useful lives of 12 and 14 years, respectively. The NLEX-related intangible assets are Customer Relationships, a Non-Compete Agreement and a Website, with useful lives of 7.6, 2 and 5 years respectively, and a Trade Name. The Trade Name has an indefinite life and therefore is not being amortized. The details of all identifiable intangible assets are shown below:&lt;/p&gt;
		&lt;div align="center"&gt;
									&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" 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="15%"&gt;
								&lt;b&gt;March 31,&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="15%"&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;
								&lt;b&gt;Amortized Intangible Assets&lt;/b&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="15%"&gt;
								&lt;b&gt;&lt;u&gt;2015&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="15%"&gt;
								&lt;b&gt;&lt;u&gt;2014&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;
								Customer/Broker Network (HGP)&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="15%"&gt;
								4,180&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
								4,180&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" valign="bottom"&gt;
								Accumulated amortization&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								(1,074&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								)&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								(987&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;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								3,106&lt;/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: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								3,193&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;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="15%"&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="15%"&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;
								Trade Name (HGP)&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
								1,460&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
								1,460&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" valign="bottom"&gt;
								Accumulated amortization&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								(322&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								)&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								(295&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;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								1,138&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								1,165&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;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="15%"&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="15%"&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;
								Customer Relationships (NLEX)&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
								834&lt;/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="15%"&gt;
								834&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;
								Accumulated amortization&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								(91&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								)&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								(64&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;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								743&lt;/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: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								770&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;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="15%"&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="15%"&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;
								Non-Compete Agreement (NLEX)&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
								71&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
								71&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;
								Accumulated amortization&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								(30&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								)&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								(21&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;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								41&lt;/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: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								50&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;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="15%"&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="15%"&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;
								Website (NLEX)&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
								48&lt;/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="15%"&gt;
								48&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;
								Accumulated amortization&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								(8&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								)&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								(6&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;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								40&lt;/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: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								42&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;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="15%"&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="15%"&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;
								Total net amortized intangible assets&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
								5,068&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
								5,220&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" 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="15%"&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="15%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" 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;b&gt;Unamortized Intangible Assets&lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="15%"&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="15%"&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;
								Trade Name (NLEX)&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								2,437&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
								2,437&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;
								&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="15%"&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="15%"&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;b&gt;Total net intangible assets&lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="15%"&gt;
								7,505&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="15%"&gt;
								7,657&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
					&lt;/table&gt;
		&lt;/div&gt;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			&amp;#160;Amortization expense during the first three months of 2015 and 2014 was $152 and $113, respectively. No significant residual value is estimated for these intangible assets.&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 estimated amortization expense during the next five fiscal years is shown below:&lt;/p&gt;
		&lt;div align="center"&gt;
									&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="30%"&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="center"&gt;
								&lt;u&gt;&lt;b&gt;Year&lt;/b&gt; &lt;/u&gt;&lt;/td&gt;
							&lt;td align="right" width="50%"&gt;
								&lt;u&gt;&lt;b&gt;Amount&lt;/b&gt; &lt;/u&gt;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="center" bgcolor="#e6efff"&gt;
								2015&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
								&amp;#160; &amp;#160; &amp;#160; &amp;#160; $455&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="center"&gt;
								2016&lt;/td&gt;
							&lt;td align="right" width="50%"&gt;
								&amp;#160; &amp;#160; &amp;#160; &amp;#160; $587&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="center" bgcolor="#e6efff"&gt;
								2017&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
								&amp;#160; &amp;#160; &amp;#160; &amp;#160; $572&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="center"&gt;
								2018&lt;/td&gt;
							&lt;td align="right" width="50%"&gt;
								&amp;#160; &amp;#160; &amp;#160; &amp;#160; $572&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="center" bgcolor="#e6efff"&gt;
								2019&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
								&amp;#160; &amp;#160; &amp;#160; &amp;#160; $566&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;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. There were no impairment losses or other charges to the carrying amount of goodwill during the three months ended March 31, 2015.&lt;/p&gt;
		&lt;div align="center"&gt;
									&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="60%"&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left"&gt;
								&lt;b&gt;&lt;u&gt;Entity acquired&lt;/u&gt; &lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" width="33%"&gt;
								&lt;b&gt;&lt;u&gt;Acquisition date&lt;/u&gt; &lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" width="30%"&gt;
								&lt;b&gt;&lt;u&gt;Goodwill&lt;/u&gt; &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;
								Equity Partners&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" width="33%"&gt;
								June 2011&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" width="30%"&gt;
								573&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left"&gt;
								HGP&lt;/td&gt;
							&lt;td align="center" width="33%"&gt;
								February 2012&lt;/td&gt;
							&lt;td align="left" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" width="30%"&gt;
								4,728&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&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" width="33%"&gt;
								June 2014&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="30%"&gt;
								3,545&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left"&gt;
								Total goodwill&lt;/td&gt;
							&lt;td align="center" width="33%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="30%"&gt;
								8,846&lt;/td&gt;
							&lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
					&lt;/table&gt;
		&lt;/div&gt;</us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock>
  <hgbl:ScheduleOfIntangibleAssetsTableTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&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="15%"&gt;
        &lt;b&gt;March 31,&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="15%"&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;
        &lt;b&gt;Amortized Intangible Assets&lt;/b&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="15%"&gt;
        &lt;b&gt;
          &lt;u&gt;2015&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="15%"&gt;
        &lt;b&gt;
          &lt;u&gt;2014&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;Customer/Broker Network (HGP)&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="15%"&gt;
        4,180
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
        4,180
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;Accumulated amortization&lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        (1,074
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        (987
      &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;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        3,106
      &lt;/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: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        3,193
      &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;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="15%"&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="15%"&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;Trade Name (HGP)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
        1,460
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
        1,460
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;Accumulated amortization&lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        (322
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        (295
      &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;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        1,138
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        1,165
      &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;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="15%"&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="15%"&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;Customer Relationships (NLEX)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
        834
      &lt;/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="15%"&gt;
        834
      &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;Accumulated amortization&lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        (91
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        (64
      &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;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        743
      &lt;/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: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        770
      &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;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="15%"&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="15%"&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;Non-Compete Agreement (NLEX)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
        71
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
        71
      &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;Accumulated amortization&lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        (30
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        (21
      &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;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        41
      &lt;/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: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        50
      &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;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="15%"&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="15%"&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;Website (NLEX)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
        48
      &lt;/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="15%"&gt;
        48
      &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;Accumulated amortization&lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        (8
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        (6
      &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;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        40
      &lt;/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: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        42
      &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;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="15%"&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="15%"&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;Total net amortized intangible assets&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
        5,068
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="15%"&gt;
        5,220
      &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" 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="15%"&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="15%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" 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;b&gt;Unamortized Intangible Assets&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="15%"&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="15%"&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;Trade Name (NLEX)&lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        2,437
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%"&gt;
        2,437
      &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;&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="15%"&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="15%"&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;b&gt;Total net intangible assets&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="15%"&gt;
        7,505
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="15%"&gt;
        7,657
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;</hgbl:ScheduleOfIntangibleAssetsTableTextBlock>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_March_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember" unitRef="usd" decimals="-3">4180000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_December_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember" unitRef="usd" decimals="-3">4180000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_March_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember" unitRef="usd" decimals="-3">1074000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_December_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember" unitRef="usd" decimals="-3">987000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_March_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember" unitRef="usd" decimals="-3">3106000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_December_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember" unitRef="usd" decimals="-3">3193000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_March_2015_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1460000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_December_2014_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1460000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_March_2015_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">322000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_December_2014_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">295000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_March_2015_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1138000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_December_2014_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1165000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_March_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember" unitRef="usd" decimals="-3">834000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_December_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember" unitRef="usd" decimals="-3">834000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_March_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember" unitRef="usd" decimals="-3">91000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_December_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember" unitRef="usd" decimals="-3">64000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_March_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember" unitRef="usd" decimals="-3">743000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_December_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember" unitRef="usd" decimals="-3">770000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_March_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember" unitRef="usd" decimals="-3">71000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_December_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember" unitRef="usd" decimals="-3">71000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_March_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember" unitRef="usd" decimals="-3">30000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_December_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember" unitRef="usd" decimals="-3">21000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_March_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember" unitRef="usd" decimals="-3">41000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_December_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember" unitRef="usd" decimals="-3">50000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_March_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember" unitRef="usd" decimals="-3">48000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_31_December_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember" unitRef="usd" decimals="-3">48000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_March_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember" unitRef="usd" decimals="-3">8000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_31_December_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember" unitRef="usd" decimals="-3">6000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_March_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember" unitRef="usd" decimals="-3">40000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_December_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember" unitRef="usd" decimals="-3">42000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_March_2015" unitRef="usd" decimals="-3">5068000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">5220000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill contextRef="cx_31_March_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">2437000</us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill>
  <us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill contextRef="cx_31_December_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">2437000</us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill>
  <us-gaap:ScheduleOfExpectedAmortizationExpenseTableTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="30%"&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center"&gt;
        &lt;u&gt;
          &lt;b&gt;Year&lt;/b&gt;
        &lt;/u&gt;
      &lt;/td&gt;
      &lt;td align="right" width="50%"&gt;
        &lt;u&gt;
          &lt;b&gt;Amount&lt;/b&gt;
        &lt;/u&gt;
      &lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center" bgcolor="#e6efff"&gt;2015&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
        &amp;#160; &amp;#160; &amp;#160; &amp;#160; $455
      &lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center"&gt;2016&lt;/td&gt;
      &lt;td align="right" width="50%"&gt;
        &amp;#160; &amp;#160; &amp;#160; &amp;#160; $587
      &lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center" bgcolor="#e6efff"&gt;2017&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
        &amp;#160; &amp;#160; &amp;#160; &amp;#160; $572
      &lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center"&gt;2018&lt;/td&gt;
      &lt;td align="right" width="50%"&gt;
        &amp;#160; &amp;#160; &amp;#160; &amp;#160; $572
      &lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center" bgcolor="#e6efff"&gt;2019&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" width="50%"&gt;
        &amp;#160; &amp;#160; &amp;#160; &amp;#160; $566
      &lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfExpectedAmortizationExpenseTableTextBlock>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths contextRef="cx_31_March_2015" unitRef="usd" decimals="-3">455000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo contextRef="cx_31_March_2015" unitRef="usd" decimals="-3">587000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree contextRef="cx_31_March_2015" unitRef="usd" decimals="-3">572000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour contextRef="cx_31_March_2015" unitRef="usd" decimals="-3">572000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive contextRef="cx_31_March_2015" unitRef="usd" decimals="-3">566000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive>
  <us-gaap:ScheduleOfGoodwillTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="60%"&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left"&gt;
        &lt;b&gt;
          &lt;u&gt;Entity acquired&lt;/u&gt;
        &lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" width="33%"&gt;
        &lt;b&gt;
          &lt;u&gt;Acquisition date&lt;/u&gt;
        &lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" width="30%"&gt;
        &lt;b&gt;
          &lt;u&gt;Goodwill&lt;/u&gt;
        &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;Equity Partners&lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" width="33%"&gt;June 2011&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" width="30%"&gt;
        573
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left"&gt;HGP&lt;/td&gt;
      &lt;td align="center" width="33%"&gt;February 2012&lt;/td&gt;
      &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" width="30%"&gt;
        4,728
      &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&lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" width="33%"&gt;June 2014&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="30%"&gt;
        3,545
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left"&gt;Total goodwill&lt;/td&gt;
      &lt;td align="center" width="33%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="30%"&gt;
        8,846
      &lt;/td&gt;
      &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfGoodwillTextBlock>
  <us-gaap:Goodwill contextRef="cx_30_June_2011_BusinessAcquisitionAxis-EquityPartnersMember" unitRef="usd" decimals="-3">573000</us-gaap:Goodwill>
  <us-gaap:Goodwill contextRef="cx_29_February_2012_BusinessAcquisitionAxis-HgpMember" unitRef="usd" decimals="-3">4728000</us-gaap:Goodwill>
  <us-gaap:Goodwill contextRef="cx_02_June_2014_BusinessAcquisitionAxis-NlexMember" unitRef="usd" decimals="-3">3545000</us-gaap:Goodwill>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="cx_01_February_2012_TO_29_February_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember">P12Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="cx_01_February_2012_TO_29_February_2012_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember">P14Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="cx_01_June_2014_TO_02_June_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember">P7Y7M6D</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="cx_01_June_2014_TO_02_June_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember">P2Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="cx_01_June_2014_TO_02_June_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember">P5Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:AmortizationOfIntangibleAssets contextRef="cx_01_January_2015_TO_31_March_2015" unitRef="usd" decimals="-3">152000</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:AmortizationOfIntangibleAssets contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">113000</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:EquityMethodInvestmentsDisclosureTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&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;
      &lt;b&gt;Summarized financial information &amp;#8211; Equity accounted asset liquidation 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;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"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4"&gt;
                &lt;u&gt;
                  &lt;b&gt;Three months ended&lt;/b&gt;
                &lt;/u&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4"&gt;
                &lt;u&gt;
                  &lt;b&gt;March 31,&lt;/b&gt;
                &lt;/u&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;u&gt;
                  &lt;b&gt;2015&lt;/b&gt;
                &lt;/u&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" width="12%"&gt;
                &lt;u&gt;
                  &lt;b&gt;2014&lt;/b&gt;
                &lt;/u&gt;
              &lt;/td&gt;
              &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Gross revenues&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                34
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                10
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Gross profit (loss)&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                34
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="12%"&gt;
                (30
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Net income (loss)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                34
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
                (30
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&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;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;At March 31, 2015 and December 31, 2014, the Company&amp;#8217;s sole other equity investment consisted of a one-third interest in Knight&amp;#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC (&amp;#8220;Knight&amp;#8217;s Bridge GP&amp;#8221;), a private company. The investment was acquired in December 2007 for a purchase price of $20. Knight&amp;#8217;s Bridge GP is the general partner of Knight&amp;#8217;s Bridge Capital Partners Internet Fund No. 1 LP (the &amp;#8220;Fund&amp;#8221;). The Fund holds investments in several public and non-public Internet-based e-commerce businesses. The Company accounts for its investment 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;At December 31, 2014 the Company&amp;#8217;s net investment was $156, which included approximately $136
      representing the Company&amp;#8217;s proportionate share of profits related to the Fund&amp;#8217;s fair value increase and projected exit from one of its investments. The Company received a distribution of $140
      in March 2015, representing the final determination of its share of the profits. At March 31, 2015, following the Company recording its share of Knight&amp;#8217;s Bridge GP&amp;#8217;s first quarter operations, the Company&amp;#8217;s investment had a balance of $21.
    &lt;/p&gt;</us-gaap:EquityMethodInvestmentsDisclosureTextBlock>
  <hgbl:ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="60%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4"&gt;
          &lt;u&gt;
            &lt;b&gt;Three months ended&lt;/b&gt;
          &lt;/u&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4"&gt;
          &lt;u&gt;
            &lt;b&gt;March 31,&lt;/b&gt;
          &lt;/u&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;u&gt;
            &lt;b&gt;2015&lt;/b&gt;
          &lt;/u&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" width="12%"&gt;
          &lt;u&gt;
            &lt;b&gt;2014&lt;/b&gt;
          &lt;/u&gt;
        &lt;/td&gt;
        &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Gross revenues&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          34
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          10
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Gross profit (loss)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          34
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="12%"&gt;
          (30
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Net income (loss)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          34
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
          (30
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</hgbl:ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue contextRef="cx_01_January_2015_TO_31_March_2015" unitRef="usd" decimals="-3">34000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">10000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss contextRef="cx_01_January_2015_TO_31_March_2015" unitRef="usd" decimals="-3">34000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">-30000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss>
  <us-gaap:InvestmentOwnedAtCost contextRef="cx_31_December_2007_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="-3">20000</us-gaap:InvestmentOwnedAtCost>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_December_2014_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="-3">156000</us-gaap:EquityMethodInvestments>
  <hgbl:EquityMethodInvestmentDistributionReceivable contextRef="cx_31_December_2014_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="-3">136000</hgbl:EquityMethodInvestmentDistributionReceivable>
  <us-gaap:EquityMethodInvestmentsFairValueDisclosure contextRef="cx_31_December_2014_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="-3">140000</us-gaap:EquityMethodInvestmentsFairValueDisclosure>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_March_2015_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="-3">21000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="cx_31_December_2007_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="pure" decimals="4">0.3333</us-gaap:EquityMethodInvestmentOwnershipPercentage>
  <us-gaap:DebtDisclosureTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&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="70%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="17%"&gt;
                &lt;b&gt;
                  &lt;u&gt;March 31,&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="17%"&gt;
                &lt;b&gt;
                  &lt;u&gt;December 31,&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="17%"&gt;
                &lt;b&gt;
                  &lt;u&gt;2015&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="17%"&gt;
                &lt;b&gt;
                  &lt;u&gt;2014&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="17%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="17%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;
                &lt;b&gt;Current:&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="17%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="17%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Credit Facility&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="17%"&gt;&amp;#160;&amp;#8212;&lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" width="17%"&gt;
                539
              &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;Other third party debt&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="17%"&gt;
                2,617
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="17%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Counsel Loan&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="17%"&gt;
                2,053
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="17%"&gt;
                2,985
              &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;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="17%"&gt;
                4,670
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="17%"&gt;
                3,524
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;
                &lt;b&gt;Non-current:&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="17%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="17%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Other third party debt&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="17%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="17%"&gt;
                2,580
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="17%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="17%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Total debt&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="17%"&gt;
                4,670
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="17%"&gt;
                6,104
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;At March 31, 2015 all of the Company&amp;#8217;s debt was current, and consisted of a $2,617
      loan payable to an unrelated third party (the &amp;#8220;Third Party Loan&amp;#8221;), and $2,053
      of related party debt (the &amp;#8220;Counsel Loan&amp;#8221;). At December 31, 2014 the Company had current debt of $3,524, consisting of a third party Credit Facility with a balance of $539
      and the Counsel Loan with a balance of $2,985. Also, at December 31, 2014, the Third Party Loan was non-current and had a balance of $2,580.
    &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 Third Party Loan was entered into during the second quarter of 2014, for a principal amount of $2,500. The loan bears interest at
      6% and had an original maturity date of January 15, 2015. In December 2014, the maturity date was extended to January 15, 2016 at the same interest rate. 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 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 Wall St. Journal ("WSJ")&amp;#160; prime rate +
      2.0%, or the maximum rate allowable by law. For 2014 and 2015 the rate was
      5.25%. Please see Note 11 for further discussion of transactions with Counsel.
    &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 that was outstanding at December 31, 2014 was 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;) originally dated as of June 2, 2009 and most recently amended as of December 1, 2014 (the &amp;#8220;Amendment Date&amp;#8221;). It was utilized to finance the acquisition of eligible property and equipment for purposes of resale, and bore interest at the greater of the WSJ prime rate +
      1.0%, or
      4.5%. The maximum borrowing available under the Credit Facility was $15,000. The Credit Facility was repaid in full in March 2015. Subsequent to the repayment of the Credit Facility the Company has not yet obtained equivalent third party financing.
    &lt;/p&gt;</us-gaap:DebtDisclosureTextBlock>
  <us-gaap:ScheduleOfDebtTableTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="70%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="17%"&gt;
          &lt;b&gt;
            &lt;u&gt;March 31,&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="17%"&gt;
          &lt;b&gt;
            &lt;u&gt;December 31,&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="17%"&gt;
          &lt;b&gt;
            &lt;u&gt;2015&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="17%"&gt;
          &lt;b&gt;
            &lt;u&gt;2014&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="17%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="17%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;
          &lt;b&gt;Current:&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="17%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="17%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Credit Facility&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="17%"&gt;&amp;#160;&amp;#8212;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" width="17%"&gt;
          539
        &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;Other third party debt&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="17%"&gt;
          2,617
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="17%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Counsel Loan&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="17%"&gt;
          2,053
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="17%"&gt;
          2,985
        &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;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="17%"&gt;
          4,670
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="17%"&gt;
          3,524
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;
          &lt;b&gt;Non-current:&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="17%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="17%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Other third party debt&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="17%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="17%"&gt;
          2,580
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="17%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="17%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Total debt&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="17%"&gt;
          4,670
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="17%"&gt;
          6,104
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfDebtTableTextBlock>
  <us-gaap:ShortTermBankLoansAndNotesPayable contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">539000</us-gaap:ShortTermBankLoansAndNotesPayable>
  <us-gaap:ShortTermNonBankLoansAndNotesPayable contextRef="cx_31_March_2015" unitRef="usd" decimals="-3">2617000</us-gaap:ShortTermNonBankLoansAndNotesPayable>
  <us-gaap:ShortTermNonBankLoansAndNotesPayable contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">0</us-gaap:ShortTermNonBankLoansAndNotesPayable>
  <us-gaap:ShortTermBorrowings contextRef="cx_31_March_2015" unitRef="usd" decimals="-3">4670000</us-gaap:ShortTermBorrowings>
  <us-gaap:ShortTermBorrowings contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">3524000</us-gaap:ShortTermBorrowings>
  <us-gaap:LoansPayable contextRef="cx_31_March_2015" unitRef="usd" decimals="-3">4670000</us-gaap:LoansPayable>
  <us-gaap:LoansPayable contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">6104000</us-gaap:LoansPayable>
  <us-gaap:ShortTermBankLoansAndNotesPayable contextRef="cx_31_March_2015" unitRef="usd" decimals="-3">0</us-gaap:ShortTermBankLoansAndNotesPayable>
  <us-gaap:DebtInstrumentFaceAmount contextRef="cx_30_June_2014_DebtInstrumentAxis-OtherThirdPartyDebtMember" unitRef="usd" decimals="-3">2500000</us-gaap:DebtInstrumentFaceAmount>
  <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="cx_30_June_2014_DebtInstrumentAxis-OtherThirdPartyDebtMember" unitRef="pure" decimals="2">0.06</us-gaap:DebtInstrumentInterestRateStatedPercentage>
  <us-gaap:RelatedPartyTransactionRate contextRef="cx_01_September_2003_TO_31_December_2003_DebtInstrumentAxis-CounselloanMember" unitRef="pure" decimals="2">0.10</us-gaap:RelatedPartyTransactionRate>
  <us-gaap:RelatedPartyTransactionRate contextRef="cx_01_January_2015_TO_31_March_2015_DebtInstrumentAxis-CounselloanMember" unitRef="pure" decimals="4">0.0525</us-gaap:RelatedPartyTransactionRate>
  <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">15000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
  <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="cx_31_December_2014_DebtInstrumentAxis-OtherThirdPartyDebtMember" unitRef="pure" decimals="2">0.06</us-gaap:DebtInstrumentInterestRateStatedPercentage>
  <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="cx_31_March_2015_DebtInstrumentAxis-OtherThirdPartyDebtMember" unitRef="pure" decimals="2">0.06</us-gaap:DebtInstrumentInterestRateStatedPercentage>
  <us-gaap:RelatedPartyTransactionRate contextRef="cx_01_January_2014_TO_31_December_2014_DebtInstrumentAxis-CounselloanMember" unitRef="pure" decimals="4">0.0525</us-gaap:RelatedPartyTransactionRate>
  <us-gaap:LineOfCreditFacilityDescription contextRef="cx_01_January_2014_TO_31_December_2014">The Credit Facility bore interest at the greater of the WSJ prime rate +1.0%, or 4.5%, and the maximum borrowing available under the Credit Facility was $15,000.</us-gaap:LineOfCreditFacilityDescription>
  <us-gaap:DebtInstrumentMaturityDate contextRef="cx_01_January_2014_TO_30_June_2014_DebtInstrumentAxis-OtherThirdPartyDebtMember">2015-01-15</us-gaap:DebtInstrumentMaturityDate>
  <us-gaap:DebtInstrumentMaturityDate contextRef="cx_01_January_2014_TO_31_December_2014_DebtInstrumentAxis-OtherThirdPartyDebtMember">2016-01-15</us-gaap:DebtInstrumentMaturityDate>
  <us-gaap:DebtInstrumentMaturityDate contextRef="cx_01_January_2015_TO_31_March_2015_DebtInstrumentAxis-OtherThirdPartyDebtMember">2016-01-15</us-gaap:DebtInstrumentMaturityDate>
  <us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement contextRef="cx_01_January_2014_TO_31_December_2014">The Counsel Loan was originally entered into during the fourth quarter of 2003, accrued interest at 10% per annum compounded quarterly from the date funds were advanced, was due on demand, and secured by the assets of the Company. In the second quarter of 2014 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 Wall St. Journal prime rate + 2.0%, or the maximum rate allowable by law.</us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement>
  <us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement contextRef="cx_01_January_2015_TO_31_March_2015">The Counsel Loan was originally entered into during the fourth quarter of 2003, accrued interest at 10% per annum compounded quarterly from the date funds were advanced, was due on demand, and secured by the assets of the Company. In the second quarter of 2014 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 Wall St. Journal prime rate + 2.0%, or the maximum rate allowable by law.</us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement>
  <hgbl:PatentParticipationFeeTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&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. The Company has not been required to make any payments since 2009.
    &lt;/p&gt;</hgbl:PatentParticipationFeeTextBlock>
  <us-gaap:OtherIndefiniteLivedIntangibleAssets contextRef="cx_31_December_2003" unitRef="usd" decimals="-3">100000</us-gaap:OtherIndefiniteLivedIntangibleAssets>
  <hgbl:AssetAcquisitionContingentConsideration contextRef="cx_01_January_2015_TO_31_March_2015">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_2015_TO_31_March_2015">&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; At March 31, 2015 the Company has aggregate tax net operating loss carry forwards of approximately $86,868
      ($58,068
      of unrestricted net operating tax losses and approximately $28,800
      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 2025 and 2035.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.
    &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 varies from the amount that would be provided by applying the statutory U.S. Federal income tax rate to the loss from continuing operations before taxes for the following reasons:&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" nowrap="nowrap"&gt;
                &lt;b&gt;
                  &lt;u&gt;Three months&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" colspan="4" nowrap="nowrap"&gt;
                &lt;b&gt;
                  &lt;u&gt;ended March 31,&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="22%"&gt;
                &lt;b&gt;
                  &lt;u&gt;2015&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" width="22%"&gt;
                &lt;b&gt;
                  &lt;u&gt;2014&lt;/u&gt;
                &lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr&gt;
              &lt;td&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="22%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="22%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;Expected federal statutory tax benefit&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
                (231
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
                (354
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Increase (reduction) in taxes resulting from:&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="22%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="22%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160;State income taxes recoverable&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
                3
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160;Non-deductible expenses (permanent differences)&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="22%"&gt;
                11
              &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="22%"&gt;
                8
              &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;&amp;#160; &amp;#160; &amp;#160;Change in valuation allowance&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
                1,164
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
                24,749
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160;Rate changes&lt;/td&gt;
              &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" width="22%"&gt;
                16
              &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="22%"&gt;
                36
              &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;&amp;#160; &amp;#160; &amp;#160;Other&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="22%"&gt;
                (960
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="22%"&gt;
                228
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left"&gt;Income tax expense&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="22%"&gt;
                3
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="22%"&gt;
                24,667
              &lt;/td&gt;
              &lt;td align="left" width="2%"&gt;
                &lt;p style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;&amp;#160;&lt;/p&gt;
              &lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
          &lt;p style="text-align: left; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; We record net deferred tax assets to the extent that we believe such assets will more likely than not be realized. As a result of our cumulative losses and uncertainty with respect to future taxable income, we have provided a full valuation allowance against our net deferred tax assets as March 31, 2014 and 2015.&lt;/p&gt;
    &lt;/div&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
  <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" nowrap="nowrap"&gt;
          &lt;b&gt;
            &lt;u&gt;Three months&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" colspan="4" nowrap="nowrap"&gt;
          &lt;b&gt;
            &lt;u&gt;ended March 31,&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="22%"&gt;
          &lt;b&gt;
            &lt;u&gt;2015&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" width="22%"&gt;
          &lt;b&gt;
            &lt;u&gt;2014&lt;/u&gt;
          &lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr&gt;
        &lt;td&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="22%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="22%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;Expected federal statutory tax benefit&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
          (231
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
          (354
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Increase (reduction) in taxes resulting from:&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="22%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="22%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff"&gt;&amp;#160; &amp;#160; &amp;#160;State income taxes recoverable&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
          3
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160;Non-deductible expenses (permanent differences)&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="22%"&gt;
          11
        &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="22%"&gt;
          8
        &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;&amp;#160; &amp;#160; &amp;#160;Change in valuation allowance&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
          1,164
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
          24,749
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;&amp;#160; &amp;#160; &amp;#160;Rate changes&lt;/td&gt;
        &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" width="22%"&gt;
          16
        &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="22%"&gt;
          36
        &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;&amp;#160; &amp;#160; &amp;#160;Other&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="22%"&gt;
          (960
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="22%"&gt;
          228
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left"&gt;Income tax expense&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="22%"&gt;
          3
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" style="BORDER-BOTTOM: #000000 3px double" width="22%"&gt;
          24,667
        &lt;/td&gt;
        &lt;td align="left" width="2%"&gt;
          &lt;p style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;"&gt;&amp;#160;&lt;/p&gt;
        &lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;
    &lt;p style="text-align: left; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160; We record net deferred tax assets to the extent that we believe such assets will more likely than not be realized. As a result of our cumulative losses and uncertainty with respect to future taxable income, we have provided a full valuation allowance against our net deferred tax assets as March 31, 2014 and 2015.&lt;/p&gt;</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
  <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="cx_01_January_2015_TO_31_March_2015" unitRef="usd" decimals="-3">-231000</us-gaap:CurrentFederalTaxExpenseBenefit>
  <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">-354000</us-gaap:CurrentFederalTaxExpenseBenefit>
  <us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations contextRef="cx_01_January_2015_TO_31_March_2015" unitRef="usd" decimals="-3">3000</us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">0</us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:IncomeTaxReconciliationNondeductibleExpense contextRef="cx_01_January_2015_TO_31_March_2015" unitRef="usd" decimals="-3">11000</us-gaap:IncomeTaxReconciliationNondeductibleExpense>
  <us-gaap:IncomeTaxReconciliationNondeductibleExpense contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">8000</us-gaap:IncomeTaxReconciliationNondeductibleExpense>
  <us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="cx_01_January_2015_TO_31_March_2015" unitRef="usd" decimals="-3">1164000</us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
  <us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">24749000</us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
  <us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="cx_01_January_2015_TO_31_March_2015" unitRef="usd" decimals="-3">16000</us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
  <us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">36000</us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
  <us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="cx_01_January_2015_TO_31_March_2015" unitRef="usd" decimals="-3">960000</us-gaap:IncomeTaxReconciliationOtherAdjustments>
  <us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">-228000</us-gaap:IncomeTaxReconciliationOtherAdjustments>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_31_March_2015" unitRef="usd" decimals="-3">86868000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_31_March_2015_IncomeTaxAuthorityAxis-UnrestrictedMember" unitRef="usd" decimals="-3">58068000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_31_March_2015_IncomeTaxAuthorityAxis-RestrictedMember" unitRef="usd" decimals="-3">28800000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:TaxCreditCarryforwardAmount contextRef="cx_31_March_2015" unitRef="usd" decimals="-3">547000</us-gaap:TaxCreditCarryforwardAmount>
  <hgbl:OperatingLossCarryforwardsExpiration contextRef="cx_01_January_2015_TO_31_March_2015">Substantially all of the net operating loss carry forwards and unused minimum tax credit carry forwards expire between 2025 and 2035.</hgbl:OperatingLossCarryforwardsExpiration>
  <us-gaap:OperatingLossCarryforwardsLimitationsOnUse contextRef="cx_01_January_2015_TO_31_March_2015">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. 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.</us-gaap:OperatingLossCarryforwardsLimitationsOnUse>
  <us-gaap:OperatingLossCarryforwardsLimitationsOnUse contextRef="cx_01_January_2014_TO_31_December_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. 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. 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.</us-gaap:OperatingLossCarryforwardsLimitationsOnUse>
  <us-gaap:OperatingLossCarryforwardsLimitationsOnUse contextRef="cx_01_January_2008_TO_31_December_2008_OperatingLossCarryforwardsExpirationPeriodTypeAxis-OperatingLossCarryforwardsPerYearAfter2008Member">The Company&amp;#8217;s utilization of restricted net operating tax loss carry forwards against future income for tax purposes is restricted pursuant to the &amp;#8220;change in ownership&amp;#8221; rules in Section 382 of the Internal Revenue Code. These rules, in general, provide that an ownership change occurs when the percentage shareholdings of 5% direct or indirect stockholders of a loss corporation have, in aggregate, increased by more than 50 percentage points during the immediately preceding three years. Restrictions in net operating loss carry forwards occurred in 2001 as a result of the acquisition of the Company by Counsel. 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. 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.</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. 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. 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.</us-gaap:OperatingLossCarryforwardsLimitationsOnUse>
  <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&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 below, Counsel was the Company&amp;#8217;s majority shareholder. Counsel remains a related party, following the distribution of its investment in HGI to Counsel shareholders, as a result of the Services Agreement discussed below. Therefore, at March 31, 2015 and December 31, 2014, the Company reported amounts owed to Counsel of $2,053
      and $2,985, respectively, as related party debt. Interest of $379
      has been accrued and capitalized as of March 31, 2015.
    &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 specifically 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;In the first quarter of 2013, Counsel announced its plan to dispose of its interest in HGI, and 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.&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;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 had an initial term of one year, with a provision for automatic renewal 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 at March 31, 2015, the Services Agreement remained in effect.&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 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="50%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap"&gt;
                  &lt;u&gt;
                    &lt;b&gt;Three months ended&lt;/b&gt;
                  &lt;/u&gt;
                &lt;/td&gt;
                &lt;td align="right" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap"&gt;
                  &lt;u&gt;
                    &lt;b&gt;March 31,&lt;/b&gt;
                  &lt;/u&gt;
                &lt;/td&gt;
                &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="22%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="22%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="22%"&gt;
                  &lt;b&gt;
                    &lt;u&gt;2015&lt;/u&gt;
                  &lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="22%"&gt;
                  &lt;b&gt;
                    &lt;u&gt;2014&lt;/u&gt;
                  &lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Management fees&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
                  90
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
                  90
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Other charges&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="22%"&gt;
                  19
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="22%"&gt;
                  19
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Total&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="22%"&gt;
                  109
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="22%"&gt;
                  109
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="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, which is owned by senior officers of NLEX. The lease amounts paid by the Company to the related parties, which are included in selling, general and administrative expenses, 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="50%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap"&gt;
                  &lt;u&gt;
                    &lt;b&gt;Three months&lt;/b&gt;
                  &lt;/u&gt;
                &lt;/td&gt;
                &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap"&gt;
                  &lt;u&gt;
                    &lt;b&gt;ended March 31,&lt;/b&gt;
                  &lt;/u&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;
                  &lt;u&gt;
                    &lt;b&gt;Leased premises location&lt;/b&gt;
                  &lt;/u&gt;
                &lt;/td&gt;
                &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="22%"&gt;
                  &lt;b&gt;
                    &lt;u&gt;2015&lt;/u&gt;
                  &lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="22%"&gt;
                  &lt;b&gt;
                    &lt;u&gt;2014&lt;/u&gt;
                  &lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Foster City, CA&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
                  57
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" width="22%"&gt;
                  57
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Edwardsville, IL&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="22%"&gt;
                  24
                &lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="22%"&gt;
                  &amp;#8212;
                &lt;/td&gt;
                &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Total&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="22%"&gt;
                  81
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="22%"&gt;
                  57
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" 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_2015_TO_31_March_2015">&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="50%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" nowrap="nowrap"&gt;
            &lt;u&gt;
              &lt;b&gt;Three months ended&lt;/b&gt;
            &lt;/u&gt;
          &lt;/td&gt;
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          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
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              &lt;u&gt;2014&lt;/u&gt;
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          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="left" bgcolor="#e6efff"&gt;Management fees&lt;/td&gt;
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            90
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          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;$&lt;/td&gt;
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            90
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          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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            19
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          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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            19
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          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="22%"&gt;
            109
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          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%"&gt;$&lt;/td&gt;
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            109
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          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_31_March_2014_NatureOfExpenseAxis-OtherExpenseMember" unitRef="usd" decimals="-3">19000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
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  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="-3">109000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
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              &lt;b&gt;Three months&lt;/b&gt;
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          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
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            &lt;u&gt;
              &lt;b&gt;ended March 31,&lt;/b&gt;
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            &lt;u&gt;
              &lt;b&gt;Leased premises location&lt;/b&gt;
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              &lt;u&gt;2014&lt;/u&gt;
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          &lt;td align="left" bgcolor="#e6efff"&gt;Foster City, CA&lt;/td&gt;
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            57
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            57
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          &lt;td align="left"&gt;Edwardsville, IL&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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            24
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          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
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            &amp;#8212;
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            81
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            57
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  <us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_31_March_2014" unitRef="usd" decimals="0">57</us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty>
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  <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="cx_01_January_2015_TO_31_March_2015">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 specifically 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. Following Counsel's disposition of its interest in the Company, in the first quarter of 2014, 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 had an initial term of one year, with a provision for automatic renewal 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.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
  <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="cx_01_January_2014_TO_31_December_2014">Beginning in December 2004, HGI and Counsel entered into successive annual management services agreements (collectively, the &amp;#8220;Agreement&amp;#8221;). Under the terms of the Agreement, HGI agreed to pay Counsel for ongoing services provided to HGI by Counsel personnel. These services included preparation of the Company&amp;#8217;s financial statements and regulatory filings, taxation matters, stock-based compensation administration, Board administration, patent portfolio administration and litigation matters. The Counsel employees providing the services were:  1) its Executive Vice President, Secretary and Chief Financial Officer, 2) its Tax Manager, 3) an Accounting Manager, and 4) its Accounts Payable Clerk. These employees have the same or similar positions with HGI, but none of them received compensation from HGI. Rather, Counsel allocated to HGI a percentage, based on time incurred, of the employees&amp;#8217; base compensation paid by Counsel. Beginning in the first quarter of 2011, additional amounts were charged to HGI for Counsel services specifically 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. Following Counsel's disposition of its interest in the Company, in the first quarter of 2014, 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 had an initial term of one year, with a provision for automatic renewal 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.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
  <us-gaap:SubsequentEventsTextBlock contextRef="cx_01_January_2015_TO_31_March_2015">&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;
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    &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 March 31, 2015 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="AssetLiquidationRevenuePolicyTextBlock" id="hgbl_AssetLiquidationRevenuePolicyTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="AssetsandliabilitiesacquiredPolicyTextBlock" id="hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfIntangibleAssetsTableTextBlock" id="hgbl_ScheduleOfIntangibleAssetsTableTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" id="hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CounselManagementServicesMember" id="hgbl_CounselManagementServicesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="FosterCityCMember" id="hgbl_FosterCityCMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="EdwardsvilleILMember" id="hgbl_EdwardsvilleILMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="WhitePlainsNYMember" id="hgbl_WhitePlainsNYMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="LosAngelesCMember" id="hgbl_LosAngelesCMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CounselLoanMember" id="hgbl_CounselLoanMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="WhiteplainsMember" id="hgbl_WhiteplainsMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="LosAngelesMember" id="hgbl_LosAngelesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="HeritageGlobalPartnersIncMember" id="hgbl_HeritageGlobalPartnersIncMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="FormerOwnersOfEquityPartnerMember" id="hgbl_FormerOwnersOfEquityPartnerMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OtherThirdPartyMember" id="hgbl_OtherThirdPartyMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" id="hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" id="hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="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="EquipmentInventoryMember" id="hgbl_EquipmentInventoryMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="EquityPartnersMember" id="hgbl_EquityPartnersMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="HgpMember" id="hgbl_HgpMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="HgLlcMember" id="hgbl_HgLlcMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CoChiefExecutiveOfficersMember" id="hgbl_CoChiefExecutiveOfficersMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="NlexMember" id="hgbl_NlexMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="HgpEuropeMember" id="hgbl_HgpEuropeMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="WeightedAverageCostOfCapital" id="hgbl_WeightedAverageCostOfCapital" type="num:percentItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OfficersAndEmployeesMember" id="hgbl_OfficersAndEmployeesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="EmployeeAndDirectorOptionExerciseMember" id="hgbl_EmployeeAndDirectorOptionExerciseMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="StockoptionandappreciationrightsplanOneNineNineFiveMember" id="hgbl_StockoptionandappreciationrightsplanOneNineNineFiveMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" id="hgbl_OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="EquityPartnersStockOptionPlanMember" id="hgbl_EquityPartnersStockOptionPlanMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="RecruitmentStockOptionPlanOneNineNineSevenMember" id="hgbl_RecruitmentStockOptionPlanOneNineNineSevenMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OneNineNineSevenRecruitmentStockOptionPlanMember" id="hgbl_OneNineNineSevenRecruitmentStockOptionPlanMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" id="hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="TwoZeroOneZeroNonqualifiedStockOptionPlanMember" id="hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OtherOptionsIssuedMember" id="hgbl_OtherOptionsIssuedMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="HeritageGlobalPartnersOptionsIssuedMember" id="hgbl_HeritageGlobalPartnersOptionsIssuedMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="EachAnniversaryOfAmendmentDateMember" id="hgbl_EachAnniversaryOfAmendmentDateMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="OptionExpenseMember" id="hgbl_OptionExpenseMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CurrentBalanceMember" id="hgbl_CurrentBalanceMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="PrincipalMember" id="hgbl_PrincipalMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="LeaseAmountsMember" id="hgbl_LeaseAmountsMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CustomerRelationshipsbusinessNetworkMember" id="hgbl_CustomerRelationshipsbusinessNetworkMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CustomerBrokerNetworkMember" id="hgbl_CustomerBrokerNetworkMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="NlexsWebsiteMember" id="hgbl_NlexsWebsiteMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="IntangibleAssetsMember" id="hgbl_IntangibleAssetsMember" 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="EquityMethodInvestmentDistributionReceivable" id="hgbl_EquityMethodInvestmentDistributionReceivable" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="debit"/>
  <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="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="ReductionInDeferredTaxAssets" id="hgbl_ReductionInDeferredTaxAssets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <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="CommonStockSharesIssuedForEachCoCeo" id="hgbl_CommonStockSharesIssuedForEachCoCeo" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="CommonStockFairValuePerShare" id="hgbl_CommonStockFairValuePerShare" type="num:perShareItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="SharesValuedAt" id="hgbl_SharesValuedAt" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="RevenueIntellectualPropertyLicense" id="hgbl_RevenueIntellectualPropertyLicense" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant" xbrli:balance="credit"/>
  <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="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="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:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>8
<FILENAME>hgbl-20150331_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:10:22:48 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-20150331.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_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="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_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="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_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="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_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="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_Assets" xlink:label="Assets" xlink:title="Assets"/>
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<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>9
<FILENAME>hgbl-20150331_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
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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_StatementLineItems" xlink:label="StatementLineItems" xlink:title="StatementLineItems"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="StatementLineItems" xlink:to="StatementTable" use="optional" order="102.3" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="LegalEntityAxis" xlink:title="LegalEntityAxis"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="EntityDomain" xlink:title="EntityDomain"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="5"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty" use="optional" order="1"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionAmountsOfTransaction" use="optional" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150331.xsd#role_DisclosureScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlockDetails">
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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_ScenarioUnspecifiedDomain" xlink:label="ScenarioUnspecifiedDomain" xlink:title="ScenarioUnspecifiedDomain"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_LeaseAmountsMember" xlink:label="LeaseAmountsMember" xlink:title="LeaseAmountsMember"/>
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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_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="RelatedPartyTransactionsByRelatedPartyAxis"/>
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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_RelatedPartyDomain" xlink:label="RelatedPartyDomain" xlink:title="RelatedPartyDomain"/>
    <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-20150331.xsd#hgbl_CounselManagementServicesMember" xlink:label="CounselManagementServicesMember" xlink:title="CounselManagementServicesMember"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_FosterCityCMember" xlink:label="FosterCityCMember" xlink:title="FosterCityCMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="FosterCityCMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_EdwardsvilleILMember" xlink:label="EdwardsvilleILMember" xlink:title="EdwardsvilleILMember"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_WhitePlainsNYMember" xlink:label="WhitePlainsNYMember" xlink:title="WhitePlainsNYMember"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_LosAngelesCMember" xlink:label="LosAngelesCMember" xlink:title="LosAngelesCMember"/>
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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_CreditRiskMember" xlink:label="CreditRiskMember" xlink:title="CreditRiskMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="CreditRiskMember" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_CounselLoanMember" xlink:label="CounselLoanMember" xlink:title="CounselLoanMember"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_WhiteplainsMember" xlink:label="WhiteplainsMember" xlink:title="WhiteplainsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="WhiteplainsMember" use="optional" order="9"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_LosAngelesMember" xlink:label="LosAngelesMember" xlink:title="LosAngelesMember"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_HeritageGlobalPartnersIncMember" xlink:label="HeritageGlobalPartnersIncMember" xlink:title="HeritageGlobalPartnersIncMember"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_FormerOwnersOfEquityPartnerMember" xlink:label="FormerOwnersOfEquityPartnerMember" xlink:title="FormerOwnersOfEquityPartnerMember"/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_OtherThirdPartyMember" xlink:label="OtherThirdPartyMember" xlink:title="OtherThirdPartyMember"/>
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    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty" use="optional" order="1"/>
  </link:definitionLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>10
<FILENAME>hgbl-20150331_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:10:22:48 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:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_DocumentAndEntityInformationAbstract" xlink:label="DocumentAndEntityInformationAbstract" xlink:title="DocumentAndEntityInformationAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DocumentAndEntityInformationAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_DocumentAndEntityInformationAbstract" xml:lang="en-US" id="label_hgbl_DocumentAndEntityInformationAbstract_en-US">Document and Entity Information [Abstract]</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="LegalEntityAxis" xlink:title="LegalEntityAxis"/>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentType" xlink:label="DocumentType" xlink:title="DocumentType"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DocumentPeriodEndDate" xlink:to="label_dei_DocumentPeriodEndDate" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_TradingSymbol" xlink:label="TradingSymbol" xlink:title="TradingSymbol"/>
    <link:label xlink:type="resource" xlink:label="label_dei_TradingSymbol" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_TradingSymbol" xml:lang="en-US" id="label_dei_TradingSymbol_en-US">Trading Symbol</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TradingSymbol" xlink:to="label_dei_TradingSymbol" use="optional" order="10" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_dei_EntityRegistrantName" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityRegistrantName" xml:lang="en-US" id="label_dei_EntityRegistrantName_en-US">Entity Registrant Name</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityRegistrantName" xlink:to="label_dei_EntityRegistrantName" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/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">Accounts receivable (net of allowance for doubtful accounts of $31; 2014 - $31)</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_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="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_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="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_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="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_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 receivable</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="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_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="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_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="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_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="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_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="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_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">Other equity-method 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="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_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="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_IntangibleAssetsNetExcludingGoodwill" xlink:label="IntangibleAssetsNetExcludingGoodwill" xlink:title="IntangibleAssetsNetExcludingGoodwill"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IntangibleAssetsNetExcludingGoodwill" xml:lang="en-US" id="verboseLabel_us-gaap_IntangibleAssetsNetExcludingGoodwill_en-US">Identifiable intangible assets, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IntangibleAssetsNetExcludingGoodwill" xlink:to="label_us-gaap_IntangibleAssetsNetExcludingGoodwill" 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_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="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_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="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_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 STOCKHOLDERS' 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="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_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="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_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="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_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/verboseLabel" xlink:title="label_us-gaap_OtherShortTermBorrowings" xml:lang="en-US" id="verboseLabel_us-gaap_OtherShortTermBorrowings_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="OtherShortTermBorrowings" xlink:to="label_us-gaap_OtherShortTermBorrowings" 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_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="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_BusinessCombinationContingentConsiderationLiabilityCurrent" xlink:label="BusinessCombinationContingentConsiderationLiabilityCurrent" xlink:title="BusinessCombinationContingentConsiderationLiabilityCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent" xml:lang="en-US" id="verboseLabel_us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent_en-US">Contingent consideration</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationContingentConsiderationLiabilityCurrent" xlink:to="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent" 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_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="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_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="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_UnsecuredLongTermDebt" xlink:label="UnsecuredLongTermDebt" xlink:title="UnsecuredLongTermDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_UnsecuredLongTermDebt" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_UnsecuredLongTermDebt" xml:lang="en-US" id="verboseLabel_us-gaap_UnsecuredLongTermDebt_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="UnsecuredLongTermDebt" xlink:to="label_us-gaap_UnsecuredLongTermDebt" 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_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/terseLabel" xlink:title="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" xml:lang="en-US" id="terseLabel_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="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_DeferredTaxLiabilitiesNoncurrent" xlink:label="DeferredTaxLiabilitiesNoncurrent" xlink:title="DeferredTaxLiabilitiesNoncurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DeferredTaxLiabilitiesNoncurrent" xml:lang="en-US" id="label_us-gaap_DeferredTaxLiabilitiesNoncurrent_en-US">Deferred tax liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredTaxLiabilitiesNoncurrent" xlink:to="label_us-gaap_DeferredTaxLiabilitiesNoncurrent" 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_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="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_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="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_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">Stockholders' 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="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_PreferredStockValue" xlink:label="PreferredStockValue" xlink:title="PreferredStockValue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockValue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PreferredStockValue" xml:lang="en-US" id="verboseLabel_us-gaap_PreferredStockValue_en-US">Preferred stock, $10.00 par value, authorized 10,000,000 shares; issued and outstanding 575 Class N shares at March 31, 2015 and December 31, 2014, liquidation preference of $575 at March 31, 2015 and December 31, 2014</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="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_CommonStockValue" xlink:label="CommonStockValue" xlink:title="CommonStockValue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockValue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_CommonStockValue" xml:lang="en-US" id="verboseLabel_us-gaap_CommonStockValue_en-US">Common stock, $0.01 par value, authorized 300,000,000 shares; issued and outstanding 28,167,408 shares at March 31, 2015 and December 31, 2014</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="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_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="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_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="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_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="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_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 stockholders' 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="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_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 stockholders' 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="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_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-20150331.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_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="AllowanceForDoubtfulAccountsReceivableCurrent" xlink:title="AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xml:lang="en-US" id="label_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_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="AllowanceForDoubtfulAccountsReceivableCurrent" xlink:to="label_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" 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-20150331.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_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="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_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="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_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="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_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="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_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="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_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="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_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="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_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="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_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="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.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</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="12" 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-20150331.xsd#hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:label="EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:title="EarningsOfEquityAccountedAssetLiquidationInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xml:lang="en-US" id="verboseLabel_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments_en-US">Earnings (loss) of asset liquidation investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:to="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" use="optional" order="13" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xml:lang="en-US" id="documentation_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments_en-US">Company's proportionate share of Joint Ventures' net income (loss) reported in the consolidated statement of operations as Earnings (Loss) of Equity Accounted Asset Liquidation Investments and attributable to the Company as its share.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="OperatingIncomeLoss" xlink:title="OperatingIncomeLoss"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_OperatingIncomeLoss" xml:lang="en-US" id="totalLabel_us-gaap_OperatingIncomeLoss_en-US">Operating loss</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingIncomeLoss" xlink:to="label_us-gaap_OperatingIncomeLoss" use="optional" order="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_NonoperatingIncomeExpenseAbstract" xlink:label="NonoperatingIncomeExpenseAbstract" xlink:title="NonoperatingIncomeExpenseAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NonoperatingIncomeExpenseAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_NonoperatingIncomeExpenseAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_NonoperatingIncomeExpenseAbstract_en-US">Other income (expenses):</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NonoperatingIncomeExpenseAbstract" xlink:to="label_us-gaap_NonoperatingIncomeExpenseAbstract" use="optional" order="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.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 method investments</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xml:lang="en-US" id="documentation_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments_en-US">This item represents the entity's proportionate share for the period of the net income (loss) of its investees to which the equity method of accounting is applied. Excludes income (loss) from equity accounted Asset Liquidation Investments.</link:label>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxExpenseBenefit" xlink:to="label_us-gaap_IncomeTaxExpenseBenefit" use="optional" order="21" xlink:title=""/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetIncomeLoss" xlink:to="label_us-gaap_NetIncomeLoss" use="optional" order="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_ComprehensiveIncomeNetOfTaxAbstract" xlink:label="ComprehensiveIncomeNetOfTaxAbstract" xlink:title="ComprehensiveIncomeNetOfTaxAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_ComprehensiveIncomeNetOfTaxAbstract_en-US">Other comprehensive loss:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ComprehensiveIncomeNetOfTaxAbstract" xlink:to="label_us-gaap_ComprehensiveIncomeNetOfTaxAbstract" use="optional" order="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_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:title="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
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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="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_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="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_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="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_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=""/>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xml:lang="en-US" id="verboseLabel_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments_en-US">Tax on earnings (loss) of other equity accounted asset liquidation investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:to="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xml:lang="en-US" id="documentation_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments_en-US">Tax on Income (Loss) from Equity Method Investments Excluding Asset Liquidation Investments.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_TaxOnOtherEquityAccountedInvestments" xlink:label="TaxOnOtherEquityAccountedInvestments" xlink:title="TaxOnOtherEquityAccountedInvestments"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TaxOnOtherEquityAccountedInvestments" xlink:to="label_hgbl_TaxOnOtherEquityAccountedInvestments" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TaxOnOtherEquityAccountedInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_TaxOnOtherEquityAccountedInvestments" xml:lang="en-US" id="documentation_hgbl_TaxOnOtherEquityAccountedInvestments_en-US">Tax on other equity accounted investments</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:label="OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:title="OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xml:lang="en-US" id="verboseLabel_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_en-US">Tax on currency translation adjustment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:to="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="StatementEquityComponentsAxis" xlink:title="StatementEquityComponentsAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementEquityComponentsAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementEquityComponentsAxis" xml:lang="en-US" id="label_us-gaap_StatementEquityComponentsAxis_en-US">Statement, Equity Components [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementEquityComponentsAxis" xlink:to="label_us-gaap_StatementEquityComponentsAxis" use="optional" order="1" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityComponentDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityComponentDomain" xml:lang="en-US" id="label_us-gaap_EquityComponentDomain_en-US">Equity Component [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityComponentDomain" xlink:to="label_us-gaap_EquityComponentDomain" use="optional" order="1" xlink:title=""/>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PreferredStockMember" xml:lang="en-US" id="label_us-gaap_PreferredStockMember_en-US">Preferred Stock [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockMember" xlink:to="label_us-gaap_PreferredStockMember" use="optional" order="1" xlink:title=""/>
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    <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=""/>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_RetainedEarningsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RetainedEarningsMember" xml:lang="en-US" id="label_us-gaap_RetainedEarningsMember_en-US">Accumulated deficit [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RetainedEarningsMember" xlink:to="label_us-gaap_RetainedEarningsMember" use="optional" order="4" xlink:title=""/>
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    <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=""/>
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    <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=""/>
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    <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-20150331.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 the value of shares that were received in return for an intellectual property licensing agreement.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.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="hgbl-20150331.xsd#hgbl_ExerciseOfOptionsDuringPeriodValue" xlink:label="ExerciseOfOptionsDuringPeriodValue" xlink:title="ExerciseOfOptionsDuringPeriodValue"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ExerciseOfOptionsDuringPeriodValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_ExerciseOfOptionsDuringPeriodValue" xml:lang="en-US" id="terseLabel_hgbl_ExerciseOfOptionsDuringPeriodValue_en-US">Exercise of options</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ExerciseOfOptionsDuringPeriodValue" xlink:to="label_hgbl_ExerciseOfOptionsDuringPeriodValue" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ExerciseOfOptionsDuringPeriodValue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ExerciseOfOptionsDuringPeriodValue" xml:lang="en-US" id="documentation_hgbl_ExerciseOfOptionsDuringPeriodValue_en-US">Exercise of options</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_NetSharesIssuedDueToExerciseOfOptions" xlink:label="NetSharesIssuedDueToExerciseOfOptions" xlink:title="NetSharesIssuedDueToExerciseOfOptions"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" xml:lang="en-US" id="terseLabel_hgbl_NetSharesIssuedDueToExerciseOfOptions_en-US">Exercise of options (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetSharesIssuedDueToExerciseOfOptions" xlink:to="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" xml:lang="en-US" id="documentation_hgbl_NetSharesIssuedDueToExerciseOfOptions_en-US">Exercise of options (in shares)</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.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/terseLabel" xlink:title="label_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xml:lang="en-US" id="terseLabel_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/terseLabel" xlink:title="label_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xml:lang="en-US" id="terseLabel_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_NetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_NetIncomeLoss" xml:lang="en-US" id="verboseLabel_us-gaap_NetIncomeLoss_en-US">Net loss</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xml:lang="en-US" id="terseLabel_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_en-US">Foreign currency translation</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 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_AccretionOfDiscount" xlink:label="AccretionOfDiscount" xlink:title="AccretionOfDiscount"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccretionOfDiscount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccretionOfDiscount" xml:lang="en-US" id="label_us-gaap_AccretionOfDiscount_en-US">Accretion of contingent consideration discount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccretionOfDiscount" xlink:to="label_us-gaap_AccretionOfDiscount" 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 method 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_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="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_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 in accounts 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="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_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="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_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">Increase in inventory</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInInventories" xlink:to="label_us-gaap_IncreaseDecreaseInInventories" use="optional" order="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_IncreaseDecreaseInAssetLiquidationInvestments" xlink:label="IncreaseDecreaseInAssetLiquidationInvestments" xlink:title="IncreaseDecreaseInAssetLiquidationInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IncreaseDecreaseInAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_hgbl_IncreaseDecreaseInAssetLiquidationInvestments" xml:lang="en-US" id="negatedLabel_hgbl_IncreaseDecreaseInAssetLiquidationInvestments_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="IncreaseDecreaseInAssetLiquidationInvestments" xlink:to="label_hgbl_IncreaseDecreaseInAssetLiquidationInvestments" use="optional" order="14" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IncreaseDecreaseInAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_IncreaseDecreaseInAssetLiquidationInvestments" xml:lang="en-US" id="documentation_hgbl_IncreaseDecreaseInAssetLiquidationInvestments_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">Decrease in other current assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" use="optional" order="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_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 receivable</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="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_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 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="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_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:title="IncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xml:lang="en-US" id="verboseLabel_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_en-US">Decrease in accounts payable and accrued liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:to="label_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" use="optional" order="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_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 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="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_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="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_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 method 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="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_ProceedsFromSaleOfEquityMethodInvestments" xlink:label="ProceedsFromSaleOfEquityMethodInvestments" xlink:title="ProceedsFromSaleOfEquityMethodInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromSaleOfEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProceedsFromSaleOfEquityMethodInvestments" xml:lang="en-US" id="label_us-gaap_ProceedsFromSaleOfEquityMethodInvestments_en-US">Proceeds from sale of other equity method investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromSaleOfEquityMethodInvestments" xlink:to="label_us-gaap_ProceedsFromSaleOfEquityMethodInvestments" 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_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 method 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="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_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="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_NetCashProvidedByUsedInInvestingActivities" xlink:label="NetCashProvidedByUsedInInvestingActivities" xlink:title="NetCashProvidedByUsedInInvestingActivities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" xml:lang="en-US" id="totalLabel_us-gaap_NetCashProvidedByUsedInInvestingActivities_en-US">Net cash provided by investing activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" use="optional" order="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_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="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_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="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_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 from 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="ProceedsFromRelatedPartyDebt" xlink:to="label_us-gaap_ProceedsFromRelatedPartyDebt" 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_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 a related party</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="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_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="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_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 and cash equivalents</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="31" 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_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="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_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="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_InterestPaid" xlink:label="InterestPaid" xlink:title="InterestPaid"/>
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    <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="36" xlink:title=""/>
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    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_PatentParticipationFeeTextBlock" xlink:label="PatentParticipationFeeTextBlock" xlink:title="PatentParticipationFeeTextBlock"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:to="label_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" use="optional" order="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxPolicyTextBlock" xlink:label="IncomeTaxPolicyTextBlock" xlink:title="IncomeTaxPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_IncomeTaxPolicyTextBlock_en-US">Deferred income tax assets [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxPolicyTextBlock" xlink:to="label_us-gaap_IncomeTaxPolicyTextBlock" use="optional" order="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_ContingentConsiderationPolicyTextBlock" xlink:label="ContingentConsiderationPolicyTextBlock" xlink:title="ContingentConsiderationPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ContingentConsiderationPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ContingentConsiderationPolicyTextBlock" xml:lang="en-US" id="label_hgbl_ContingentConsiderationPolicyTextBlock_en-US">Contingent consideration [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ContingentConsiderationPolicyTextBlock" xlink:to="label_hgbl_ContingentConsiderationPolicyTextBlock" use="optional" order="14" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ContingentConsiderationPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ContingentConsiderationPolicyTextBlock" xml:lang="en-US" id="documentation_hgbl_ContingentConsiderationPolicyTextBlock_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_CommitmentsAndContingenciesPolicyTextBlock" xlink:label="CommitmentsAndContingenciesPolicyTextBlock" xlink:title="CommitmentsAndContingenciesPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_CommitmentsAndContingenciesPolicyTextBlock_en-US">Liabilities and contingencies [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommitmentsAndContingenciesPolicyTextBlock" xlink:to="label_us-gaap_CommitmentsAndContingenciesPolicyTextBlock" use="optional" order="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_AssetLiquidationRevenuePolicyTextBlock" xlink:label="AssetLiquidationRevenuePolicyTextBlock" xlink:title="AssetLiquidationRevenuePolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationRevenuePolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AssetLiquidationRevenuePolicyTextBlock" xml:lang="en-US" id="label_hgbl_AssetLiquidationRevenuePolicyTextBlock_en-US">Asset liquidation revenue [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetLiquidationRevenuePolicyTextBlock" xlink:to="label_hgbl_AssetLiquidationRevenuePolicyTextBlock" use="optional" order="16" 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="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_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="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_EquityAndCostMethodInvestmentsPolicy" xlink:label="EquityAndCostMethodInvestmentsPolicy" xlink:title="EquityAndCostMethodInvestmentsPolicy"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityAndCostMethodInvestmentsPolicy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityAndCostMethodInvestmentsPolicy" xml:lang="en-US" id="label_us-gaap_EquityAndCostMethodInvestmentsPolicy_en-US">Investments [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityAndCostMethodInvestmentsPolicy" xlink:to="label_us-gaap_EquityAndCostMethodInvestmentsPolicy" use="optional" order="19" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xlink:label="AssetsandliabilitiesacquiredPolicyTextBlock" xlink:title="AssetsandliabilitiesacquiredPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xml:lang="en-US" id="verboseLabel_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock_en-US">Assets and liabilities acquired [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsandliabilitiesacquiredPolicyTextBlock" xlink:to="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" use="optional" order="20" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xml:lang="en-US" id="documentation_hgbl_AssetsandliabilitiesacquiredPolicyTextBlock_en-US">Disclosure of accounting policy for acquired assets and liabilities as a component of a business combination.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/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="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_ScheduleOfIntangibleAssetsTableTextBlock" xlink:label="ScheduleOfIntangibleAssetsTableTextBlock" xlink:title="ScheduleOfIntangibleAssetsTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfIntangibleAssetsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ScheduleOfIntangibleAssetsTableTextBlock" xml:lang="en-US" id="label_hgbl_ScheduleOfIntangibleAssetsTableTextBlock_en-US">Schedule of Intangible Assets [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfIntangibleAssetsTableTextBlock" xlink:to="label_hgbl_ScheduleOfIntangibleAssetsTableTextBlock" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfIntangibleAssetsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ScheduleOfIntangibleAssetsTableTextBlock" xml:lang="en-US" id="documentation_hgbl_ScheduleOfIntangibleAssetsTableTextBlock_en-US">Schedule of Intangible Assets [Table Text Block]</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_ScheduleOfExpectedAmortizationExpenseTableTextBlock" xlink:label="ScheduleOfExpectedAmortizationExpenseTableTextBlock" xlink:title="ScheduleOfExpectedAmortizationExpenseTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfExpectedAmortizationExpenseTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfExpectedAmortizationExpenseTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfExpectedAmortizationExpenseTableTextBlock_en-US">Schedule of Estimated Amortization Expense, Intangible Assets [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfExpectedAmortizationExpenseTableTextBlock" xlink:to="label_us-gaap_ScheduleOfExpectedAmortizationExpenseTableTextBlock" 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-20150331.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_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="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_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="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_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-20150331.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-20150331.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="3" 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-20150331.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="4" 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="hgbl-20150331.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="5" 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-20150331.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="6" 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="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-20150331.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-20150331.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-20150331.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-20150331.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-20150331.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-20150331.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-20150331.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="8" 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-20150331.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="9" 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_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-20150331.xsd#hgbl_PolaroidMember" xlink:label="PolaroidMember" xlink:title="PolaroidMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PolaroidMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_PolaroidMember" xml:lang="en-US" id="label_hgbl_PolaroidMember_en-US">Polaroid [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PolaroidMember" xlink:to="label_hgbl_PolaroidMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PolaroidMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PolaroidMember" xml:lang="en-US" id="documentation_hgbl_PolaroidMember_en-US">Polaroid [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_CounselMember" xlink:label="CounselMember" xlink:title="CounselMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CounselMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CounselMember" xml:lang="en-US" id="label_hgbl_CounselMember_en-US">Counsel [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CounselMember" xlink:to="label_hgbl_CounselMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CounselMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CounselMember" xml:lang="en-US" id="documentation_hgbl_CounselMember_en-US">Counsel</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.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_EquityMethodInvestmentOwnershipPercentage" xlink:label="EquityMethodInvestmentOwnershipPercentage" xlink:title="EquityMethodInvestmentOwnershipPercentage"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_EquityMethodInvestmentOwnershipPercentage" xml:lang="en-US" id="terseLabel_us-gaap_EquityMethodInvestmentOwnershipPercentage_en-US">Equity Method Investment, Ownership Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentOwnershipPercentage" xlink:to="label_us-gaap_EquityMethodInvestmentOwnershipPercentage" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PublicUtilitiesInventoryAxis" xlink:label="PublicUtilitiesInventoryAxis" xlink:title="PublicUtilitiesInventoryAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PublicUtilitiesInventoryAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PublicUtilitiesInventoryAxis" xml:lang="en-US" id="label_us-gaap_PublicUtilitiesInventoryAxis_en-US">Inventory [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PublicUtilitiesInventoryAxis" xlink:to="label_us-gaap_PublicUtilitiesInventoryAxis" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PublicUtilitiesInventoryTypeDomain" xlink:label="PublicUtilitiesInventoryTypeDomain" xlink:title="PublicUtilitiesInventoryTypeDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PublicUtilitiesInventoryTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PublicUtilitiesInventoryTypeDomain" xml:lang="en-US" id="label_us-gaap_PublicUtilitiesInventoryTypeDomain_en-US">Inventory [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PublicUtilitiesInventoryTypeDomain" xlink:to="label_us-gaap_PublicUtilitiesInventoryTypeDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RealEstateInvestmentMember" xlink:label="RealEstateInvestmentMember" xlink:title="RealEstateInvestmentMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RealEstateInvestmentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RealEstateInvestmentMember" xml:lang="en-US" id="label_us-gaap_RealEstateInvestmentMember_en-US">Real Estate Inventory [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RealEstateInvestmentMember" xlink:to="label_us-gaap_RealEstateInvestmentMember" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_EquipmentInventoryMember" xlink:label="EquipmentInventoryMember" xlink:title="EquipmentInventoryMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquipmentInventoryMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_EquipmentInventoryMember" xml:lang="en-US" id="label_hgbl_EquipmentInventoryMember_en-US">Equipment Inventory [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquipmentInventoryMember" xlink:to="label_hgbl_EquipmentInventoryMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquipmentInventoryMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EquipmentInventoryMember" xml:lang="en-US" id="documentation_hgbl_EquipmentInventoryMember_en-US">Equipment Inventory</link:label>
    <link: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="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_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-20150331.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_HgpEuropeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_HgpEuropeMember" xml:lang="en-US" id="label_hgbl_HgpEuropeMember_en-US">HGP Europe [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="HgpEuropeMember" xlink:to="label_hgbl_HgpEuropeMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_HgpEuropeMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_HgpEuropeMember" xml:lang="en-US" id="documentation_hgbl_HgpEuropeMember_en-US">HGP Europe</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_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/verboseLabel" xlink:title="label_us-gaap_SalesRevenueNet" xml:lang="en-US" id="verboseLabel_us-gaap_SalesRevenueNet_en-US">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="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_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_WeightedAverageMember" xlink:label="WeightedAverageMember" xlink:title="WeightedAverageMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_WeightedAverageMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_WeightedAverageMember" xml:lang="en-US" id="label_us-gaap_WeightedAverageMember_en-US">Weighted Average Cost of Capital [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WeightedAverageMember" xlink:to="label_us-gaap_WeightedAverageMember" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.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="1" 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_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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:title="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xml:lang="en-US" id="verboseLabel_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_en-US">Business Combination, Assumed Liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:to="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" 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_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="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_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="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_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="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_WeightedAverageCostOfCapital" xlink:label="WeightedAverageCostOfCapital" xlink:title="WeightedAverageCostOfCapital"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_WeightedAverageCostOfCapital" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_WeightedAverageCostOfCapital" xml:lang="en-US" id="verboseLabel_hgbl_WeightedAverageCostOfCapital_en-US">Weighted average cost of capital</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WeightedAverageCostOfCapital" xlink:to="label_hgbl_WeightedAverageCostOfCapital" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_WeightedAverageCostOfCapital" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_WeightedAverageCostOfCapital" xml:lang="en-US" id="documentation_hgbl_WeightedAverageCostOfCapital_en-US">Weighted average cost of capital</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_BusinessCombinationContingentConsiderationLiability" xlink:label="BusinessCombinationContingentConsiderationLiability" xlink:title="BusinessCombinationContingentConsiderationLiability"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationContingentConsiderationLiability" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_BusinessCombinationContingentConsiderationLiability" xml:lang="en-US" id="terseLabel_us-gaap_BusinessCombinationContingentConsiderationLiability_en-US">Contingent consideration</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationContingentConsiderationLiability" xlink:to="label_us-gaap_BusinessCombinationContingentConsiderationLiability" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent" xml:lang="en-US" id="terseLabel_us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent_en-US">Contingent consideration, current</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, non-current</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccretionOfDiscount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AccretionOfDiscount" xml:lang="en-US" id="terseLabel_us-gaap_AccretionOfDiscount_en-US">Accretion of contingent consideration discount</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-20150331.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-20150331.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-20150331.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-20150331.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-20150331.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-20150331.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-20150331.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-20150331.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-20150331.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-20150331.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-20150331.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="hgbl-20150331.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-20150331.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-20150331.xsd#hgbl_CoChiefExecutiveOfficersMember" xlink:label="CoChiefExecutiveOfficersMember" xlink:title="CoChiefExecutiveOfficersMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CoChiefExecutiveOfficersMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CoChiefExecutiveOfficersMember" xml:lang="en-US" id="label_hgbl_CoChiefExecutiveOfficersMember_en-US">Co Chief Executive Officers [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CoChiefExecutiveOfficersMember" xlink:to="label_hgbl_CoChiefExecutiveOfficersMember" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CoChiefExecutiveOfficersMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CoChiefExecutiveOfficersMember" xml:lang="en-US" id="documentation_hgbl_CoChiefExecutiveOfficersMember_en-US">Co Chief Executive Officers [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DirectorMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DirectorMember" xml:lang="en-US" id="verboseLabel_us-gaap_DirectorMember_en-US">Directors [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/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-20150331.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-20150331.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-20150331.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="hgbl-20150331.xsd#hgbl_LeaseAmountsMember" xlink:label="LeaseAmountsMember" xlink:title="LeaseAmountsMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LeaseAmountsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_LeaseAmountsMember" xml:lang="en-US" id="label_hgbl_LeaseAmountsMember_en-US">Lease Amounts [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LeaseAmountsMember" xlink:to="label_hgbl_LeaseAmountsMember" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LeaseAmountsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_LeaseAmountsMember" xml:lang="en-US" id="documentation_hgbl_LeaseAmountsMember_en-US">Lease Amounts</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xml:lang="en-US" id="terseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_en-US">Options expired</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" use="optional" order="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_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:label="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:title="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xml:lang="en-US" id="verboseLabel_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_en-US">Employee Service-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Stock Options</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:to="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" 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_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:label="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:title="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xml:lang="en-US" id="verboseLabel_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_en-US">Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:to="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.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="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:title="AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xml:lang="en-US" id="verboseLabel_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_en-US">Antidilutive Options Excluded From Computation Of Earnings Per Share, Amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="label_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" 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_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:label="WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:title="WeightedAverageNumberDilutedSharesOutstandingAdjustment"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xml:lang="en-US" id="verboseLabel_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_en-US">Weighted Average Number of Diluted Shares Outstanding, Adjustment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:to="label_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.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-20150331.xsd#hgbl_CustomerRelationshipsbusinessNetworkMember" xlink:label="CustomerRelationshipsbusinessNetworkMember" xlink:title="CustomerRelationshipsbusinessNetworkMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CustomerRelationshipsbusinessNetworkMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CustomerRelationshipsbusinessNetworkMember" xml:lang="en-US" id="label_hgbl_CustomerRelationshipsbusinessNetworkMember_en-US">Customer Relationships/Business Network [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CustomerRelationshipsbusinessNetworkMember" xlink:to="label_hgbl_CustomerRelationshipsbusinessNetworkMember" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CustomerRelationshipsbusinessNetworkMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_CustomerRelationshipsbusinessNetworkMember" xml:lang="en-US" id="documentation_hgbl_CustomerRelationshipsbusinessNetworkMember_en-US">Customer Relationships/Business Network</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.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="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_CustomerRelationshipsMember" xlink:label="CustomerRelationshipsMember" xlink:title="CustomerRelationshipsMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CustomerRelationshipsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CustomerRelationshipsMember" xml:lang="en-US" id="label_us-gaap_CustomerRelationshipsMember_en-US">Customer Relationships [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CustomerRelationshipsMember" xlink:to="label_us-gaap_CustomerRelationshipsMember" 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_NoncompeteAgreementsMember" xlink:label="NoncompeteAgreementsMember" xlink:title="NoncompeteAgreementsMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NoncompeteAgreementsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NoncompeteAgreementsMember" xml:lang="en-US" id="label_us-gaap_NoncompeteAgreementsMember_en-US">Non-Compete Agreement [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NoncompeteAgreementsMember" xlink:to="label_us-gaap_NoncompeteAgreementsMember" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_NlexsWebsiteMember" xlink:label="NlexsWebsiteMember" xlink:title="NlexsWebsiteMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NlexsWebsiteMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_NlexsWebsiteMember" xml:lang="en-US" id="label_hgbl_NlexsWebsiteMember_en-US">NLEX's Website [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NlexsWebsiteMember" xlink:to="label_hgbl_NlexsWebsiteMember" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NlexsWebsiteMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_NlexsWebsiteMember" xml:lang="en-US" id="documentation_hgbl_NlexsWebsiteMember_en-US">NLEX's Website</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_IntangibleAssetsMember" xlink:label="IntangibleAssetsMember" xlink:title="IntangibleAssetsMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IntangibleAssetsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_IntangibleAssetsMember" xml:lang="en-US" id="label_hgbl_IntangibleAssetsMember_en-US">Intangible Assets [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IntangibleAssetsMember" xlink:to="label_hgbl_IntangibleAssetsMember" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IntangibleAssetsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_IntangibleAssetsMember" xml:lang="en-US" id="documentation_hgbl_IntangibleAssetsMember_en-US">Intangible Assets</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_FiniteLivedIntangibleAssetUsefulLife" xlink:label="FiniteLivedIntangibleAssetUsefulLife" xlink:title="FiniteLivedIntangibleAssetUsefulLife"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetUsefulLife" xml:lang="en-US" id="verboseLabel_us-gaap_FiniteLivedIntangibleAssetUsefulLife_en-US">Finite lived intangible assets, amortization period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetUsefulLife" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetUsefulLife" use="optional" order="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_AmortizationOfIntangibleAssets" xlink:label="AmortizationOfIntangibleAssets" xlink:title="AmortizationOfIntangibleAssets"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AmortizationOfIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AmortizationOfIntangibleAssets" xml:lang="en-US" id="verboseLabel_us-gaap_AmortizationOfIntangibleAssets_en-US">Amortization expense, intangible assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AmortizationOfIntangibleAssets" xlink:to="label_us-gaap_AmortizationOfIntangibleAssets" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.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-20150331.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-20150331.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-20150331.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="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-20150331.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-20150331.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-20150331.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-20150331.xsd#hgbl_ClassDMember" xlink:label="ClassDMember" xlink:title="ClassDMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ClassDMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ClassDMember" xml:lang="en-US" id="label_hgbl_ClassDMember_en-US">Class D [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ClassDMember" xlink:to="label_hgbl_ClassDMember" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ClassDMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ClassDMember" xml:lang="en-US" id="documentation_hgbl_ClassDMember_en-US">Class D [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_EquityMethodInvestmentOwnershipPercentage" xml:lang="en-US" id="verboseLabel_us-gaap_EquityMethodInvestmentOwnershipPercentage_en-US">Equity Method Investment, Ownership Percentage</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InvestmentOwnedAtCost" xlink:label="InvestmentOwnedAtCost" xlink:title="InvestmentOwnedAtCost"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InvestmentOwnedAtCost" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_InvestmentOwnedAtCost" xml:lang="en-US" id="verboseLabel_us-gaap_InvestmentOwnedAtCost_en-US">Non-Asset Liquidation Equity Investment Acquired</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InvestmentOwnedAtCost" xlink:to="label_us-gaap_InvestmentOwnedAtCost" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_EquityMethodInvestments" xml:lang="en-US" id="terseLabel_us-gaap_EquityMethodInvestments_en-US">Net investment at balance sheet date</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentsFairValueDisclosure" xlink:label="EquityMethodInvestmentsFairValueDisclosure" xlink:title="EquityMethodInvestmentsFairValueDisclosure"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestmentsFairValueDisclosure" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_EquityMethodInvestmentsFairValueDisclosure" xml:lang="en-US" id="verboseLabel_us-gaap_EquityMethodInvestmentsFairValueDisclosure_en-US">Share of profits</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentsFairValueDisclosure" xlink:to="label_us-gaap_EquityMethodInvestmentsFairValueDisclosure" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_EquityMethodInvestmentDistributionReceivable" xlink:label="EquityMethodInvestmentDistributionReceivable" xlink:title="EquityMethodInvestmentDistributionReceivable"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityMethodInvestmentDistributionReceivable" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_EquityMethodInvestmentDistributionReceivable" xml:lang="en-US" id="verboseLabel_hgbl_EquityMethodInvestmentDistributionReceivable_en-US">Equity Method Investment, Additional Information</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentDistributionReceivable" xlink:to="label_hgbl_EquityMethodInvestmentDistributionReceivable" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityMethodInvestmentDistributionReceivable" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EquityMethodInvestmentDistributionReceivable" xml:lang="en-US" id="documentation_hgbl_EquityMethodInvestmentDistributionReceivable_en-US">Equity Method Investment, Additional Information</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_EquityMethodInvestmentRealizedGainLossOnDisposal" xlink:label="EquityMethodInvestmentRealizedGainLossOnDisposal" xlink:title="EquityMethodInvestmentRealizedGainLossOnDisposal"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal" xml:lang="en-US" id="verboseLabel_us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal_en-US">Gain on sale of investment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentRealizedGainLossOnDisposal" xlink:to="label_us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xml:lang="en-US" id="terseLabel_us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital_en-US">Share of profits distribution</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-20150331.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-20150331.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-20150331.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-20150331.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-20150331.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-20150331.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_ShortTermBorrowings" xlink:label="ShortTermBorrowings" xlink:title="ShortTermBorrowings"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShortTermBorrowings" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShortTermBorrowings" xml:lang="en-US" id="verboseLabel_us-gaap_ShortTermBorrowings_en-US">Current debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShortTermBorrowings" xlink:to="label_us-gaap_ShortTermBorrowings" use="optional" order="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_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="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DueToRelatedPartiesCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DueToRelatedPartiesCurrent" xml:lang="en-US" id="terseLabel_us-gaap_DueToRelatedPartiesCurrent_en-US">Counsel Loan</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_DebtInstrumentFaceAmount" xlink:label="DebtInstrumentFaceAmount" xlink:title="DebtInstrumentFaceAmount"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentFaceAmount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DebtInstrumentFaceAmount" xml:lang="en-US" id="terseLabel_us-gaap_DebtInstrumentFaceAmount_en-US">Other unrelated third party debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentFaceAmount" xlink:to="label_us-gaap_DebtInstrumentFaceAmount" 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_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 unrelated 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="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_DebtInstrumentInterestRateStatedPercentage" xlink:label="DebtInstrumentInterestRateStatedPercentage" xlink:title="DebtInstrumentInterestRateStatedPercentage"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DebtInstrumentInterestRateStatedPercentage" xml:lang="en-US" id="verboseLabel_us-gaap_DebtInstrumentInterestRateStatedPercentage_en-US">Debt Instrument, Interest Rate, Stated Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentInterestRateStatedPercentage" xlink:to="label_us-gaap_DebtInstrumentInterestRateStatedPercentage" 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_DebtInstrumentMaturityDate" xlink:label="DebtInstrumentMaturityDate" xlink:title="DebtInstrumentMaturityDate"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentMaturityDate" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DebtInstrumentMaturityDate" xml:lang="en-US" id="verboseLabel_us-gaap_DebtInstrumentMaturityDate_en-US">Debt Instrument, Maturity Date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentMaturityDate" xlink:to="label_us-gaap_DebtInstrumentMaturityDate" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.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="9" 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:loc xlink:type="locator" xlink:href="hgbl-20150331.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="10" 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="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_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="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_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="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.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="14" 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-20150331.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="15" 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="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_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="17" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.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="18" 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, Unused Capacity Fee Amount</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="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_LineOfCreditFacilityFrequencyOfCommitmentFeePayment" xlink:label="LineOfCreditFacilityFrequencyOfCommitmentFeePayment" xlink:title="LineOfCreditFacilityFrequencyOfCommitmentFeePayment"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LineOfCreditFacilityFrequencyOfCommitmentFeePayment" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_LineOfCreditFacilityFrequencyOfCommitmentFeePayment" xml:lang="en-US" id="verboseLabel_us-gaap_LineOfCreditFacilityFrequencyOfCommitmentFeePayment_en-US">Line of Credit Facility, Frequency of Commitment Fee Payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineOfCreditFacilityFrequencyOfCommitmentFeePayment" xlink:to="label_us-gaap_LineOfCreditFacilityFrequencyOfCommitmentFeePayment" 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_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="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_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="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.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-20150331.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-20150331.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-20150331.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-20150331.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-20150331.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-20150331.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-20150331.xsd#hgbl_RestrictedMember" xlink:label="RestrictedMember" xlink:title="RestrictedMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RestrictedMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_RestrictedMember" xml:lang="en-US" id="label_hgbl_RestrictedMember_en-US">Restricted [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RestrictedMember" xlink:to="label_hgbl_RestrictedMember" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RestrictedMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_RestrictedMember" xml:lang="en-US" id="documentation_hgbl_RestrictedMember_en-US">Restricted [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_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_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:title="IndefiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xml:lang="en-US" id="label_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_en-US">Indefinite-lived Intangible Assets [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="label_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" 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_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:title="IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xml:lang="en-US" id="label_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_en-US">Indefinite-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="IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="label_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" 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_IndefinitelivedIntangibleAssetsMember" xlink:label="IndefinitelivedIntangibleAssetsMember" xlink:title="IndefinitelivedIntangibleAssetsMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IndefinitelivedIntangibleAssetsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IndefinitelivedIntangibleAssetsMember" xml:lang="en-US" id="label_us-gaap_IndefinitelivedIntangibleAssetsMember_en-US">Indefinite-Lived [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IndefinitelivedIntangibleAssetsMember" xlink:to="label_us-gaap_IndefinitelivedIntangibleAssetsMember" 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_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-20150331.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:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_ReductionInDeferredTaxAssets" xlink:label="ReductionInDeferredTaxAssets" xlink:title="ReductionInDeferredTaxAssets"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ReductionInDeferredTaxAssets" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ReductionInDeferredTaxAssets" xml:lang="en-US" id="verboseLabel_hgbl_ReductionInDeferredTaxAssets_en-US">Reduction in Deferred Tax Assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReductionInDeferredTaxAssets" xlink:to="label_hgbl_ReductionInDeferredTaxAssets" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ReductionInDeferredTaxAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ReductionInDeferredTaxAssets" xml:lang="en-US" id="documentation_hgbl_ReductionInDeferredTaxAssets_en-US">The amount of cumulative reduction in deferred tax assets resulting from derecognizing uncertain tax positions, associated with prior years tax benefits.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_UnrecognizedTaxBenefits" xlink:label="UnrecognizedTaxBenefits" xlink:title="UnrecognizedTaxBenefits"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_UnrecognizedTaxBenefits" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_UnrecognizedTaxBenefits" xml:lang="en-US" id="verboseLabel_us-gaap_UnrecognizedTaxBenefits_en-US">Unrecognized Tax Benefits</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="UnrecognizedTaxBenefits" xlink:to="label_us-gaap_UnrecognizedTaxBenefits" use="optional" order="7" 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="hgbl-20150331.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="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AccruedInterestPayableRelatedParty" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AccruedInterestPayableRelatedParty" xml:lang="en-US" id="documentation_hgbl_AccruedInterestPayableRelatedParty_en-US">Accrued interest payable to a related party</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/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="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.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="6" 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-20150331.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="7" 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-20150331.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:loc xlink:type="locator" xlink:href="hgbl-20150331.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/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: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_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-20150331.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-20150331.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_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=""/>
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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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
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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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice"/>
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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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
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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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
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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_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseYearFive"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xml:lang="en-US" id="verboseLabel_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_en-US">2019</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" 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_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xml:lang="en-US" id="verboseLabel_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_en-US">Finite-Lived Intangible Assets, Amortization Expense, after Year Five</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150331.xsd#hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:label="AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:title="AssetLiquidationInvestmentSummarizedFinancialInformationRevenue"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xml:lang="en-US" id="verboseLabel_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue_en-US">Gross revenues</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:to="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xml:lang="en-US" id="documentation_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue_en-US">The amount of 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-20150331.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 (loss)</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-20150331.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 (loss) 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 (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_DebtCurrentAbstract" xlink:label="DebtCurrentAbstract" xlink:title="DebtCurrentAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtCurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DebtCurrentAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_DebtCurrentAbstract_en-US">Current:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtCurrentAbstract" xlink:to="label_us-gaap_DebtCurrentAbstract" use="optional" order="1" xlink:title=""/>
    <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_ShortTermBorrowings" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShortTermBorrowings" xml:lang="en-US" id="label_us-gaap_ShortTermBorrowings_en-US">Total current 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_LongTermDebtNoncurrentAbstract" xlink:label="LongTermDebtNoncurrentAbstract" xlink:title="LongTermDebtNoncurrentAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LongTermDebtNoncurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_LongTermDebtNoncurrentAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_LongTermDebtNoncurrentAbstract_en-US">Non-current:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LongTermDebtNoncurrentAbstract" xlink:to="label_us-gaap_LongTermDebtNoncurrentAbstract" use="optional" order="6" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_UnsecuredLongTermDebt" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_UnsecuredLongTermDebt" xml:lang="en-US" id="terseLabel_us-gaap_UnsecuredLongTermDebt_en-US">Other 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_LoansPayable" xlink:label="LoansPayable" xlink:title="LoansPayable"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LoansPayable" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_LoansPayable" xml:lang="en-US" id="verboseLabel_us-gaap_LoansPayable_en-US">Total debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LoansPayable" xlink:to="label_us-gaap_LoansPayable" 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_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</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="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</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:to="label_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="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="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_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="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_IncomeTaxReconciliationOtherAdjustments" xlink:label="IncomeTaxReconciliationOtherAdjustments" xlink:title="IncomeTaxReconciliationOtherAdjustments"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncomeTaxReconciliationOtherAdjustments" xml:lang="en-US" id="negatedLabel_us-gaap_IncomeTaxReconciliationOtherAdjustments_en-US">Other</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxReconciliationOtherAdjustments" xlink:to="label_us-gaap_IncomeTaxReconciliationOtherAdjustments" use="optional" order="8" xlink:title=""/>
    <link: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-20150331.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="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty" xlink:label="RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty" xlink:title="RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty" xml:lang="en-US" id="verboseLabel_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_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="RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty" xlink:to="label_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty" use="optional" order="1" 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">Accounts receivable (net of allowance for doubtful accounts of $31; 2013 - $0)</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 receivable</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">Other equity-method 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_IntangibleAssetsNetExcludingGoodwill" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IntangibleAssetsNetExcludingGoodwill" xml:lang="en-US" id="label_us-gaap_IntangibleAssetsNetExcludingGoodwill_en-US">Identifiable 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_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 STOCKHOLDERS 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_OtherShortTermBorrowings" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherShortTermBorrowings" xml:lang="en-US" id="label_us-gaap_OtherShortTermBorrowings_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_BusinessCombinationContingentConsiderationLiabilityCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent" xml:lang="en-US" id="label_us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent_en-US">Contingent consideration</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_UnsecuredLongTermDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_UnsecuredLongTermDebt" xml:lang="en-US" id="label_us-gaap_UnsecuredLongTermDebt_en-US">Debt payable to third parties (UnsecuredLongTermDebt)</link:label>
    <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 (BusinessCombinationContingentConsiderationLiabilityNoncurrent)</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">Stockholders 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 stockholders 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 stockholders equity</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_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_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 income (expenses):</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_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 expenses</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xml:lang="en-US" id="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_en-US">Loss before income tax expense</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</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 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 (net of tax of $0)</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_hgbl_ExerciseOfOptionsDuringPeriodValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ExerciseOfOptionsDuringPeriodValue" xml:lang="en-US" id="label_hgbl_ExerciseOfOptionsDuringPeriodValue_en-US">Exercise Of Options During Period Value</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_NetSharesIssuedDueToExerciseOfOptions" xml:lang="en-US" id="label_hgbl_NetSharesIssuedDueToExerciseOfOptions_en-US">Net Shares Issued Due To Exercise Of Options</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xml:lang="en-US" id="label_hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness_en-US">Issuance Of Options To Purchase Common Stock In Exchange For Assets Of Acquired Business</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_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: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: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_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_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 in accounts 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">Increase in inventory</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IncreaseDecreaseInAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_IncreaseDecreaseInAssetLiquidationInvestments" xml:lang="en-US" id="label_hgbl_IncreaseDecreaseInAssetLiquidationInvestments_en-US">Increase Decrease In Asset Liquidation Investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_en-US">Decrease 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 receivable</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 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">Decrease in accounts payable and accrued liabilities</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 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_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 a related party</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 and cash equivalents</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_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_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_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_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_EquityMethodInvestmentOwnershipPercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityMethodInvestmentOwnershipPercentage" xml:lang="en-US" id="label_us-gaap_EquityMethodInvestmentOwnershipPercentage_en-US">Equity Method Investment, Ownership Percentage</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">Asset liquidation revenue</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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xml:lang="en-US" id="label_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_en-US">Business Combination, Assumed Liabilities</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>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" xml:lang="en-US" id="label_us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh_en-US">Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High</link:label>
    <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_BusinessCombinationContingentConsiderationLiability" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_BusinessCombinationContingentConsiderationLiability" xml:lang="en-US" id="label_us-gaap_BusinessCombinationContingentConsiderationLiability_en-US">Contingent consideration (BusinessCombinationContingentConsiderationLiability)</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_ClassMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ClassMember" xml:lang="en-US" id="label_hgbl_ClassMember_en-US">Class [Member]</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_EquityMethodInvestmentDistributionReceivable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_EquityMethodInvestmentDistributionReceivable" xml:lang="en-US" id="label_hgbl_EquityMethodInvestmentDistributionReceivable_en-US">Equity Method Investment Distribution Receivable</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_RelatedPartyMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_RelatedPartyMember" xml:lang="en-US" id="label_hgbl_RelatedPartyMember_en-US">Related Party [Member]</link:label>
    <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">Counselloan [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShortTermBankLoansAndNotesPayable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShortTermBankLoansAndNotesPayable" xml:lang="en-US" id="label_us-gaap_ShortTermBankLoansAndNotesPayable_en-US">Credit Facility</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentFaceAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentFaceAmount" xml:lang="en-US" id="label_us-gaap_DebtInstrumentFaceAmount_en-US">Other unrelated third party debt</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShortTermNonBankLoansAndNotesPayable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShortTermNonBankLoansAndNotesPayable" xml:lang="en-US" id="label_us-gaap_ShortTermNonBankLoansAndNotesPayable_en-US">Other unrelated third party debt (ShortTermNonBankLoansAndNotesPayable)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentInterestRateStatedPercentage" xml:lang="en-US" id="label_us-gaap_DebtInstrumentInterestRateStatedPercentage_en-US">Debt Instrument, Interest Rate, Stated Percentage</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentMaturityDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentMaturityDate" xml:lang="en-US" id="label_us-gaap_DebtInstrumentMaturityDate_en-US">Debt Instrument, Maturity Date</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShortTermDebtMaturityDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ShortTermDebtMaturityDate" xml:lang="en-US" id="label_hgbl_ShortTermDebtMaturityDate_en-US">Short Term Debt Maturity Date</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OtherShortTermBorrowingsInterestRate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OtherShortTermBorrowingsInterestRate" xml:lang="en-US" id="label_hgbl_OtherShortTermBorrowingsInterestRate_en-US">Other Short Term Borrowings Interest Rate</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LineOfCreditFacilityDescription" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LineOfCreditFacilityDescription" xml:lang="en-US" id="label_us-gaap_LineOfCreditFacilityDescription_en-US">Line of Credit Facility, Description</link:label>
    <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>
    <link:label xlink:type="resource" xlink:label="label_hgbl_LineOfCreditFacilityCollateralAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_LineOfCreditFacilityCollateralAssets" xml:lang="en-US" id="label_hgbl_LineOfCreditFacilityCollateralAssets_en-US">Line Of Credit Facility Collateral Assets</link:label>
    <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_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, Unused Capacity Fee Amount</link:label>
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    <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>
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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_TaxCreditCarryforwardAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_TaxCreditCarryforwardAmount" xml:lang="en-US" id="label_us-gaap_TaxCreditCarryforwardAmount_en-US">Tax Credit Carryforward, Amount</link:label>
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    <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>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentInterestRateTerms" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentInterestRateTerms" xml:lang="en-US" id="label_us-gaap_DebtInstrumentInterestRateTerms_en-US">Interest rate, unpaid balances</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CommonStockSharesIssuedForEachCoCeo" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CommonStockSharesIssuedForEachCoCeo" xml:lang="en-US" id="label_hgbl_CommonStockSharesIssuedForEachCoCeo_en-US">Common Stock Shares Issued For Each Co Ceo</link:label>
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    <link:label xlink:type="resource" xlink:label="label_hgbl_SharesValuedAt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_SharesValuedAt" xml:lang="en-US" id="label_hgbl_SharesValuedAt_en-US">Shares Valued At</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_RelatedPartyTransactionDescriptionOfTransaction" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionDescriptionOfTransaction" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionDescriptionOfTransaction_en-US">Related Party Transaction, Description of Transaction</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TerminationOfLeaseAgreements" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_TerminationOfLeaseAgreements" xml:lang="en-US" id="label_hgbl_TerminationOfLeaseAgreements_en-US">Termination Of Lease Agreements</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NewAgreementWithRelatedParty" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_NewAgreementWithRelatedParty" xml:lang="en-US" id="label_hgbl_NewAgreementWithRelatedParty_en-US">New Agreement With Related Party</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_en-US">Options, Outstanding at beginning of the period (in shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xml:lang="en-US" id="label_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_en-US">Options, Exercised (in shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_en-US">Options, Forfeited (in shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_en-US">Options exercisable at end of the period (in shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Outstanding at beginning of the period (in dollars per share)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Granted (in dollars per share)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Exercised</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Expired</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Forfeited</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Options exercisable at end of the period (in dollars per share)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsGross" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsGross" xml:lang="en-US" id="label_us-gaap_FiniteLivedIntangibleAssetsGross_en-US">Gross intangible assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xml:lang="en-US" id="label_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_en-US">Accumulated amortization</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">Total net amortized intangible assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill" xml:lang="en-US" id="label_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_en-US">Unamortized intangible assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xml:lang="en-US" id="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_en-US">2015</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xml:lang="en-US" id="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_en-US">2016</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xml:lang="en-US" id="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_en-US">2017</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xml:lang="en-US" id="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_en-US">2018</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xml:lang="en-US" id="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_en-US">2019</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xml:lang="en-US" id="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_en-US">Finite-Lived Intangible Assets, Amortization Expense, after Year Five</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xml:lang="en-US" id="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue_en-US">Asset Liquidation Investment Summarized Financial Information Revenue</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" xml:lang="en-US" id="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss_en-US">Asset Liquidation Investment Summarized Financial Information Gross Profit Loss</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" xml:lang="en-US" id="label_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems_en-US">Asset Liquidation Investment Summarized Financial Information Income Loss From Continuing Operations Before Extraordinary Items</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtCurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtCurrentAbstract" xml:lang="en-US" id="label_us-gaap_DebtCurrentAbstract_en-US">Current:</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LongTermDebtNoncurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LongTermDebtNoncurrentAbstract" xml:lang="en-US" id="label_us-gaap_LongTermDebtNoncurrentAbstract_en-US">Non-current:</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LoansPayable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LoansPayable" xml:lang="en-US" id="label_us-gaap_LoansPayable_en-US">Total debt</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CurrentFederalTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CurrentFederalTaxExpenseBenefit" xml:lang="en-US" id="label_us-gaap_CurrentFederalTaxExpenseBenefit_en-US">Expected federal statutory tax expenses(benefit)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract" xml:lang="en-US" id="label_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract_en-US">Increase (reduction) in taxes resulting from:</link:label>
    <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</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>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xml:lang="en-US" id="label_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_en-US">Change in valuation allowance</link:label>
    <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>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty_en-US">Selling, General and Administrative Expenses Paid to Related Party</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_en-US">Amount Charged on Leased Premises</link:label>
  </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>11
<FILENAME>hgbl-20150331_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8" standalone="yes"?>
<!-- Compliance Xpressware Instance Document http://www.compliancexpressware.com/  -->
<!-- Version: 1.0.0 --><!-- Creation date:10:22:48 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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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EZTAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of Goodwill (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2014</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2011</div>
        </th>
        <th class="th">
          <div>Feb. 29, 2012</div>
        </th>
        <th class="th">
          <div>Jun. 02, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
        <td class="nump"><a title="us-gaap_Goodwill" onclick="toggleNextSibling(this);">$ 8,846</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_Goodwill</span><span></span></td>
        <td class="nump"><a title="us-gaap_Goodwill" onclick="toggleNextSibling(this);">$ 8,846</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_Goodwill</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=hgbl_EquityPartnersMember', window );">Equity Partners [Member]</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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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_Goodwill', window );">Goodwill</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_Goodwill[us-gaap_BusinessAcquisitionAxis=hgbl_EquityPartnersMember]" onclick="toggleNextSibling(this);">573</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_Goodwill<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_EquityPartnersMember</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember', window );">HGP [Member]</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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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_Goodwill', window );">Goodwill</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_Goodwill[us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember]" onclick="toggleNextSibling(this);">4,728</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_Goodwill<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_HgpMember</span><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_BusinessAcquisitionAxis=hgbl_NlexMember', window );">NLEX [Member]</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_Goodwill[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember]" onclick="toggleNextSibling(this);">$ 3,545</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_Goodwill<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember</span><span></span></td>
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    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
        <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 accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=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>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <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>
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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_IncomeTaxExpenseBenefitContinuingOperationsAbstract', window );"><strong>Increase (reduction) in taxes resulting from:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations', window );">State income taxes</a></td>
        <td class="nump"><a title="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" onclick="toggleNextSibling(this);">3</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations</span><span></span></td>
        <td class="nump"><a title="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationNondeductibleExpense', window );">Non-deductible expenses (permanent differences)</a></td>
        <td class="nump"><a title="us-gaap_IncomeTaxReconciliationNondeductibleExpense" onclick="toggleNextSibling(this);">11</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxReconciliationNondeductibleExpense</span><span></span></td>
        <td class="nump"><a title="us-gaap_IncomeTaxReconciliationNondeductibleExpense" onclick="toggleNextSibling(this);">8</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxReconciliationNondeductibleExpense</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance', window );">Change in valuation allowance</a></td>
        <td class="nump"><a title="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" onclick="toggleNextSibling(this);">1,164</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance</span><span></span></td>
        <td class="nump"><a title="us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" onclick="toggleNextSibling(this);">24,749</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate', window );">Rate changes</a></td>
        <td class="nump"><a title="us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate" onclick="toggleNextSibling(this);">16</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate</span><span></span></td>
        <td class="nump"><a title="us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate" onclick="toggleNextSibling(this);">36</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationOtherAdjustments', window );">Other</a></td>
        <td class="num"><a title="us-gaap_IncomeTaxReconciliationOtherAdjustments" onclick="toggleNextSibling(this);">(960)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxReconciliationOtherAdjustments</span><span></span></td>
        <td class="nump"><a title="us-gaap_IncomeTaxReconciliationOtherAdjustments" onclick="toggleNextSibling(this);">228</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxReconciliationOtherAdjustments</span><span></span></td>
      </tr>
      <tr class="ro">
        <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</a></td>
        <td class="nump"><a title="us-gaap_IncomeTaxExpenseBenefit" onclick="toggleNextSibling(this);">$ 3</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxExpenseBenefit</span><span></span></td>
        <td class="nump"><a title="us-gaap_IncomeTaxExpenseBenefit" onclick="toggleNextSibling(this);">$ 24,667</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxExpenseBenefit</span><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentFederalTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of current federal tax expense (benefit) pertaining to income (loss) from continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 6.I.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Current Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6509736<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 6<br><br> -Section I<br><br> -Paragraph Question 1-7<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_CurrentFederalTaxExpenseBenefit</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_IncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Income Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (a),(b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_IncomeTaxExpenseBenefitContinuingOperationsAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 increase (decrease) in the valuation allowance for deferred tax assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 13<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e32123-109318<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_IncomeTaxReconciliationChangeInEnactedTaxRate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 increase (decrease) in the income tax rates.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 13<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 15<br><br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e32059-109318<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_IncomeTaxReconciliationNondeductibleExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 nondeductible expenses.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32687-109319<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 13<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationNondeductibleExpense</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_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 style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationOtherAdjustments</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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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<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EIPAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of Intangible Assets (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total net amortized intangible assets</a></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsNet" onclick="toggleNextSibling(this);">$ 5,068</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsNet</span><span></span></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsNet" onclick="toggleNextSibling(this);">$ 5,220</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsNet</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">Total net intangible assets</a></td>
        <td class="nump"><a title="us-gaap_IntangibleAssetsNetExcludingGoodwill" onclick="toggleNextSibling(this);">7,505</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IntangibleAssetsNetExcludingGoodwill</span><span></span></td>
        <td class="nump"><a title="us-gaap_IntangibleAssetsNetExcludingGoodwill" onclick="toggleNextSibling(this);">7,657</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IntangibleAssetsNetExcludingGoodwill</span><span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_CustomerBrokerNetworkMember', window );">Customer/Broker Network [Member] | HGP [Member]</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_FiniteLivedIntangibleAssetsGross', window );">Gross intangible assets</a></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsGross[us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_CustomerBrokerNetworkMember]" onclick="toggleNextSibling(this);">4,180</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsGross<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_HgpMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= hgbl_CustomerBrokerNetworkMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsGross[us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_CustomerBrokerNetworkMember]" onclick="toggleNextSibling(this);">4,180</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsGross<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_HgpMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= hgbl_CustomerBrokerNetworkMember</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
        <td class="num"><a title="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization[us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_CustomerBrokerNetworkMember]" onclick="toggleNextSibling(this);">(1,074)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_HgpMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= hgbl_CustomerBrokerNetworkMember</span><span></span></td>
        <td class="num"><a title="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization[us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_CustomerBrokerNetworkMember]" onclick="toggleNextSibling(this);">(987)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_HgpMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= hgbl_CustomerBrokerNetworkMember</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total net amortized intangible assets</a></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsNet[us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_CustomerBrokerNetworkMember]" onclick="toggleNextSibling(this);">3,106</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsNet<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_HgpMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= hgbl_CustomerBrokerNetworkMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsNet[us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_CustomerBrokerNetworkMember]" onclick="toggleNextSibling(this);">3,193</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsNet<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_HgpMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= hgbl_CustomerBrokerNetworkMember</span><span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember', window );">Trade Name [Member] | HGP [Member]</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_FiniteLivedIntangibleAssetsGross', window );">Gross intangible assets</a></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsGross[us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember]" onclick="toggleNextSibling(this);">1,460</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsGross<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_HgpMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_TradeNamesMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsGross[us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember]" onclick="toggleNextSibling(this);">1,460</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsGross<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_HgpMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_TradeNamesMember</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
        <td class="num"><a title="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization[us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember]" onclick="toggleNextSibling(this);">(322)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_HgpMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_TradeNamesMember</span><span></span></td>
        <td class="num"><a title="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization[us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember]" onclick="toggleNextSibling(this);">(295)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_HgpMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_TradeNamesMember</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total net amortized intangible assets</a></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsNet[us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember]" onclick="toggleNextSibling(this);">1,138</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsNet<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_HgpMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_TradeNamesMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsNet[us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember]" onclick="toggleNextSibling(this);">1,165</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsNet<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_HgpMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_TradeNamesMember</span><span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember', window );">Trade Name [Member] | NLEX [Member]</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_IndefiniteLivedIntangibleAssetsExcludingGoodwill', window );">Unamortized intangible assets</a></td>
        <td class="nump"><a title="us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember]" onclick="toggleNextSibling(this);">2,437</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_TradeNamesMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember]" onclick="toggleNextSibling(this);">2,437</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_TradeNamesMember</span><span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember', window );">Customer Relationships [Member] | NLEX [Member]</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_FiniteLivedIntangibleAssetsGross', window );">Gross intangible assets</a></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsGross[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember]" onclick="toggleNextSibling(this);">834</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsGross<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_CustomerRelationshipsMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsGross[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember]" onclick="toggleNextSibling(this);">834</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsGross<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_CustomerRelationshipsMember</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
        <td class="num"><a title="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember]" onclick="toggleNextSibling(this);">(91)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_CustomerRelationshipsMember</span><span></span></td>
        <td class="num"><a title="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember]" onclick="toggleNextSibling(this);">(64)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_CustomerRelationshipsMember</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total net amortized intangible assets</a></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsNet[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember]" onclick="toggleNextSibling(this);">743</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsNet<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_CustomerRelationshipsMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsNet[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember]" onclick="toggleNextSibling(this);">770</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsNet<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_CustomerRelationshipsMember</span><span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember', window );">Non-Compete Agreement [Member] | NLEX [Member]</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_FiniteLivedIntangibleAssetsGross', window );">Gross intangible assets</a></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsGross[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember]" onclick="toggleNextSibling(this);">71</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsGross<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_NoncompeteAgreementsMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsGross[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember]" onclick="toggleNextSibling(this);">71</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsGross<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_NoncompeteAgreementsMember</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
        <td class="num"><a title="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember]" onclick="toggleNextSibling(this);">(30)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_NoncompeteAgreementsMember</span><span></span></td>
        <td class="num"><a title="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember]" onclick="toggleNextSibling(this);">(21)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_NoncompeteAgreementsMember</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total net amortized intangible assets</a></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsNet[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember]" onclick="toggleNextSibling(this);">41</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsNet<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_NoncompeteAgreementsMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsNet[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember]" onclick="toggleNextSibling(this);">50</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsNet<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= us-gaap_NoncompeteAgreementsMember</span><span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_NlexsWebsiteMember', window );">NLEX's Website [Member] | NLEX [Member]</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_FiniteLivedIntangibleAssetsGross', window );">Gross intangible assets</a></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsGross[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_NlexsWebsiteMember]" onclick="toggleNextSibling(this);">48</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsGross<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= hgbl_NlexsWebsiteMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsGross[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_NlexsWebsiteMember]" onclick="toggleNextSibling(this);">48</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsGross<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= hgbl_NlexsWebsiteMember</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
        <td class="num"><a title="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_NlexsWebsiteMember]" onclick="toggleNextSibling(this);">(8)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= hgbl_NlexsWebsiteMember</span><span></span></td>
        <td class="num"><a title="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_NlexsWebsiteMember]" onclick="toggleNextSibling(this);">(6)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= hgbl_NlexsWebsiteMember</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total net amortized intangible assets</a></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsNet[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_NlexsWebsiteMember]" onclick="toggleNextSibling(this);">$ 40</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsNet<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= hgbl_NlexsWebsiteMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsNet[us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember;us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_NlexsWebsiteMember]" onclick="toggleNextSibling(this);">$ 42</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsNet<br>/ us-gaap_BusinessAcquisitionAxis<br>= hgbl_NlexMember<br>/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis<br>= hgbl_NlexsWebsiteMember</span><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_FiniteLivedIntangibleAssetsGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsGross</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsNet</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_IndefiniteLivedIntangibleAssetsExcludingGoodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 assets, excluding financial assets and goodwill, lacking physical substance and 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 style="white-space:nowrap;">us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_IntangibleAssetsNetExcludingGoodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: 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 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16212-109274<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph ((a)(1),(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 style="white-space:nowrap;">us-gaap_IntangibleAssetsNetExcludingGoodwill</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_CustomerBrokerNetworkMember">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_CustomerBrokerNetworkMember</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td></td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_NlexsWebsiteMember">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=hgbl_NlexsWebsiteMember</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td></td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td></td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td></td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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          <div style="width: 200px;"><strong>Summary of Significant Accounting Policies[Text Block]<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
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      <b>Note 2 &#8211; Summary of Significant Accounting Policies</b>
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              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>Use of estimates</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 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 accounts receivable, inventory, investments, deferred income tax assets, goodwill and intangible assets, liabilities, contingent consideration 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, 2014. There have been no changes to these policies in the first three months of 2015.</p>
              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>Recently Adopted Accounting Pronouncements</b>
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        <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 therefore adopted ASU 2014-08 in the first quarter of 2015. However, since the Company does not currently have either discontinued operations or any planned disposals that would require the expanded reporting required by ASU 2014-08, its adoption had no impact on its consolidated financial statements.
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              <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          <b>Future Accounting Pronouncements</b>
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        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          &#160;&#160;&#160;&#160;&#160;In January 2015, the FASB issued Accounting Standards update 2015-01,
          <i>Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items</i>
          (&#8220;ASU 2015-01&#8221;). ASU 2015-01 eliminates the requirement for entities to consider whether an underlying event or transaction is extraordinary, and, if so, to separately present the item in the income statement net of tax, after income from continuing operations. Instead, items that are both unusual and infrequent should be separately presented as a component of income from continuing operations, or be disclosed in the notes to the financial statements. ASU 2015-01 will be effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 31, 2015. Early adoption is permitted provided that the new standard is applied from the beginning of the fiscal year of adoption. The Company has not historically reported extraordinary items in its consolidated financial statements, and is not aware of any pending transactions or events that might have required reporting as extraordinary items, and therefore does not expect the adoption of ASU 2015-01 to have a material impact on its consolidated financial statements.
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        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          &#160;&#160;&#160;&#160;&#160;In March 2015, the FASB issued Accounting Standards update 2015-02,
          <i>Amendments to the Consolidation Analysis</i>
          (&#8220;ASU 2015-02&#8221;). ASU 2015-02 eliminates entity specific consolidation guidance for limited partnerships, and revises other aspects of the consolidation analysis, but does not change the existing consolidation guidance for corporations that are not variable interest entities (&#8220;VIEs&#8221;). For public business entities, ASU 2015-02 will be effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015, with early adoption permitted. The Company has not yet adopted ASU 2015-02 nor assessed its potential impact on its consolidated financial statements.
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        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
          &#160;&#160;&#160;&#160;&#160;In April 2015, the FASB issued Accounting Standards update 2015-03,
          <i>Simplifying the Presentation of Debt Issuance Costs</i>
          (&#8220;ASU 2015-03&#8221;). ASU 2015-03 changes the presentation of debt issuance costs in financial statements, by requiring them to be presented in the balance sheet as a direct deduction from the related debt liability, rather than as an asset. Amortization of the costs is reported as interest expense. There is no change to the current guidance on the recognition and measurement of debt issuance costs. For public business entities, ASU 2015-03 will be effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015, with early adoption permitted. The Company has not yet adopted ASU 2015-03 nor assessed its potential impact on its consolidated financial statements.
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>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;">
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<html>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EAMAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Services Relating to Operations Paid to Related Party (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty', window );">Selling, General and Administrative Expenses Paid to Related Party</a></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty" onclick="toggleNextSibling(this);">$ 109</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty</span><span></span></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty" onclick="toggleNextSibling(this);">$ 109</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty</span><span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NatureOfExpenseAxis=hgbl_ManagementFeesMember', window );">Management Fees [Member]</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_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty', window );">Selling, General and Administrative Expenses Paid to Related Party</a></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty[us-gaap_NatureOfExpenseAxis=hgbl_ManagementFeesMember]" onclick="toggleNextSibling(this);">90</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty<br>/ us-gaap_NatureOfExpenseAxis<br>= hgbl_ManagementFeesMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty[us-gaap_NatureOfExpenseAxis=hgbl_ManagementFeesMember]" onclick="toggleNextSibling(this);">90</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty<br>/ us-gaap_NatureOfExpenseAxis<br>= hgbl_ManagementFeesMember</span><span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NatureOfExpenseAxis=us-gaap_OtherExpenseMember', window );">Other Charges [Member]</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_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty', window );">Selling, General and Administrative Expenses Paid to Related Party</a></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty[us-gaap_NatureOfExpenseAxis=us-gaap_OtherExpenseMember]" onclick="toggleNextSibling(this);">$ 19</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty<br>/ us-gaap_NatureOfExpenseAxis<br>= us-gaap_OtherExpenseMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty[us-gaap_NatureOfExpenseAxis=us-gaap_OtherExpenseMember]" onclick="toggleNextSibling(this);">$ 19</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty<br>/ us-gaap_NatureOfExpenseAxis<br>= us-gaap_OtherExpenseMember</span><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 style="white-space:nowrap;">us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_NatureOfExpenseAxis=hgbl_ManagementFeesMember">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_NatureOfExpenseAxis=hgbl_ManagementFeesMember</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td></td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NatureOfExpenseAxis=us-gaap_OtherExpenseMember">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_NatureOfExpenseAxis=us-gaap_OtherExpenseMember</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td></td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <title></title>
    <link rel="stylesheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0ELEAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Loss Per Share (Narrative) (Details)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment', window );">Weighted Average Number of Diluted Shares Outstanding, Adjustment</a></td>
        <td class="nump"><a title="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment</span><span></span></td>
        <td class="nump"><a title="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment</span><span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=hgbl_ClassNPreferredSharesMember', window );">Class N Preferred Stock [Member]</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_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>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_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 style="white-space:nowrap;">us-gaap_ConvertiblePreferredStockTermsOfConversion</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_WeightedAverageNumberDilutedSharesOutstandingAdjustment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: 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></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_StatementClassOfStockAxis=hgbl_ClassNPreferredSharesMember">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=hgbl_ClassNPreferredSharesMember</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td></td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <title></title>
    <link rel="stylesheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EEBAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Stock-based Compensation (Narrative) (Details) (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options, Granted (in shares)</a></td>
        <td class="nump"><a title="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" onclick="toggleNextSibling(this);">50,000</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions', window );">Employee Service-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Stock Options</a></td>
        <td class="nump"><a title="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" onclick="toggleNextSibling(this);">$ 253</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions</span><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_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1', window );">Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition</a></td>
        <td class="text">1 year 9 months 18 days<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_DirectorMember', window );">Directors [Member]</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options, Granted (in shares)</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross[us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_DirectorMember]" onclick="toggleNextSibling(this);">50,000</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross<br>/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis<br>= us-gaap_DirectorMember</span><span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=us-gaap_DirectorMember', window );">Directors [Member]</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options, Granted (in shares)</a></td>
        <td class="nump"><a title="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross[us-gaap_BusinessAcquisitionAxis=us-gaap_DirectorMember]" onclick="toggleNextSibling(this);">50,000</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross<br>/ us-gaap_BusinessAcquisitionAxis<br>= us-gaap_DirectorMember</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Weighted average period over which unrecognized compensation is expected to be recognized for equity-based compensation plans, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (i)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:durationItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          <td 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>Unrecognized cost of unvested options awarded to employees as compensation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions</td>
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                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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                </table>
              </div>
            </div>
          </td>
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      <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>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Gross number of share options (or share units) granted during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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                    <td>us-gaap_</td>
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                    <td>na</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=us-gaap_DirectorMember">
        <tr>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=us-gaap_DirectorMember</td>
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                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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                    <td><strong> Data Type:</strong></td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_DirectorMember">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_DirectorMember</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td></td>
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                    <td><strong> Data Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
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  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <title></title>
    <link rel="stylesheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0ECNAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Lease Amounts Paid to Related Parties (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
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        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty', window );">Amount Charged on Leased Premises</a></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty" onclick="toggleNextSibling(this);">$ 81</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty</span><span></span></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty" onclick="toggleNextSibling(this);">$ 57</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty</span><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_StatementScenarioAxis=hgbl_LeaseAmountsMember', window );">Lease Amounts [Member] | Foster City, CA [Member]</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty', window );">Amount Charged on Leased Premises</a></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty[us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=hgbl_FosterCityCMember;us-gaap_StatementScenarioAxis=hgbl_LeaseAmountsMember]" onclick="toggleNextSibling(this);">57</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty<br>/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis<br>= hgbl_FosterCityCMember<br>/ us-gaap_StatementScenarioAxis<br>= hgbl_LeaseAmountsMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty[us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=hgbl_FosterCityCMember;us-gaap_StatementScenarioAxis=hgbl_LeaseAmountsMember]" onclick="toggleNextSibling(this);">57</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty<br>/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis<br>= hgbl_FosterCityCMember<br>/ us-gaap_StatementScenarioAxis<br>= hgbl_LeaseAmountsMember</span><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_StatementScenarioAxis=hgbl_LeaseAmountsMember', window );">Lease Amounts [Member] | Edwardsville, IL [Member]</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty', window );">Amount Charged on Leased Premises</a></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty[us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=hgbl_EdwardsvilleILMember;us-gaap_StatementScenarioAxis=hgbl_LeaseAmountsMember]" onclick="toggleNextSibling(this);">$ 24</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty<br>/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis<br>= hgbl_EdwardsvilleILMember<br>/ us-gaap_StatementScenarioAxis<br>= hgbl_LeaseAmountsMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty[us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=hgbl_EdwardsvilleILMember;us-gaap_StatementScenarioAxis=hgbl_LeaseAmountsMember]" onclick="toggleNextSibling(this);">$ 0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty<br>/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis<br>= hgbl_EdwardsvilleILMember<br>/ us-gaap_StatementScenarioAxis<br>= hgbl_LeaseAmountsMember</span><span></span></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>Expenses recognized 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>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 (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty</td>
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                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>duration</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_StatementScenarioAxis=hgbl_LeaseAmountsMember</td>
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                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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                    <td><strong> Data Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td></td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
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<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
    <title></title>
    <link rel="stylesheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0E21AE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Intangible Assets and Goodwill (Narrative) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="1">1 Months Ended</th>
        <th class="th" colspan="1">0 Months Ended</th>
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      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Feb. 29, 2012</div>
        </th>
        <th class="th">
          <div>Jun. 02, 2014</div>
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        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AmortizationOfIntangibleAssets', window );">Amortization expense, intangible assets</a></td>
        <td class="nump"><a title="us-gaap_AmortizationOfIntangibleAssets" onclick="toggleNextSibling(this);">$ 152</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AmortizationOfIntangibleAssets</span><span></span></td>
        <td class="nump"><a title="us-gaap_AmortizationOfIntangibleAssets" onclick="toggleNextSibling(this);">$ 113</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AmortizationOfIntangibleAssets</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember', window );">HGP [Member] | Customer/Broker Network [Member]</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="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite lived intangible assets, amortization period</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">12 years<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember', window );">HGP [Member] | Trade Name [Member]</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>
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      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite lived intangible assets, amortization period</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">14 years<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember', window );">NLEX [Member] | Customer Relationships [Member]</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>
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        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite lived intangible assets, amortization period</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">7 years 7 months 6 days<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_BusinessAcquisitionAxis=hgbl_NlexMember', window );">NLEX [Member] | Non-Compete Agreement [Member]</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="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite lived intangible assets, amortization period</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">2 years<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember', window );">NLEX [Member] | NLEX's Website [Member]</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="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite lived intangible assets, amortization period</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">5 years<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_AmortizationOfIntangibleAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations 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 (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16225-109274<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(2)<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 style="white-space:nowrap;">us-gaap_AmortizationOfIntangibleAssets</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
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            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="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 style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetUsefulLife</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:durationItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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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 );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=hgbl_HgpMember</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td></td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td></td>
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                    <td><strong> Period Type:</strong></td>
                    <td></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 );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=hgbl_NlexMember</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td></td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td></td>
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                    <td><strong> Period Type:</strong></td>
                    <td></td>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EINAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Asset Liquidation Investments and Other Investments (Narrative) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2007</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Net investment at balance sheet date</a></td>
        <td class="nump"><a title="us-gaap_EquityMethodInvestments" onclick="toggleNextSibling(this);">$ 21</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_EquityMethodInvestments</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_EquityMethodInvestments" onclick="toggleNextSibling(this);">$ 156</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_EquityMethodInvestments</span><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_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital', window );">Share of profits distribution</a></td>
        <td class="nump"><a title="us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" onclick="toggleNextSibling(this);">140</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital</span><span></span></td>
        <td class="nump"><a title="us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" onclick="toggleNextSibling(this);">44</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital</span><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"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember', window );">Knight's Bridge Capital Partners Internet Fund No. 1 GP LLC [Member]</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_EquityMethodInvestmentOwnershipPercentage', window );">Equity Method Investment, Ownership Percentage</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_EquityMethodInvestmentOwnershipPercentage[us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember]" onclick="toggleNextSibling(this);">33.33%</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_EquityMethodInvestmentOwnershipPercentage<br>/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis<br>= hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentOwnedAtCost', window );">Non-Asset Liquidation Equity Investment Acquired</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_InvestmentOwnedAtCost[us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember]" onclick="toggleNextSibling(this);">20</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_InvestmentOwnedAtCost<br>/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis<br>= hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Net investment at balance sheet date</a></td>
        <td class="nump"><a title="us-gaap_EquityMethodInvestments[us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember]" onclick="toggleNextSibling(this);">21</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_EquityMethodInvestments<br>/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis<br>= hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_EquityMethodInvestments[us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember]" onclick="toggleNextSibling(this);">156</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_EquityMethodInvestments<br>/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis<br>= hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember</span><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_EquityMethodInvestmentsFairValueDisclosure', window );">Share of profits</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_EquityMethodInvestmentsFairValueDisclosure[us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember]" onclick="toggleNextSibling(this);">140</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_EquityMethodInvestmentsFairValueDisclosure<br>/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis<br>= hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_EquityMethodInvestmentDistributionReceivable', window );">Equity Method Investment, Additional Information</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="hgbl_EquityMethodInvestmentDistributionReceivable[us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember]" onclick="toggleNextSibling(this);">$ 136</a><span style="display:none;white-space:normal;text-align:left;">hgbl_EquityMethodInvestmentDistributionReceivable<br>/ us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis<br>= hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember</span><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_EquityMethodInvestmentDistributionReceivable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Equity Method Investment, Additional Information</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="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 style="white-space:nowrap;">hgbl_EquityMethodInvestmentDistributionReceivable</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_EquityMethodInvestmentOwnershipPercentage">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 323<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6382943&amp;loc=d3e33918-111571<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
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      <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 style="white-space:nowrap;">us-gaap_EquityMethodInvestments</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Fair value portion of investments accounted under the equity 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 323<br><br> -SubTopic 10<br><br> -Section 25<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35740979&amp;loc=d3e32014-111567<br><br><br><br></p>
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                <p>Cost of the investment.</p>
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                <p>No definition available.</p>
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                <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>
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                <p>No definition available.</p>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Basis of Presentation<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
      </tr>
      <tr class="re">
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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. The Company&#8217;s sole operating segment is its asset liquidation business, which began operations in 2009.</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 the interim periods included herein. 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, 2014, filed with the SEC on March 31, 2015.</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 month period ended March 31, 2015 are not necessarily indicative of those operating results to be expected for any subsequent interim period or for the entire year ending December 31, 2015. The accompanying condensed consolidated balance sheet at December 31, 2014 has been derived from the audited consolidated balance sheet at December 31, 2014, contained in the above referenced Form 10-K.</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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EPCAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Debt (Narrative) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="1">12 Months Ended</th>
        <th class="th" colspan="1">6 Months Ended</th>
        <th class="th" colspan="1">4 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2014</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2003</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Current debt</a></td>
        <td class="nump"><a title="us-gaap_ShortTermBorrowings" onclick="toggleNextSibling(this);">$ 4,670</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShortTermBorrowings</span><span></span></td>
        <td class="nump"><a title="us-gaap_ShortTermBorrowings" onclick="toggleNextSibling(this);">$ 3,524</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShortTermBorrowings</span><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_ShortTermBankLoansAndNotesPayable', window );">Credit Facility</a></td>
        <td class="nump"><a title="us-gaap_ShortTermBankLoansAndNotesPayable" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShortTermBankLoansAndNotesPayable</span><span></span></td>
        <td class="nump"><a title="us-gaap_ShortTermBankLoansAndNotesPayable" onclick="toggleNextSibling(this);">539</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShortTermBankLoansAndNotesPayable</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Counsel Loan</a></td>
        <td class="nump"><a title="us-gaap_DueToRelatedPartiesCurrent" onclick="toggleNextSibling(this);">2,053</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DueToRelatedPartiesCurrent</span><span></span></td>
        <td class="nump"><a title="us-gaap_DueToRelatedPartiesCurrent" onclick="toggleNextSibling(this);">2,985</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DueToRelatedPartiesCurrent</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnsecuredLongTermDebt', window );">Debt payable to third parties</a></td>
        <td class="nump"><a title="us-gaap_UnsecuredLongTermDebt" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_UnsecuredLongTermDebt</span><span></span></td>
        <td class="nump"><a title="us-gaap_UnsecuredLongTermDebt" onclick="toggleNextSibling(this);">2,580</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_UnsecuredLongTermDebt</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermNonBankLoansAndNotesPayable', window );">Other unrelated third party debt</a></td>
        <td class="nump"><a title="us-gaap_ShortTermNonBankLoansAndNotesPayable" onclick="toggleNextSibling(this);">2,617</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShortTermNonBankLoansAndNotesPayable</span><span></span></td>
        <td class="nump"><a title="us-gaap_ShortTermNonBankLoansAndNotesPayable" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShortTermNonBankLoansAndNotesPayable</span><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>
        <td class="text">The Credit Facility bore interest at the greater of the WSJ prime rate +1.0%, or 4.5%, and the maximum borrowing available under the Credit Facility was $15,000.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement', window );">Counsel Loan, Description</a></td>
        <td class="text">The Counsel Loan was originally entered into during the fourth quarter of 2003, accrued interest at 10% per annum compounded quarterly from the date funds were advanced, was due on demand, and secured by the assets of the Company. In the second quarter of 2014 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 Wall St. Journal prime rate + 2.0%, or the maximum rate allowable by law.<span></span></td>
        <td class="text">The Counsel Loan was originally entered into during the fourth quarter of 2003, accrued interest at 10% per annum compounded quarterly from the date funds were advanced, was due on demand, and secured by the assets of the Company. In the second quarter of 2014 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 Wall St. Journal prime rate + 2.0%, or the maximum rate allowable by law.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <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="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" onclick="toggleNextSibling(this);">15,000</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=hgbl_OtherThirdPartyDebtMember', window );">Other Third Party Debt [Member]</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>
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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_DebtInstrumentFaceAmount', window );">Other unrelated third party debt</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_DebtInstrumentFaceAmount[us-gaap_DebtInstrumentAxis=hgbl_OtherThirdPartyDebtMember]" onclick="toggleNextSibling(this);">$ 2,500</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DebtInstrumentFaceAmount<br>/ us-gaap_DebtInstrumentAxis<br>= hgbl_OtherThirdPartyDebtMember</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
        <td class="nump"><a title="us-gaap_DebtInstrumentInterestRateStatedPercentage[us-gaap_DebtInstrumentAxis=hgbl_OtherThirdPartyDebtMember]" onclick="toggleNextSibling(this);">6.00%</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DebtInstrumentInterestRateStatedPercentage<br>/ us-gaap_DebtInstrumentAxis<br>= hgbl_OtherThirdPartyDebtMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_DebtInstrumentInterestRateStatedPercentage[us-gaap_DebtInstrumentAxis=hgbl_OtherThirdPartyDebtMember]" onclick="toggleNextSibling(this);">6.00%</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DebtInstrumentInterestRateStatedPercentage<br>/ us-gaap_DebtInstrumentAxis<br>= hgbl_OtherThirdPartyDebtMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_DebtInstrumentInterestRateStatedPercentage[us-gaap_DebtInstrumentAxis=hgbl_OtherThirdPartyDebtMember]" onclick="toggleNextSibling(this);">6.00%</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DebtInstrumentInterestRateStatedPercentage<br>/ us-gaap_DebtInstrumentAxis<br>= hgbl_OtherThirdPartyDebtMember</span><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_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
        <td class="text">Jan. 15,  2016<span></span></td>
        <td class="text">Jan. 15,  2016<span></span></td>
        <td class="text">Jan. 15,  2015<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=hgbl_CounselloanMember', window );">Counsel Loan [Member]</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_RelatedPartyTransactionRate', window );">Related Party Debt, Interest rate</a></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionRate[us-gaap_DebtInstrumentAxis=hgbl_CounselloanMember]" onclick="toggleNextSibling(this);">5.25%</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionRate<br>/ us-gaap_DebtInstrumentAxis<br>= hgbl_CounselloanMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionRate[us-gaap_DebtInstrumentAxis=hgbl_CounselloanMember]" onclick="toggleNextSibling(this);">5.25%</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionRate<br>/ us-gaap_DebtInstrumentAxis<br>= hgbl_CounselloanMember</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionRate[us-gaap_DebtInstrumentAxis=hgbl_CounselloanMember]" onclick="toggleNextSibling(this);">10.00%</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionRate<br>/ us-gaap_DebtInstrumentAxis<br>= hgbl_CounselloanMember</span><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_DebtInstrumentFaceAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 (par) amount of debt instrument at time of issuance.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 835<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6451184&amp;loc=d3e28551-108399<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 835<br><br> -SubTopic 30<br><br> -Section 55<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34725769&amp;loc=d3e28878-108400<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_DebtInstrumentFaceAmount</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_DebtInstrumentInterestRateStatedPercentage">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Contractual interest rate for funds borrowed, under the debt 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 SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 22<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.22(a)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Date when the debt instrument is scheduled to be fully repaid, in CCYY-MM-DD format.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 22<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.22(a)(2))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_DebtInstrumentMaturityDate</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_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 style="white-space:nowrap;">us-gaap_DueToRelatedPartiesCurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_LineOfCreditFacilityDescription</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_RelatedPartyTransactionRate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Identify the stated interest rate per the agreement, for example, leasing and debt arrangements between related parties.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionRate</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Description of the terms and manner of settlement of the related party transaction.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBankLoansAndNotesPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount at the balance sheet date of borrowings from a bank, not elsewhere enumerated in the taxonomy, with a maturity within one year (or within one operating cycle if longer) from the date of borrowing.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(a)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 16<br><br> -Article 7<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-03.16)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_ShortTermBankLoansAndNotesPayable</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_ShortTermBorrowings</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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              </div>
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          </td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_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 style="white-space:nowrap;">us-gaap_ShortTermNonBankLoansAndNotesPayable</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_UnsecuredLongTermDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of uncollateralized debt obligation (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: 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 210.5-02.22)<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 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 style="white-space:nowrap;">us-gaap_UnsecuredLongTermDebt</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=hgbl_CounselloanMember</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td></td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=hgbl_OtherThirdPartyDebtMember">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=hgbl_OtherThirdPartyDebtMember</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td></td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td></td>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EKBAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Schedule of Results of Operations Attributable to the Company from the Joint Ventures in Which it is Invested (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue', window );">Gross revenues</a></td>
        <td class="nump"><a title="hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" onclick="toggleNextSibling(this);">$ 34</a><span style="display:none;white-space:normal;text-align:left;">hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue</span><span></span></td>
        <td class="nump"><a title="hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" onclick="toggleNextSibling(this);">$ 10</a><span style="display:none;white-space:normal;text-align:left;">hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss', window );">Gross profit (loss)</a></td>
        <td class="nump"><a title="hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" onclick="toggleNextSibling(this);">34</a><span style="display:none;white-space:normal;text-align:left;">hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss</span><span></span></td>
        <td class="num"><a title="hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" onclick="toggleNextSibling(this);">(30)</a><span style="display:none;white-space:normal;text-align:left;">hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments', window );">Net income (loss)</a></td>
        <td class="nump"><a title="hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" onclick="toggleNextSibling(this);">$ 34</a><span style="display:none;white-space:normal;text-align:left;">hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments</span><span></span></td>
        <td class="num"><a title="hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" onclick="toggleNextSibling(this);">$ (30)</a><span style="display:none;white-space:normal;text-align:left;">hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments</span><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of gross profit (loss) reported by an Asset Liquidation Investment of the Company, and attributable to the Company as its share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss</td>
                  </tr>
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                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>hgbl_</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>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 amount of gross revenues (loss) reported by an Asset Liquidation Investment of the Company, and attributable to the Company as its share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue</td>
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                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Company's proportionate share of Joint Ventures' net income (loss) reported in the consolidated statement of operations as Earnings (Loss) of Equity Accounted Asset Liquidation Investments and attributable to the Company as its share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments</td>
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                    <td>duration</td>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EMUAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current assets:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
        <td class="nump"><a title="us-gaap_CashAndCashEquivalentsAtCarryingValue" onclick="toggleNextSibling(this);">$ 3,810</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CashAndCashEquivalentsAtCarryingValue</span><span></span></td>
        <td class="nump"><a title="us-gaap_CashAndCashEquivalentsAtCarryingValue" onclick="toggleNextSibling(this);">$ 3,633</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CashAndCashEquivalentsAtCarryingValue</span><span></span></td>
      </tr>
      <tr class="re">
        <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 );">Accounts receivable (net of allowance for doubtful accounts of $31; 2014 - $31)</a></td>
        <td class="nump"><a title="us-gaap_AccountsNotesAndLoansReceivableNetCurrent" onclick="toggleNextSibling(this);">742</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AccountsNotesAndLoansReceivableNetCurrent</span><span></span></td>
        <td class="nump"><a title="us-gaap_AccountsNotesAndLoansReceivableNetCurrent" onclick="toggleNextSibling(this);">3,043</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AccountsNotesAndLoansReceivableNetCurrent</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_DepositsAssetsCurrent" onclick="toggleNextSibling(this);">2</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DepositsAssetsCurrent</span><span></span></td>
        <td class="nump"><a title="us-gaap_DepositsAssetsCurrent" onclick="toggleNextSibling(this);">173</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DepositsAssetsCurrent</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_InventoryNet" onclick="toggleNextSibling(this);">519</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_InventoryNet</span><span></span></td>
        <td class="nump"><a title="us-gaap_InventoryNet" onclick="toggleNextSibling(this);">139</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_InventoryNet</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" onclick="toggleNextSibling(this);">512</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</span><span></span></td>
        <td class="nump"><a title="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" onclick="toggleNextSibling(this);">586</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</span><span></span></td>
      </tr>
      <tr class="re">
        <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 receivable</a></td>
        <td class="nump"><a title="us-gaap_IncomeTaxReceivable" onclick="toggleNextSibling(this);">10</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxReceivable</span><span></span></td>
        <td class="nump"><a title="us-gaap_IncomeTaxReceivable" onclick="toggleNextSibling(this);">1</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxReceivable</span><span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
        <td class="nump"><a title="us-gaap_AssetsCurrent" onclick="toggleNextSibling(this);">5,595</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AssetsCurrent</span><span></span></td>
        <td class="nump"><a title="us-gaap_AssetsCurrent" onclick="toggleNextSibling(this);">7,575</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AssetsCurrent</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsNoncurrentAbstract', window );"><strong>Non-current assets:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryRealEstate', window );">Inventory - real estate</a></td>
        <td class="nump"><a title="us-gaap_InventoryRealEstate" onclick="toggleNextSibling(this);">6,508</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_InventoryRealEstate</span><span></span></td>
        <td class="nump"><a title="us-gaap_InventoryRealEstate" onclick="toggleNextSibling(this);">6,508</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_InventoryRealEstate</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" onclick="toggleNextSibling(this);">801</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures</span><span></span></td>
        <td class="nump"><a title="us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" onclick="toggleNextSibling(this);">978</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures</span><span></span></td>
      </tr>
      <tr class="ro">
        <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 );">Other equity-method investments</a></td>
        <td class="nump"><a title="us-gaap_EquityMethodInvestments" onclick="toggleNextSibling(this);">21</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_EquityMethodInvestments</span><span></span></td>
        <td class="nump"><a title="us-gaap_EquityMethodInvestments" onclick="toggleNextSibling(this);">156</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_EquityMethodInvestments</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_PropertyPlantAndEquipmentNet" onclick="toggleNextSibling(this);">143</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PropertyPlantAndEquipmentNet</span><span></span></td>
        <td class="nump"><a title="us-gaap_PropertyPlantAndEquipmentNet" onclick="toggleNextSibling(this);">150</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PropertyPlantAndEquipmentNet</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">Identifiable intangible assets, net</a></td>
        <td class="nump"><a title="us-gaap_IntangibleAssetsNetExcludingGoodwill" onclick="toggleNextSibling(this);">7,505</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IntangibleAssetsNetExcludingGoodwill</span><span></span></td>
        <td class="nump"><a title="us-gaap_IntangibleAssetsNetExcludingGoodwill" onclick="toggleNextSibling(this);">7,657</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IntangibleAssetsNetExcludingGoodwill</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_Goodwill" onclick="toggleNextSibling(this);">8,846</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_Goodwill</span><span></span></td>
        <td class="nump"><a title="us-gaap_Goodwill" onclick="toggleNextSibling(this);">8,846</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_Goodwill</span><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"><a title="us-gaap_Assets" onclick="toggleNextSibling(this);">29,419</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_Assets</span><span></span></td>
        <td class="nump"><a title="us-gaap_Assets" onclick="toggleNextSibling(this);">31,870</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_Assets</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" onclick="toggleNextSibling(this);">6,522</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent</span><span></span></td>
        <td class="nump"><a title="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" onclick="toggleNextSibling(this);">7,131</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherShortTermBorrowings', window );">Debt payable to third parties</a></td>
        <td class="nump"><a title="us-gaap_OtherShortTermBorrowings" onclick="toggleNextSibling(this);">2,617</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_OtherShortTermBorrowings</span><span></span></td>
        <td class="nump"><a title="us-gaap_OtherShortTermBorrowings" onclick="toggleNextSibling(this);">539</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_OtherShortTermBorrowings</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_DueToRelatedPartiesCurrent" onclick="toggleNextSibling(this);">2,053</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DueToRelatedPartiesCurrent</span><span></span></td>
        <td class="nump"><a title="us-gaap_DueToRelatedPartiesCurrent" onclick="toggleNextSibling(this);">2,985</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DueToRelatedPartiesCurrent</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent', window );">Contingent consideration</a></td>
        <td class="nump"><a title="us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent" onclick="toggleNextSibling(this);">803</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent</span><span></span></td>
        <td class="nump"><a title="us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent" onclick="toggleNextSibling(this);">803</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent</span><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_LiabilitiesCurrent', window );">Total current liabilities</a></td>
        <td class="nump"><a title="us-gaap_LiabilitiesCurrent" onclick="toggleNextSibling(this);">11,995</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_LiabilitiesCurrent</span><span></span></td>
        <td class="nump"><a title="us-gaap_LiabilitiesCurrent" onclick="toggleNextSibling(this);">11,458</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_LiabilitiesCurrent</span><span></span></td>
      </tr>
      <tr class="re">
        <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="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnsecuredLongTermDebt', window );">Debt payable to third parties</a></td>
        <td class="nump"><a title="us-gaap_UnsecuredLongTermDebt" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_UnsecuredLongTermDebt</span><span></span></td>
        <td class="nump"><a title="us-gaap_UnsecuredLongTermDebt" onclick="toggleNextSibling(this);">2,580</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_UnsecuredLongTermDebt</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" onclick="toggleNextSibling(this);">3,484</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent</span><span></span></td>
        <td class="nump"><a title="us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" onclick="toggleNextSibling(this);">3,395</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilitiesNoncurrent', window );">Deferred tax liabilities</a></td>
        <td class="nump"><a title="us-gaap_DeferredTaxLiabilitiesNoncurrent" onclick="toggleNextSibling(this);">960</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DeferredTaxLiabilitiesNoncurrent</span><span></span></td>
        <td class="nump"><a title="us-gaap_DeferredTaxLiabilitiesNoncurrent" onclick="toggleNextSibling(this);">960</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DeferredTaxLiabilitiesNoncurrent</span><span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
        <td class="nump"><a title="us-gaap_Liabilities" onclick="toggleNextSibling(this);">16,439</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_Liabilities</span><span></span></td>
        <td class="nump"><a title="us-gaap_Liabilities" onclick="toggleNextSibling(this);">18,393</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_Liabilities</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">Commitments and contingencies</a></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
        <td class="text">&nbsp;&nbsp;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' equity:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock, $10.00 par value, authorized 10,000,000 shares; issued and outstanding 575 Class N shares at March 31, 2015 and December 31, 2014, liquidation preference of $575 at March 31, 2015 and December 31, 2014</a></td>
        <td class="nump"><a title="us-gaap_PreferredStockValue" onclick="toggleNextSibling(this);">6</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PreferredStockValue</span><span></span></td>
        <td class="nump"><a title="us-gaap_PreferredStockValue" onclick="toggleNextSibling(this);">6</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PreferredStockValue</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock, $0.01 par value, authorized 300,000,000 shares; issued and outstanding 28,167,408 shares at March 31, 2015 and December 31, 2014</a></td>
        <td class="nump"><a title="us-gaap_CommonStockValue" onclick="toggleNextSibling(this);">282</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CommonStockValue</span><span></span></td>
        <td class="nump"><a title="us-gaap_CommonStockValue" onclick="toggleNextSibling(this);">282</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CommonStockValue</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_AdditionalPaidInCapital" onclick="toggleNextSibling(this);">283,811</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AdditionalPaidInCapital</span><span></span></td>
        <td class="nump"><a title="us-gaap_AdditionalPaidInCapital" onclick="toggleNextSibling(this);">283,691</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AdditionalPaidInCapital</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_RetainedEarningsAccumulatedDeficit" onclick="toggleNextSibling(this);">(271,055)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RetainedEarningsAccumulatedDeficit</span><span></span></td>
        <td class="num"><a title="us-gaap_RetainedEarningsAccumulatedDeficit" onclick="toggleNextSibling(this);">(270,468)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RetainedEarningsAccumulatedDeficit</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" onclick="toggleNextSibling(this);">(64)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</span><span></span></td>
        <td class="num"><a title="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" onclick="toggleNextSibling(this);">(34)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</span><span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total stockholders' equity</a></td>
        <td class="nump"><a title="us-gaap_StockholdersEquity" onclick="toggleNextSibling(this);">12,980</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StockholdersEquity</span><span></span></td>
        <td class="nump"><a title="us-gaap_StockholdersEquity" onclick="toggleNextSibling(this);">13,477</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StockholdersEquity</span><span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders' equity</a></td>
        <td class="nump"><a title="us-gaap_LiabilitiesAndStockholdersEquity" onclick="toggleNextSibling(this);">$ 29,419</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_LiabilitiesAndStockholdersEquity</span><span></span></td>
        <td class="nump"><a title="us-gaap_LiabilitiesAndStockholdersEquity" onclick="toggleNextSibling(this);">$ 31,870</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_LiabilitiesAndStockholdersEquity</span><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 style="white-space:nowrap;">us-gaap_AccountsNotesAndLoansReceivableNetCurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_Assets</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 style="white-space:nowrap;">us-gaap_AssetsNoncurrentAbstract</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_BusinessCombinationContingentConsiderationLiabilityCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 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 style="white-space:nowrap;">us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><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 style="white-space:nowrap;">us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_CommitmentsAndContingencies</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_CommonStockValue</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_DeferredTaxLiabilitiesNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 net of valuation allowances 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 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 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 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 style="white-space:nowrap;">us-gaap_DeferredTaxLiabilitiesNoncurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_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 style="white-space:nowrap;">us-gaap_DepositsAssetsCurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_DueToRelatedPartiesCurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_EquityMethodInvestments</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_Goodwill</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_IncomeTaxReceivable</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_IntangibleAssetsNetExcludingGoodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</p>
              </div><a href="javascript:void(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 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16212-109274<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 30<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph ((a)(1),(b))<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 style="white-space:nowrap;">us-gaap_IntangibleAssetsNetExcludingGoodwill</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_InventoryNet</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_InventoryRealEstate</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_Liabilities</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 style="white-space:nowrap;">us-gaap_LiabilitiesNoncurrentAbstract</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_OtherShortTermBorrowings">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 at the balance sheet date of short-term borrowings not otherwise specified in the taxonomy 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> -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)(7))<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 style="white-space:nowrap;">us-gaap_OtherShortTermBorrowings</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_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 style="white-space:nowrap;">us-gaap_PreferredStockValue</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnsecuredLongTermDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of uncollateralized debt obligation (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p>
              </div><a href="javascript:void(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 210.5-02.22)<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 22<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 style="white-space:nowrap;">us-gaap_UnsecuredLongTermDebt</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>credit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EKFAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS EQUITY (USD $)<br>In Thousands, except Share data</strong></div>
        </th>
        <th class="th">
          <div>Preferred Stock [Member]</div>
        </th>
        <th class="th">
          <div>Common Stock [Member]</div>
        </th>
        <th class="th">
          <div>Additional Paid-In Capital [Member]</div>
        </th>
        <th class="th">
          <div>Accumulated deficit [Member]</div>
        </th>
        <th class="th">
          <div>Accumulated Other Comprehensive Income (Loss) [Member]</div>
        </th>
        <th class="th">
          <div>Total</div>
        </th>
      </tr>
      <tr class="rc">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning Balance at Dec. 31, 2014</a></td>
        <td class="nump"><a title="us-gaap_StockholdersEquity[us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember]" onclick="toggleNextSibling(this);">$ 6</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StockholdersEquity<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_PreferredStockMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_StockholdersEquity[us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember]" onclick="toggleNextSibling(this);">$ 282</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StockholdersEquity<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_CommonStockMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_StockholdersEquity[us-gaap_StatementEquityComponentsAxis=us-gaap_AdditionalPaidInCapitalMember]" onclick="toggleNextSibling(this);">$ 283,691</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StockholdersEquity<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_AdditionalPaidInCapitalMember</span><span></span></td>
        <td class="num"><a title="us-gaap_StockholdersEquity[us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember]" onclick="toggleNextSibling(this);">$ (270,468)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StockholdersEquity<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_RetainedEarningsMember</span><span></span></td>
        <td class="num"><a title="us-gaap_StockholdersEquity[us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember]" onclick="toggleNextSibling(this);">$ (34)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StockholdersEquity<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_AccumulatedOtherComprehensiveIncomeMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_StockholdersEquity" onclick="toggleNextSibling(this);">$ 13,477</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StockholdersEquity</span><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_SharesIssued', window );">Beginning Balance (Shares) at Dec. 31, 2014</a></td>
        <td class="nump"><a title="us-gaap_SharesIssued[us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember]" onclick="toggleNextSibling(this);">575</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_SharesIssued<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_PreferredStockMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_SharesIssued[us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember]" onclick="toggleNextSibling(this);">28,167,408</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_SharesIssued<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_CommonStockMember</span><span></span></td>
        <td class="text">&#xA0;<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"><a title="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition[us-gaap_StatementEquityComponentsAxis=us-gaap_AdditionalPaidInCapitalMember]" onclick="toggleNextSibling(this);">120</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_AdditionalPaidInCapitalMember</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" onclick="toggleNextSibling(this);">120</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition</span><span></span></td>
      </tr>
      <tr class="ro">
        <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="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num"><a title="us-gaap_NetIncomeLoss[us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember]" onclick="toggleNextSibling(this);">(587)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_NetIncomeLoss<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_RetainedEarningsMember</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num"><a title="us-gaap_NetIncomeLoss" onclick="toggleNextSibling(this);">(587)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_NetIncomeLoss</span><span></span></td>
      </tr>
      <tr class="re">
        <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 );">Foreign currency translation</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num"><a title="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax[us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember]" onclick="toggleNextSibling(this);">(30)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_AccumulatedOtherComprehensiveIncomeMember</span><span></span></td>
        <td class="num"><a title="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" onclick="toggleNextSibling(this);">(30)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</span><span></span></td>
      </tr>
      <tr class="rc">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending Balance at Mar. 31, 2015</a></td>
        <td class="nump"><a title="us-gaap_StockholdersEquity[us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember]" onclick="toggleNextSibling(this);">$ 6</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StockholdersEquity<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_PreferredStockMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_StockholdersEquity[us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember]" onclick="toggleNextSibling(this);">$ 282</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StockholdersEquity<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_CommonStockMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_StockholdersEquity[us-gaap_StatementEquityComponentsAxis=us-gaap_AdditionalPaidInCapitalMember]" onclick="toggleNextSibling(this);">$ 283,811</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StockholdersEquity<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_AdditionalPaidInCapitalMember</span><span></span></td>
        <td class="num"><a title="us-gaap_StockholdersEquity[us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember]" onclick="toggleNextSibling(this);">$ (271,055)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StockholdersEquity<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_RetainedEarningsMember</span><span></span></td>
        <td class="num"><a title="us-gaap_StockholdersEquity[us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember]" onclick="toggleNextSibling(this);">$ (64)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StockholdersEquity<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_AccumulatedOtherComprehensiveIncomeMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_StockholdersEquity" onclick="toggleNextSibling(this);">$ 12,980</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_StockholdersEquity</span><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_SharesIssued', window );">Ending Balance (Shares) at Mar. 31, 2015</a></td>
        <td class="nump"><a title="us-gaap_SharesIssued[us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember]" onclick="toggleNextSibling(this);">575</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_SharesIssued<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_PreferredStockMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_SharesIssued[us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember]" onclick="toggleNextSibling(this);">28,167,408</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_SharesIssued<br>/ us-gaap_StatementEquityComponentsAxis<br>= us-gaap_CommonStockMember</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_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 style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_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 style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
                  </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> -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 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 20<br><br> -Subparagraph (b,c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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              </div>
            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now 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 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></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_SharesIssued</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 4.E)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 4<br><br> -Section E<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.29-31)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29, 30, 31<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EKOAC">
      <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">3 Months Ended</th>
        <th class="th" colspan="1">4 Months Ended</th>
        <th class="th" colspan="1">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2003</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AccruedInterestPayableRelatedParty', window );">Related Party Accrued Interest</a></td>
        <td class="nump"><a title="hgbl_AccruedInterestPayableRelatedParty" onclick="toggleNextSibling(this);"> 379</a><span style="display:none;white-space:normal;text-align:left;">hgbl_AccruedInterestPayableRelatedParty</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Counsel Loan</a></td>
        <td class="nump"><a title="us-gaap_DueToRelatedPartiesCurrent" onclick="toggleNextSibling(this);"> 2,053</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DueToRelatedPartiesCurrent</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_DueToRelatedPartiesCurrent" onclick="toggleNextSibling(this);"> 2,985</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DueToRelatedPartiesCurrent</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Related Party Transaction, Description of Transaction</a></td>
        <td class="text">Beginning in December 2004, HGI and Counsel entered into successive annual management services agreements (collectively, the &#8220;Agreement&#8221;). Under the terms of the Agreement, HGI agreed to pay Counsel for ongoing services provided to HGI by Counsel personnel. These services included preparation of the Company&#8217;s financial statements and regulatory filings, taxation matters, stock-based compensation administration, Board administration, patent portfolio administration and litigation matters. The Counsel employees providing the services were:  1) its Executive Vice President, Secretary and Chief Financial Officer, 2) its Tax Manager, 3) an Accounting Manager, and 4) its Accounts Payable Clerk. These employees have the same or similar positions with HGI, but none of them received compensation from HGI. Rather, Counsel allocated to HGI a percentage, based on time incurred, of the employees&#8217; base compensation paid by Counsel. Beginning in the first quarter of 2011, additional amounts were charged to HGI for Counsel services specifically 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. Following Counsel's disposition of its interest in the Company, in the first quarter of 2014, 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 had an initial term of one year, with a provision for automatic renewal 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.<span></span></td>
        <td class="text">&#xA0;<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 specifically 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. Following Counsel's disposition of its interest in the Company, in the first quarter of 2014, 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 had an initial term of one year, with a provision for automatic renewal 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.<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=hgbl_CounselloanMember', window );">Counsel Loan [Member]</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_RelatedPartyTransactionRate', window );">Related Party Debt, Interest rate</a></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionRate[us-gaap_DebtInstrumentAxis=hgbl_CounselloanMember]" onclick="toggleNextSibling(this);">5.25%</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionRate<br>/ us-gaap_DebtInstrumentAxis<br>= hgbl_CounselloanMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionRate[us-gaap_DebtInstrumentAxis=hgbl_CounselloanMember]" onclick="toggleNextSibling(this);">10.00%</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionRate<br>/ us-gaap_DebtInstrumentAxis<br>= hgbl_CounselloanMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_RelatedPartyTransactionRate[us-gaap_DebtInstrumentAxis=hgbl_CounselloanMember]" onclick="toggleNextSibling(this);">5.25%</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RelatedPartyTransactionRate<br>/ us-gaap_DebtInstrumentAxis<br>= hgbl_CounselloanMember</span><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 style="white-space:nowrap;">hgbl_AccruedInterestPayableRelatedParty</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>hgbl_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_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 style="white-space:nowrap;">us-gaap_DueToRelatedPartiesCurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39622-107864<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39603-107864<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph b<br><br> -Article 3A<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 840<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6452652&amp;loc=d3e36975-112693<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph k<br><br> -Subparagraph 2<br><br> -Article 4<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(k))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.10,11,23)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 10, 11, 23<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionDescriptionOfTransaction</td>
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                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Identify the stated interest rate per the agreement, for example, leasing and debt arrangements between related parties.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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                    <td>us-gaap_</td>
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                    <td>num:percentItemType</td>
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                    <td>duration</td>
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                    <td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=hgbl_CounselloanMember</td>
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        4,180
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        3,106
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        3,193
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        1,460
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      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
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        1,460
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      <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        (322
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      <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
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      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        1,138
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      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        1,165
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      <td valign="bottom" width="15%">&#160;</td>
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      <td valign="bottom" width="1%">&#160;</td>
      <td valign="bottom" width="15%">&#160;</td>
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      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
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        834
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      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="15%">
        834
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      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        (91
      </td>
      <td align="left" valign="bottom" width="2%">)</td>
      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        (64
      </td>
      <td align="left" valign="bottom" width="2%">)</td>
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    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        743
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        770
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr>
      <td valign="bottom">&#160;</td>
      <td valign="bottom" width="1%">&#160;</td>
      <td valign="bottom" width="15%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
      <td valign="bottom" width="1%">&#160;</td>
      <td valign="bottom" width="15%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
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      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="15%">
        71
      </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="15%">
        71
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
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      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        (30
      </td>
      <td align="left" valign="bottom" width="2%">)</td>
      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        (21
      </td>
      <td align="left" valign="bottom" width="2%">)</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        41
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        50
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr>
      <td valign="bottom">&#160;</td>
      <td valign="bottom" width="1%">&#160;</td>
      <td valign="bottom" width="15%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
      <td valign="bottom" width="1%">&#160;</td>
      <td valign="bottom" width="15%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
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      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="15%">
        48
      </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="15%">
        48
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Accumulated amortization</td>
      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        (8
      </td>
      <td align="left" valign="bottom" width="2%">)</td>
      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        (6
      </td>
      <td align="left" valign="bottom" width="2%">)</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        40
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      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        42
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      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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      <td valign="bottom" width="15%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
      <td valign="bottom" width="1%">&#160;</td>
      <td valign="bottom" width="15%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
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      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="15%">
        5,068
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      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="15%">
        5,220
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    </tr>
    <tr valign="top">
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      <td align="left" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" valign="bottom" width="15%">&#160;</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="15%">&#160;</td>
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      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="15%">&#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="15%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        2,437
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      <td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">&#160;</td>
      <td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
        2,437
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      <td align="left" valign="bottom" width="2%">&#160;</td>
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    <tr>
      <td bgcolor="#e6efff" valign="bottom">&#160;</td>
      <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td bgcolor="#e6efff" valign="bottom" width="15%">&#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="15%">&#160;</td>
      <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
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      <td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">$</td>
      <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="15%">
        7,505
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      <td align="left" valign="bottom" width="2%">&#160;</td>
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      <td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="15%">
        7,657
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    </tr>
    <tr valign="top">
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        &#160; &#160; &#160; &#160; $455
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    </tr>
    <tr valign="top">
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        &#160; &#160; &#160; &#160; $587
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    </tr>
    <tr valign="top">
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      <td align="right" bgcolor="#e6efff" width="50%">
        &#160; &#160; &#160; &#160; $572
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    </tr>
    <tr valign="top">
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      <td align="right" width="50%">
        &#160; &#160; &#160; &#160; $572
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    </tr>
    <tr valign="top">
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      <td align="right" bgcolor="#e6efff" width="50%">
        &#160; &#160; &#160; &#160; $566
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    </tr>
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    <tr valign="top">
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          <u>Acquisition date</u>
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      <td align="right" width="30%">
        <b>
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    <tr valign="top">
      <td align="left" bgcolor="#e6efff">Equity Partners</td>
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      <td align="right" bgcolor="#e6efff" width="30%">
        573
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    <tr valign="top">
      <td align="left">HGP</td>
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        4,728
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    <tr valign="top">
      <td align="left" bgcolor="#e6efff">NLEX</td>
      <td align="center" bgcolor="#e6efff" width="33%">June 2014</td>
      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="30%">
        3,545
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      <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left">Total goodwill</td>
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      <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
      <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="30%">
        8,846
      </td>
      <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
    </tr>
  </table><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>Schedule of Intangible Assets [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the estimated aggregate amortization expense for intangible assets subject to amortization for each of the five succeeding fiscal years.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td>duration</td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=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 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35741047&amp;loc=d3e13854-109267<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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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EEGAC">
      <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">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</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 the period (in shares)</a></td>
        <td class="nump"><a title="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" onclick="toggleNextSibling(this);">2,165,000</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</span><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options, Granted (in shares)</a></td>
        <td class="nump"><a title="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" onclick="toggleNextSibling(this);">50,000</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</span><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options, Outstanding at end of the period (in shares)</a></td>
        <td class="nump"><a title="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" onclick="toggleNextSibling(this);">2,215,000</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</span><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Options exercisable at end of the period (in shares)</a></td>
        <td class="nump"><a title="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" onclick="toggleNextSibling(this);">1,583,750</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</span><span></span></td>
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      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Outstanding at beginning of the period (in dollars per share)</a></td>
        <td class="nump"><a title="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" onclick="toggleNextSibling(this);">$ 1.71</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" onclick="toggleNextSibling(this);">$ 0.42</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</span><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Outstanding at end of the period (in dollars per share)</a></td>
        <td class="nump"><a title="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" onclick="toggleNextSibling(this);">$ 1.68</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</span><span></span></td>
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        <td class="nump"><a title="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" onclick="toggleNextSibling(this);">$ 1.75</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</span><span></span></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>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">
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                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</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 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;">
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                    <td><strong> Name:</strong></td>
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                <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>
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                <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;">
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                <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>
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                <p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p>
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                <p>No definition available.</p>
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          539
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          2,617
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          2,053
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          2,985
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          4,670
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          3,524
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          2,580
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          4,670
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          6,104
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                <p>Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.</p>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0ESUAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows used in operating activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
        <td class="num"><a title="us-gaap_NetIncomeLoss" onclick="toggleNextSibling(this);">$ (587)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_NetIncomeLoss</span><span></span></td>
        <td class="num"><a title="us-gaap_NetIncomeLoss" onclick="toggleNextSibling(this);">$ (25,571)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_NetIncomeLoss</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_IncreaseDecreaseInInterestPayableNet" onclick="toggleNextSibling(this);">37</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInInterestPayableNet</span><span></span></td>
        <td class="nump"><a title="us-gaap_IncreaseDecreaseInInterestPayableNet" onclick="toggleNextSibling(this);">10</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInInterestPayableNet</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_InterestExpenseRelatedParty" onclick="toggleNextSibling(this);">22</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_InterestExpenseRelatedParty</span><span></span></td>
        <td class="nump"><a title="us-gaap_InterestExpenseRelatedParty" onclick="toggleNextSibling(this);">67</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_InterestExpenseRelatedParty</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccretionOfDiscount', window );">Accretion of contingent consideration discount</a></td>
        <td class="nump"><a title="us-gaap_AccretionOfDiscount" onclick="toggleNextSibling(this);">89</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AccretionOfDiscount</span><span></span></td>
        <td class="nump"><a title="us-gaap_AccretionOfDiscount" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AccretionOfDiscount</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_ShareBasedCompensation" onclick="toggleNextSibling(this);">120</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShareBasedCompensation</span><span></span></td>
        <td class="nump"><a title="us-gaap_ShareBasedCompensation" onclick="toggleNextSibling(this);">123</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShareBasedCompensation</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl custom" 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 method investments</a></td>
        <td class="num"><a title="hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" onclick="toggleNextSibling(this);">(5)</a><span style="display:none;white-space:normal;text-align:left;">hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments</span><span></span></td>
        <td class="num"><a title="hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" onclick="toggleNextSibling(this);">(11)</a><span style="display:none;white-space:normal;text-align:left;">hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_DepreciationAndAmortization" onclick="toggleNextSibling(this);">159</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DepreciationAndAmortization</span><span></span></td>
        <td class="nump"><a title="us-gaap_DepreciationAndAmortization" onclick="toggleNextSibling(this);">118</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DepreciationAndAmortization</span><span></span></td>
      </tr>
      <tr class="ro">
        <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="re">
        <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 in accounts receivable</a></td>
        <td class="nump"><a title="us-gaap_IncreaseDecreaseInAccountsReceivable" onclick="toggleNextSibling(this);">310</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInAccountsReceivable</span><span></span></td>
        <td class="nump"><a title="us-gaap_IncreaseDecreaseInAccountsReceivable" onclick="toggleNextSibling(this);">802</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInAccountsReceivable</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_IncreaseDecreaseInDepositsOutstanding" onclick="toggleNextSibling(this);">171</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInDepositsOutstanding</span><span></span></td>
        <td class="nump"><a title="us-gaap_IncreaseDecreaseInDepositsOutstanding" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInDepositsOutstanding</span><span></span></td>
      </tr>
      <tr class="re">
        <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 );">Increase in inventory</a></td>
        <td class="num"><a title="us-gaap_IncreaseDecreaseInInventories" onclick="toggleNextSibling(this);">(380)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInInventories</span><span></span></td>
        <td class="num"><a title="us-gaap_IncreaseDecreaseInInventories" onclick="toggleNextSibling(this);">(113)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInInventories</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_IncreaseDecreaseInAssetLiquidationInvestments', window );">Decrease in asset liquidation investments</a></td>
        <td class="nump"><a title="hgbl_IncreaseDecreaseInAssetLiquidationInvestments" onclick="toggleNextSibling(this);">177</a><span style="display:none;white-space:normal;text-align:left;">hgbl_IncreaseDecreaseInAssetLiquidationInvestments</span><span></span></td>
        <td class="nump"><a title="hgbl_IncreaseDecreaseInAssetLiquidationInvestments" onclick="toggleNextSibling(this);">369</a><span style="display:none;white-space:normal;text-align:left;">hgbl_IncreaseDecreaseInAssetLiquidationInvestments</span><span></span></td>
      </tr>
      <tr class="re">
        <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 );">Decrease in other current assets</a></td>
        <td class="nump"><a title="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" onclick="toggleNextSibling(this);">74</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</span><span></span></td>
        <td class="nump"><a title="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" onclick="toggleNextSibling(this);">32</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</span><span></span></td>
      </tr>
      <tr class="ro">
        <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 receivable</a></td>
        <td class="num"><a title="us-gaap_IncreaseDecreaseInIncomeTaxesReceivable" onclick="toggleNextSibling(this);">(9)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInIncomeTaxesReceivable</span><span></span></td>
        <td class="num"><a title="us-gaap_IncreaseDecreaseInIncomeTaxesReceivable" onclick="toggleNextSibling(this);">(21)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInIncomeTaxesReceivable</span><span></span></td>
      </tr>
      <tr class="re">
        <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 in deferred income tax assets</a></td>
        <td class="nump"><a title="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInDeferredIncomeTaxes</span><span></span></td>
        <td class="nump"><a title="us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" onclick="toggleNextSibling(this);">24,667</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInDeferredIncomeTaxes</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities', window );">Decrease in accounts payable and accrued liabilities</a></td>
        <td class="num"><a title="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" onclick="toggleNextSibling(this);">(640)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities</span><span></span></td>
        <td class="num"><a title="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" onclick="toggleNextSibling(this);">(1,148)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities</span><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_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
        <td class="num"><a title="us-gaap_NetCashProvidedByUsedInOperatingActivities" onclick="toggleNextSibling(this);">(462)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_NetCashProvidedByUsedInOperatingActivities</span><span></span></td>
        <td class="num"><a title="us-gaap_NetCashProvidedByUsedInOperatingActivities" onclick="toggleNextSibling(this);">(676)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_NetCashProvidedByUsedInOperatingActivities</span><span></span></td>
      </tr>
      <tr class="ro">
        <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="re">
        <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 method investments</a></td>
        <td class="nump"><a title="us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" onclick="toggleNextSibling(this);">140</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital</span><span></span></td>
        <td class="nump"><a title="us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" onclick="toggleNextSibling(this);">44</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfEquityMethodInvestments', window );">Proceeds from sale of other equity method investments</a></td>
        <td class="nump"><a title="us-gaap_ProceedsFromSaleOfEquityMethodInvestments" onclick="toggleNextSibling(this);">1,992</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ProceedsFromSaleOfEquityMethodInvestments</span><span></span></td>
        <td class="nump"><a title="us-gaap_ProceedsFromSaleOfEquityMethodInvestments" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ProceedsFromSaleOfEquityMethodInvestments</span><span></span></td>
      </tr>
      <tr class="re">
        <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 method investments</a></td>
        <td class="nump"><a title="us-gaap_PaymentsToAcquireEquityMethodInvestments" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PaymentsToAcquireEquityMethodInvestments</span><span></span></td>
        <td class="num"><a title="us-gaap_PaymentsToAcquireEquityMethodInvestments" onclick="toggleNextSibling(this);">(11)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PaymentsToAcquireEquityMethodInvestments</span><span></span></td>
      </tr>
      <tr class="ro">
        <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="nump"><a title="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</span><span></span></td>
        <td class="num"><a title="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" onclick="toggleNextSibling(this);">(7)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</span><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_NetCashProvidedByUsedInInvestingActivities', window );">Net cash provided by investing activities</a></td>
        <td class="nump"><a title="us-gaap_NetCashProvidedByUsedInInvestingActivities" onclick="toggleNextSibling(this);">2,132</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_NetCashProvidedByUsedInInvestingActivities</span><span></span></td>
        <td class="nump"><a title="us-gaap_NetCashProvidedByUsedInInvestingActivities" onclick="toggleNextSibling(this);">26</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_NetCashProvidedByUsedInInvestingActivities</span><span></span></td>
      </tr>
      <tr class="ro">
        <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="re">
        <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"><a title="us-gaap_RepaymentsOfShortTermDebt" onclick="toggleNextSibling(this);">(539)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RepaymentsOfShortTermDebt</span><span></span></td>
        <td class="num"><a title="us-gaap_RepaymentsOfShortTermDebt" onclick="toggleNextSibling(this);">(200)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RepaymentsOfShortTermDebt</span><span></span></td>
      </tr>
      <tr class="ro">
        <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 from debt payable to a related party</a></td>
        <td class="nump"><a title="us-gaap_ProceedsFromRelatedPartyDebt" onclick="toggleNextSibling(this);">633</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ProceedsFromRelatedPartyDebt</span><span></span></td>
        <td class="nump"><a title="us-gaap_ProceedsFromRelatedPartyDebt" onclick="toggleNextSibling(this);">439</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ProceedsFromRelatedPartyDebt</span><span></span></td>
      </tr>
      <tr class="re">
        <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 a related party</a></td>
        <td class="num"><a title="us-gaap_RepaymentsOfRelatedPartyDebt" onclick="toggleNextSibling(this);">(1,587)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RepaymentsOfRelatedPartyDebt</span><span></span></td>
        <td class="nump"><a title="us-gaap_RepaymentsOfRelatedPartyDebt" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_RepaymentsOfRelatedPartyDebt</span><span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by (used in) financing activities</a></td>
        <td class="num"><a title="us-gaap_NetCashProvidedByUsedInFinancingActivities" onclick="toggleNextSibling(this);">(1,493)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_NetCashProvidedByUsedInFinancingActivities</span><span></span></td>
        <td class="nump"><a title="us-gaap_NetCashProvidedByUsedInFinancingActivities" onclick="toggleNextSibling(this);">239</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_NetCashProvidedByUsedInFinancingActivities</span><span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">Increase (decrease) in cash and cash equivalents</a></td>
        <td class="nump"><a title="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" onclick="toggleNextSibling(this);">177</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</span><span></span></td>
        <td class="num"><a title="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" onclick="toggleNextSibling(this);">(411)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_CashAndCashEquivalentsAtCarryingValue" onclick="toggleNextSibling(this);">3,633</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CashAndCashEquivalentsAtCarryingValue</span><span></span></td>
        <td class="nump"><a title="us-gaap_CashAndCashEquivalentsAtCarryingValue" onclick="toggleNextSibling(this);">3,213</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CashAndCashEquivalentsAtCarryingValue</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_CashAndCashEquivalentsAtCarryingValue" onclick="toggleNextSibling(this);">3,810</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CashAndCashEquivalentsAtCarryingValue</span><span></span></td>
        <td class="nump"><a title="us-gaap_CashAndCashEquivalentsAtCarryingValue" onclick="toggleNextSibling(this);">2,802</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CashAndCashEquivalentsAtCarryingValue</span><span></span></td>
      </tr>
      <tr class="ro">
        <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="re">
        <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"><a title="us-gaap_IncomeTaxesPaid" onclick="toggleNextSibling(this);">47</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxesPaid</span><span></span></td>
        <td class="nump"><a title="us-gaap_IncomeTaxesPaid" onclick="toggleNextSibling(this);">28</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxesPaid</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_InterestPaid" onclick="toggleNextSibling(this);">$ 22</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_InterestPaid</span><span></span></td>
        <td class="nump"><a title="us-gaap_InterestPaid" onclick="toggleNextSibling(this);">$ 52</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_InterestPaid</span><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 style="white-space:nowrap;">hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_IncreaseDecreaseInAssetLiquidationInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 style="white-space:nowrap;">hgbl_IncreaseDecreaseInAssetLiquidationInvestments</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_AccretionOfDiscount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 standardized measure of discounted future net cash flow as a result of passage of time.</p>
              </div><a href="javascript:void(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 932<br><br><br><br> -SubTopic 235<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 35<br><br><br><br> -Subparagraph (h)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=8451039&amp;loc=d3e62500-109447<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 style="white-space:nowrap;">us-gaap_AccretionOfDiscount</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_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 style="white-space:nowrap;">us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Cash<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br><br><br><br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Cash Equivalents<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 1<br><br><br><br> -Article 5<br><br><br><br><br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br><br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (a)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br><br><br><br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585<br><br><br><br><br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><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 24<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<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 830<br><br><br><br> -SubTopic 230<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450594&amp;loc=d3e33268-110906<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 style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><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 50<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<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 25<br><br><br><br> -Subparagraph (f)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585<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 style="white-space:nowrap;">us-gaap_IncomeTaxesPaid</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><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 (a)<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><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 (a)<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><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 (a)<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDeferredIncomeTaxes</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><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 (a)<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDepositsOutstanding</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><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 (a)<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInIncomeTaxesReceivable</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><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 (a)<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInInterestPayableNet</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><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 (a)<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInInventories</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the value of prepaid expenses and other assets not separately disclosed in the statement of cash flows, for example, deferred expenses, intangible assets, or income taxes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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 (a)<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 style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_InterestExpenseRelatedParty</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><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 50<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<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 25<br><br><br><br> -Subparagraph (e)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585<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 style="white-space:nowrap;">us-gaap_InterestPaid</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><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 24<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<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 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 26<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3574-108585<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;">
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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 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><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 24<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<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 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 26<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3574-108585<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>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of 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><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 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 24<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585<br><br><br><br><br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 25<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585<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;">
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                  <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 );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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          <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 style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
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                    <td>us-gaap_</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>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><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 13<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<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 style="white-space:nowrap;">us-gaap_PaymentsToAcquireEquityMethodInvestments</td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The 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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Investing Activities<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<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 13<br><br><br><br> -Subparagraph (c)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<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 style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
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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>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 style="white-space:nowrap;">us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital</td>
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                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Financing Activities<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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 14<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<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 style="white-space:nowrap;">us-gaap_ProceedsFromRelatedPartyDebt</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_ProceedsFromSaleOfEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 sale of 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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Investing Activities<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<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 12<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3179-108585<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 style="white-space:nowrap;">us-gaap_ProceedsFromSaleOfEquityMethodInvestments</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><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 15<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<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> -Glossary Financing Activities<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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 style="white-space:nowrap;">us-gaap_RepaymentsOfRelatedPartyDebt</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><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 15<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<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> -Glossary Financing Activities<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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 style="white-space:nowrap;">us-gaap_RepaymentsOfShortTermDebt</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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><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 (a)<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 style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_SupplementalCashFlowInformationAbstract</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0ESJAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Allowance for doubtful accounts</a></td>
        <td class="nump"><a title="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" onclick="toggleNextSibling(this);">$ 31</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent</span><span></span></td>
        <td class="nump"><a title="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" onclick="toggleNextSibling(this);">$ 31</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_PreferredStockParOrStatedValuePerShare" onclick="toggleNextSibling(this);">$ 10.00</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PreferredStockParOrStatedValuePerShare</span><span></span></td>
        <td class="nump"><a title="us-gaap_PreferredStockParOrStatedValuePerShare" onclick="toggleNextSibling(this);">$ 10.00</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PreferredStockParOrStatedValuePerShare</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_PreferredStockSharesAuthorized" onclick="toggleNextSibling(this);">10,000,000</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PreferredStockSharesAuthorized</span><span></span></td>
        <td class="nump"><a title="us-gaap_PreferredStockSharesAuthorized" onclick="toggleNextSibling(this);">10,000,000</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PreferredStockSharesAuthorized</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_PreferredStockLiquidationPreferenceValue" onclick="toggleNextSibling(this);">$ 575</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PreferredStockLiquidationPreferenceValue</span><span></span></td>
        <td class="nump"><a title="us-gaap_PreferredStockLiquidationPreferenceValue" onclick="toggleNextSibling(this);">$ 575</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PreferredStockLiquidationPreferenceValue</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_CommonStockParOrStatedValuePerShare" onclick="toggleNextSibling(this);">$ 0.01</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CommonStockParOrStatedValuePerShare</span><span></span></td>
        <td class="nump"><a title="us-gaap_CommonStockParOrStatedValuePerShare" onclick="toggleNextSibling(this);">$ 0.01</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CommonStockParOrStatedValuePerShare</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_CommonStockSharesAuthorized" onclick="toggleNextSibling(this);">300,000,000</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CommonStockSharesAuthorized</span><span></span></td>
        <td class="nump"><a title="us-gaap_CommonStockSharesAuthorized" onclick="toggleNextSibling(this);">300,000,000</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CommonStockSharesAuthorized</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_CommonStockSharesIssued" onclick="toggleNextSibling(this);">28,167,408</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CommonStockSharesIssued</span><span></span></td>
        <td class="nump"><a title="us-gaap_CommonStockSharesIssued" onclick="toggleNextSibling(this);">28,167,408</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CommonStockSharesIssued</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_CommonStockSharesOutstanding" onclick="toggleNextSibling(this);">28,167,408</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CommonStockSharesOutstanding</span><span></span></td>
        <td class="nump"><a title="us-gaap_CommonStockSharesOutstanding" onclick="toggleNextSibling(this);">28,167,408</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CommonStockSharesOutstanding</span><span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=hgbl_PreferredClassNMember', window );">Preferred Class N [Member]</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_PreferredStockSharesIssued', window );">Preferred stock, shares issued</a></td>
        <td class="nump"><a title="us-gaap_PreferredStockSharesIssued[us-gaap_StatementClassOfStockAxis=hgbl_PreferredClassNMember]" onclick="toggleNextSibling(this);">575</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PreferredStockSharesIssued<br>/ us-gaap_StatementClassOfStockAxis<br>= hgbl_PreferredClassNMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_PreferredStockSharesIssued[us-gaap_StatementClassOfStockAxis=hgbl_PreferredClassNMember]" onclick="toggleNextSibling(this);">575</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PreferredStockSharesIssued<br>/ us-gaap_StatementClassOfStockAxis<br>= hgbl_PreferredClassNMember</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_PreferredStockSharesOutstanding[us-gaap_StatementClassOfStockAxis=hgbl_PreferredClassNMember]" onclick="toggleNextSibling(this);">575</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PreferredStockSharesOutstanding<br>/ us-gaap_StatementClassOfStockAxis<br>= hgbl_PreferredClassNMember</span><span></span></td>
        <td class="nump"><a title="us-gaap_PreferredStockSharesOutstanding[us-gaap_StatementClassOfStockAxis=hgbl_PreferredClassNMember]" onclick="toggleNextSibling(this);">575</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PreferredStockSharesOutstanding<br>/ us-gaap_StatementClassOfStockAxis<br>= hgbl_PreferredClassNMember</span><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_AllowanceForDoubtfulAccountsReceivableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 4<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 310<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=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 style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 style="white-space:nowrap;">us-gaap_PreferredStockLiquidationPreferenceValue</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PreferredStockSharesIssued">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_PreferredStockSharesIssued</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PreferredStockSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.28)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 29<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Income Taxes<br></strong></div>
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        <th class="th" colspan="1">3 Months Ended</th>
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      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
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      &#160;&#160;&#160; At March 31, 2015 the Company has aggregate tax net operating loss carry forwards of approximately $86,868
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;The reported tax expense varies from the amount that would be provided by applying the statutory U.S. Federal income tax rate to the loss from continuing operations before taxes for the following reasons:</p>
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                <b>
                  <u>Three months</u>
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            <tr valign="top">
              <td align="left">&#160;</td>
              <td align="left" width="1%">&#160;</td>
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                  <u>ended March 31,</u>
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                <b>
                  <u>2015</u>
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              <td align="center" nowrap="nowrap" width="22%">
                <b>
                  <u>2014</u>
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              <td width="1%">&#160;</td>
              <td width="22%">&#160;</td>
              <td width="2%">&#160;</td>
              <td width="1%">&#160;</td>
              <td width="22%">&#160;</td>
              <td width="2%">&#160;</td>
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            <tr valign="top">
              <td align="left" bgcolor="#e6efff">Expected federal statutory tax benefit</td>
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              <td align="right" bgcolor="#e6efff" width="22%">
                (231
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              <td align="left" bgcolor="#e6efff" width="2%">)</td>
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              <td align="right" bgcolor="#e6efff" width="22%">
                (354
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              <td align="left" width="22%">&#160;</td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="left" width="22%">&#160;</td>
              <td align="left" width="2%">&#160;</td>
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              <td align="left" bgcolor="#e6efff">&#160; &#160; &#160;State income taxes recoverable</td>
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                3
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              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
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                &#8212;
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              <td align="left">&#160; &#160; &#160;Non-deductible expenses (permanent differences)</td>
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                11
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              <td align="left" width="1%">&#160;</td>
              <td align="right" width="22%">
                8
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              <td align="left" width="2%">&#160;</td>
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              <td align="left" bgcolor="#e6efff">&#160; &#160; &#160;Change in valuation allowance</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="22%">
                1,164
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" width="22%">
                24,749
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              <td align="left">&#160; &#160; &#160;Rate changes</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="22%">
                16
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              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="right" width="22%">
                36
              </td>
              <td align="left" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff">&#160; &#160; &#160;Other</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="22%">
                (960
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="22%">
                228
              </td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left">Income tax expense</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="22%">
                3
              </td>
              <td align="left" width="2%">&#160;</td>
              <td align="left" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
              <td align="right" style="BORDER-BOTTOM: #000000 3px double" width="22%">
                24,667
              </td>
              <td align="left" width="2%">
                <p style="font-family: times new roman,times,serif; font-size: 10pt;margin:inherit;">&#160;</p>
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          <p style="text-align: left; font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#160;&#160;&#160;&#160; We record net deferred tax assets to the extent that we believe such assets will more likely than not be realized. As a result of our cumulative losses and uncertainty with respect to future taxable income, we have provided a full valuation allowance against our net deferred tax assets as March 31, 2014 and 2015.</p>
    </div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 15<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32718-109319<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureTextBlock</td>
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  <body><span style="display: none;">v2.4.1.9</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">3 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
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          <div>May 05, 2015</div>
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        <td class="text">Heritage Global Inc.<span></span></td>
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        <td class="text">0000849145<span></span></td>
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        <td class="text">--12-31<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">Smaller Reporting Company<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
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        <td class="text">Yes<span></span></td>
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        <td class="text">No<span></span></td>
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        <td class="text">2015<span></span></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>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>
                    <td style="white-space:nowrap;">dei_AmendmentFlag</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:booleanItemType</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_dei_CurrentFiscalYearEndDate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:gMonthDayItemType</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_dei_DocumentFiscalPeriodFocus">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:fiscalPeriodItemType</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_dei_DocumentFiscalYearFocus">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:gYearItemType</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_dei_DocumentPeriodEndDate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>dei_</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_dei_DocumentType">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">dei_DocumentType</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:submissionTypeItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation 12B<br><br> -Number 240<br><br> -Section 12b<br><br> -Subsection 1<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:centralIndexKeyItemType</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_dei_EntityCommonStockSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>dei_</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_dei_EntityCurrentReportingStatus">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <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 style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:yesNoItemType</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_dei_EntityFilerCategory">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <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 style="white-space:nowrap;">dei_EntityFilerCategory</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:filerCategoryItemType</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_dei_EntityRegistrantName">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation 12B<br><br> -Number 240<br><br> -Section 12b<br><br> -Subsection 1<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">dei_EntityRegistrantName</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:normalizedStringItemType</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_dei_EntityVoluntaryFilers">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">dei_EntityVoluntaryFilers</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:yesNoItemType</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_dei_EntityWellKnownSeasonedIssuer">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:yesNoItemType</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_dei_TradingSymbol">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Trading symbol of an instrument as listed on an exchange.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">dei_TradingSymbol</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:normalizedStringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
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  <head>
    <META http-equiv="Content-Type" content="text/html; charset=us-ascii">
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Related Party Transactions<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</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_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 below, Counsel was the Company&#8217;s majority shareholder. Counsel remains a related party, following the distribution of its investment in HGI to Counsel shareholders, as a result of the Services Agreement discussed below. Therefore, at March 31, 2015 and December 31, 2014, the Company reported amounts owed to Counsel of $2,053
      and $2,985, respectively, as related party debt. Interest of $379
      has been accrued and capitalized as of March 31, 2015.
    </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 specifically 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;In the first quarter of 2013, Counsel announced its plan to dispose of its interest in HGI, and 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.</p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#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 had an initial term of one year, with a provision for automatic renewal 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 at March 31, 2015, the Services Agreement remained in effect.</p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">&#160;&#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="50%">
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="center" colspan="4" nowrap="nowrap">
                  <u>
                    <b>Three months ended</b>
                  </u>
                </td>
                <td align="right" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="center" colspan="4" nowrap="nowrap">
                  <u>
                    <b>March 31,</b>
                  </u>
                </td>
                <td align="center" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="22%">&#160;</td>
                <td align="center" nowrap="nowrap" width="2%">&#160;</td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="22%">&#160;</td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="22%">
                  <b>
                    <u>2015</u>
                  </b>
                </td>
                <td align="center" nowrap="nowrap" width="2%">&#160;</td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="22%">
                  <b>
                    <u>2014</u>
                  </b>
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Management fees</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="22%">
                  90
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="22%">
                  90
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">Other charges</td>
                <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
                <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="22%">
                  19
                </td>
                <td align="left" width="2%">&#160;</td>
                <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
                <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="22%">
                  19
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Total</td>
                <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="22%">
                  109
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="22%">
                  109
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
          </table>
    </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, which is owned by senior officers of NLEX. The lease amounts paid by the Company to the related parties, which are included in selling, general and administrative expenses, 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="50%">
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="center" colspan="4" nowrap="nowrap">
                  <u>
                    <b>Three months</b>
                  </u>
                </td>
                <td align="center" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="center" colspan="4" nowrap="nowrap">
                  <u>
                    <b>ended March 31,</b>
                  </u>
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">&#160;</td>
                <td align="left" width="1%">&#160;</td>
                <td align="center" colspan="4" nowrap="nowrap">&#160;</td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">
                  <u>
                    <b>Leased premises location</b>
                  </u>
                </td>
                <td align="left" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="22%">
                  <b>
                    <u>2015</u>
                  </b>
                </td>
                <td align="center" nowrap="nowrap" width="2%">&#160;</td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" width="22%">
                  <b>
                    <u>2014</u>
                  </b>
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Foster City, CA</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="22%">
                  57
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" width="22%">
                  57
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">Edwardsville, IL</td>
                <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
                <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="22%">
                  24
                </td>
                <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
                <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
                <td align="right" style="BORDER-BOTTOM: #000000 1px solid" width="22%">
                  &#8212;
                </td>
                <td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Total</td>
                <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="22%">
                  81
                </td>
                <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="22%">
                  57
                </td>
                <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" 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_RelatedPartyTransactionsDisclosureTextBlock">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>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 style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsDisclosureTextBlock</td>
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                    <td>nonnum:textBlockItemType</td>
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<TEXT>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EWAAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationRevenueAbstract', window );"><strong>Asset liquidation</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueServicesNet', window );">Commissions and other</a></td>
        <td class="nump"><a title="us-gaap_SalesRevenueServicesNet" onclick="toggleNextSibling(this);">$ 2,812</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_SalesRevenueServicesNet</span><span></span></td>
        <td class="nump"><a title="us-gaap_SalesRevenueServicesNet" onclick="toggleNextSibling(this);">$ 1,010</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_SalesRevenueServicesNet</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_SalesRevenueGoodsNet" onclick="toggleNextSibling(this);">833</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_SalesRevenueGoodsNet</span><span></span></td>
        <td class="nump"><a title="us-gaap_SalesRevenueGoodsNet" onclick="toggleNextSibling(this);">975</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_SalesRevenueGoodsNet</span><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"><a title="us-gaap_Revenues" onclick="toggleNextSibling(this);">3,645</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_Revenues</span><span></span></td>
        <td class="nump"><a title="us-gaap_Revenues" onclick="toggleNextSibling(this);">1,985</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_Revenues</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingCostsAndExpensesAbstract', window );"><strong>Operating costs and expenses:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfGoodsAndServicesSold', window );">Asset liquidation</a></td>
        <td class="nump"><a title="us-gaap_CostOfGoodsAndServicesSold" onclick="toggleNextSibling(this);">1,030</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CostOfGoodsAndServicesSold</span><span></span></td>
        <td class="nump"><a title="us-gaap_CostOfGoodsAndServicesSold" onclick="toggleNextSibling(this);">465</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CostOfGoodsAndServicesSold</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_LicenseCosts" onclick="toggleNextSibling(this);">38</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_LicenseCosts</span><span></span></td>
        <td class="nump"><a title="us-gaap_LicenseCosts" onclick="toggleNextSibling(this);">11</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_LicenseCosts</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_SellingGeneralAndAdministrativeExpense" onclick="toggleNextSibling(this);">2,885</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_SellingGeneralAndAdministrativeExpense</span><span></span></td>
        <td class="nump"><a title="us-gaap_SellingGeneralAndAdministrativeExpense" onclick="toggleNextSibling(this);">2,138</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_SellingGeneralAndAdministrativeExpense</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_DepreciationAndAmortization" onclick="toggleNextSibling(this);">159</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DepreciationAndAmortization</span><span></span></td>
        <td class="nump"><a title="us-gaap_DepreciationAndAmortization" onclick="toggleNextSibling(this);">118</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DepreciationAndAmortization</span><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_CostsAndExpenses', window );">Total operating costs and expenses</a></td>
        <td class="nump"><a title="us-gaap_CostsAndExpenses" onclick="toggleNextSibling(this);">4,112</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CostsAndExpenses</span><span></span></td>
        <td class="nump"><a title="us-gaap_CostsAndExpenses" onclick="toggleNextSibling(this);">2,732</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_CostsAndExpenses</span><span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl custom" 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</a></td>
        <td class="num"><a title="hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" onclick="toggleNextSibling(this);">(467)</a><span style="display:none;white-space:normal;text-align:left;">hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments</span><span></span></td>
        <td class="num"><a title="hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments" onclick="toggleNextSibling(this);">(747)</a><span style="display:none;white-space:normal;text-align:left;">hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl custom" 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 asset liquidation investments</a></td>
        <td class="nump"><a title="hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" onclick="toggleNextSibling(this);">34</a><span style="display:none;white-space:normal;text-align:left;">hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments</span><span></span></td>
        <td class="num"><a title="hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" onclick="toggleNextSibling(this);">(30)</a><span style="display:none;white-space:normal;text-align:left;">hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments</span><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_OperatingIncomeLoss', window );">Operating loss</a></td>
        <td class="num"><a title="us-gaap_OperatingIncomeLoss" onclick="toggleNextSibling(this);">(433)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_OperatingIncomeLoss</span><span></span></td>
        <td class="num"><a title="us-gaap_OperatingIncomeLoss" onclick="toggleNextSibling(this);">(777)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_OperatingIncomeLoss</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpenseAbstract', window );"><strong>Other income (expenses):</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl custom" 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 method investments</a></td>
        <td class="nump"><a title="hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" onclick="toggleNextSibling(this);">5</a><span style="display:none;white-space:normal;text-align:left;">hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments</span><span></span></td>
        <td class="nump"><a title="hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" onclick="toggleNextSibling(this);">11</a><span style="display:none;white-space:normal;text-align:left;">hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_InterestExpenseDebt" onclick="toggleNextSibling(this);">(134)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_InterestExpenseDebt</span><span></span></td>
        <td class="num"><a title="us-gaap_InterestExpenseDebt" onclick="toggleNextSibling(this);">(71)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_InterestExpenseDebt</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_InterestExpenseRelatedParty" onclick="toggleNextSibling(this);">(22)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_InterestExpenseRelatedParty</span><span></span></td>
        <td class="num"><a title="us-gaap_InterestExpenseRelatedParty" onclick="toggleNextSibling(this);">(67)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_InterestExpenseRelatedParty</span><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 expenses</a></td>
        <td class="num"><a title="us-gaap_NonoperatingIncomeExpense" onclick="toggleNextSibling(this);">(151)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_NonoperatingIncomeExpense</span><span></span></td>
        <td class="num"><a title="us-gaap_NonoperatingIncomeExpense" onclick="toggleNextSibling(this);">(127)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_NonoperatingIncomeExpense</span><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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Loss before income tax expense</a></td>
        <td class="num"><a title="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" onclick="toggleNextSibling(this);">(584)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</span><span></span></td>
        <td class="num"><a title="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" onclick="toggleNextSibling(this);">(904)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</span><span></span></td>
      </tr>
      <tr class="ro">
        <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</a></td>
        <td class="nump"><a title="us-gaap_IncomeTaxExpenseBenefit" onclick="toggleNextSibling(this);">3</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxExpenseBenefit</span><span></span></td>
        <td class="nump"><a title="us-gaap_IncomeTaxExpenseBenefit" onclick="toggleNextSibling(this);">24,667</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_IncomeTaxExpenseBenefit</span><span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
        <td class="num"><a title="us-gaap_NetIncomeLoss" onclick="toggleNextSibling(this);">(587)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_NetIncomeLoss</span><span></span></td>
        <td class="num"><a title="us-gaap_NetIncomeLoss" onclick="toggleNextSibling(this);">(25,571)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_NetIncomeLoss</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxAbstract', window );"><strong>Other comprehensive loss:</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_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Currency translation adjustment (net of tax of $0)</a></td>
        <td class="num"><a title="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" onclick="toggleNextSibling(this);">(30)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</span><span></span></td>
        <td class="num"><a title="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" onclick="toggleNextSibling(this);">(6)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</span><span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
        <td class="num"><a title="us-gaap_ComprehensiveIncomeNetOfTax" onclick="toggleNextSibling(this);">$ (617)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ComprehensiveIncomeNetOfTax</span><span></span></td>
        <td class="num"><a title="us-gaap_ComprehensiveIncomeNetOfTax" onclick="toggleNextSibling(this);">$ (25,577)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ComprehensiveIncomeNetOfTax</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" onclick="toggleNextSibling(this);">28,167</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted</span><span></span></td>
        <td class="nump"><a title="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" onclick="toggleNextSibling(this);">28,167</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_EarningsPerShareBasicAndDiluted" onclick="toggleNextSibling(this);">$ (0.02)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_EarningsPerShareBasicAndDiluted</span><span></span></td>
        <td class="num"><a title="us-gaap_EarningsPerShareBasicAndDiluted" onclick="toggleNextSibling(this);">$ (0.91)</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_EarningsPerShareBasicAndDiluted</span><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 style="white-space:nowrap;">hgbl_AssetLiquidationRevenueAbstract</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Company's proportionate share of Joint Ventures' net income (loss) reported in the consolidated statement of operations as Earnings (Loss) of Equity Accounted Asset Liquidation Investments and attributable to the Company as its share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>hgbl_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the entity's proportionate share for the period of the net income (loss) of its investees to which the equity method of accounting is applied. Excludes income (loss) from equity accounted Asset Liquidation Investments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 style="white-space:nowrap;">hgbl_OperatingIncomeLossBeforeEarningsOfEquityAccountedAssetLiquidationInvestments</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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> -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 style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_ComprehensiveIncomeNetOfTaxAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxAbstract</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 2<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.2(a),(d))<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 style="white-space:nowrap;">us-gaap_CostOfGoodsAndServicesSold</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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> -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)<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 style="white-space:nowrap;">us-gaap_CostsAndExpenses</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_EarningsPerShareBasicAndDiluted</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 940<br><br> -SubTopic 20<br><br> -Section 25<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=35710027&amp;loc=d3e41242-110953<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> -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 03<br><br> -Paragraph 10<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 style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(h))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 08<br><br> -Paragraph h<br><br> -Article 4<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Income Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 9<br><br> -Subparagraph (a),(b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of the cost of borrowed funds accounted for as interest expense for debt.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.8)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 8<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_InterestExpenseDebt</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_InterestExpenseRelatedParty</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.2(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 style="white-space:nowrap;">us-gaap_LicenseCosts</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher 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 style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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                  <tr>
                    <td><strong> Period Type:</strong></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_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> -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 210.5-03.7)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 7<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 style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpense</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <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>
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            </div>
          </td>
        </tr>
      </table>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpenseAbstract</td>
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                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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                    <td>xbrli:stringItemType</td>
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                    <td><strong> Balance Type:</strong></td>
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                  <tr>
                    <td><strong> Period Type:</strong></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_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 style="white-space:nowrap;">us-gaap_OperatingCostsAndExpensesAbstract</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <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>
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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_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 style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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> -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 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 20<br><br> -Subparagraph (b,c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_Revenues">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_Revenues</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalesRevenueGoodsNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue during the period from 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> -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(a))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_SalesRevenueGoodsNet</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalesRevenueServicesNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue during the period from services rendered in the normal course of business, after deducting allowances and discounts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -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(d))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 1<br><br> -Article 5<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_SalesRevenueServicesNet</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SellingGeneralAndAdministrativeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 4<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 330<br><br> -SubTopic 10<br><br> -Section 30<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=34747878&amp;loc=d3e3636-108311<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_SellingGeneralAndAdministrativeExpense</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).</p>
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                <p>No definition available.</p>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Loss Per Share<br></strong></div>
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        <th class="th" colspan="1">3 Months Ended</th>
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      <tr>
        <th class="th">
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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 (&#8220;diluted EPS&#8221;), since they are assumed to be exercised, except when their effect would be anti-dilutive. For the three months ended March 31, 2015 and 2014, respectively, the Company recorded a net loss and therefore included zero options in its calculation of diluted EPS, since they would be anti-dilutive.</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>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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        <th class="tl" colspan="1" rowspan="2">
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      &#160;&#160;&#160;&#160;&#160;During the first three months of both 2015 and 2014, the Company issued
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                  2,165,000
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                  1.71
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                  0.42
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                  2,215,000
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                  1.68
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                  1,583,750
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                  1.75
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      &#160;&#160;&#160;&#160;&#160;As of March 31, 2015 there is approximately $253
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5047-113901<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 505<br><br> -SubTopic 50<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6406099&amp;loc=d3e25284-112666<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 40<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6418621&amp;loc=d3e17540-113929<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5444-113901<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 14<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EAD">
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        <th class="tl" colspan="1" rowspan="2">
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          34
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          10
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        <td align="left">Gross profit (loss)</td>
        <td align="left" width="1%">$</td>
        <td align="right" width="12%">
          34
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          (30
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        <td align="left" bgcolor="#e6efff" width="1%">$</td>
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          34
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        <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" width="12%">
          (30
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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 results of operations attributable to the company from its equity method investments in Joint Ventures (Asset Liquidation Investments).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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          <div style="width: 200px;"><strong>Subsequent Events<br></strong></div>
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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 has evaluated events subsequent to March 31, 2015 for disclosure. There have been no material subsequent events requiring disclosure in this Report.</p><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="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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        <th class="tl" colspan="1" rowspan="2">
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              <td width="2%">&#160;</td>
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              <td align="left" bgcolor="#e6efff" width="17%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="1%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="17%">&#160;</td>
              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">$</td>
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                539
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                2,617
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                2,053
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                2,985
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                4,670
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                3,524
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              <td align="left" width="2%">&#160;</td>
              <td align="left" width="1%">&#160;</td>
              <td align="left" width="17%">&#160;</td>
              <td align="left" width="2%">&#160;</td>
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                &#8212;
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              <td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" width="17%">
                2,580
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              <td width="17%">&#160;</td>
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                4,670
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" width="17%">
                6,104
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      &#160;&#160;&#160;&#160;&#160;At March 31, 2015 all of the Company&#8217;s debt was current, and consisted of a $2,617
      loan payable to an unrelated third party (the &#8220;Third Party Loan&#8221;), and $2,053
      of related party debt (the &#8220;Counsel Loan&#8221;). At December 31, 2014 the Company had current debt of $3,524, consisting of a third party Credit Facility with a balance of $539
      and the Counsel Loan with a balance of $2,985. Also, at December 31, 2014, the Third Party Loan was non-current and had a balance of $2,580.
    </p>
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      &#160;&#160;&#160;&#160;&#160;The Third Party Loan was entered into during the second quarter of 2014, for a principal amount of $2,500. The loan bears interest at
      6% and had an original maturity date of January 15, 2015. In December 2014, the maturity date was extended to January 15, 2016 at the same interest rate. The loan is not subject to any covenants or conditions.
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      &#160;&#160;&#160;&#160;&#160;The Counsel Loan 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>
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      &#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 Wall St. Journal ("WSJ")&#160; prime rate +
      2.0%, or the maximum rate allowable by law. For 2014 and 2015 the rate was
      5.25%. Please see Note 11 for further discussion of transactions with Counsel.
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      &#160;&#160;&#160;&#160;&#160;The Credit Facility that was outstanding at December 31, 2014 was 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;) originally dated as of June 2, 2009 and most recently amended as of December 1, 2014 (the &#8220;Amendment Date&#8221;). It was utilized to finance the acquisition of eligible property and equipment for purposes of resale, and bore interest at the greater of the WSJ prime rate +
      1.0%, or
      4.5%. The maximum borrowing available under the Credit Facility was $15,000. The Credit Facility was repaid in full in March 2015. Subsequent to the repayment of the Credit Facility the Company has not yet obtained equivalent third party financing.
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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>
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                <table border="0" cellpadding="0" cellspacing="0">
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Intangible Assets and Goodwill<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
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      <tr>
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          <div>Mar. 31, 2015</div>
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			<b>Note 6 &#8211; Intangible Assets and Goodwill</b></p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			<b>&#160;&#160;&#160;&#160;&#160; Identifiable intangible assets</b></p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			&#160;&#160;&#160;&#160;&#160;The Company&#8217;s identifiable intangible assets are associated with its acquisitions of HGP in 2012 and NLEX in 2014. The HGP-related intangible assets are a Customer/Broker Network and a Trade Name, with useful lives of 12 and 14 years, respectively. The NLEX-related intangible assets are Customer Relationships, a Non-Compete Agreement and a Website, with useful lives of 7.6, 2 and 5 years respectively, and a Trade Name. The Trade Name has an indefinite life and therefore is not being amortized. The details of all identifiable intangible assets are shown below:</p>
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							<td align="center" nowrap="nowrap" valign="bottom" width="15%">
								<b>March 31,</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="15%">
								<b>December 31,</b></td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								<b>Amortized Intangible Assets</b></td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="15%">
								<b><u>2015</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="15%">
								<b><u>2014</u> </b></td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Customer/Broker Network (HGP)</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								$</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="15%">
								4,180</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								$</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="15%">
								4,180</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Accumulated amortization</td>
							<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								(1,074</td>
							<td align="left" valign="bottom" width="2%">
								)</td>
							<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								(987</td>
							<td align="left" valign="bottom" width="2%">
								)</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								3,106</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								3,193</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr>
							<td valign="bottom">
								&#160;</td>
							<td valign="bottom" width="1%">
								&#160;</td>
							<td valign="bottom" width="15%">
								&#160;</td>
							<td valign="bottom" width="2%">
								&#160;</td>
							<td valign="bottom" width="1%">
								&#160;</td>
							<td valign="bottom" width="15%">
								&#160;</td>
							<td valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Trade Name (HGP)</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="15%">
								1,460</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="15%">
								1,460</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Accumulated amortization</td>
							<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								(322</td>
							<td align="left" valign="bottom" width="2%">
								)</td>
							<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								(295</td>
							<td align="left" valign="bottom" width="2%">
								)</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								1,138</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								1,165</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr>
							<td valign="bottom">
								&#160;</td>
							<td valign="bottom" width="1%">
								&#160;</td>
							<td valign="bottom" width="15%">
								&#160;</td>
							<td valign="bottom" width="2%">
								&#160;</td>
							<td valign="bottom" width="1%">
								&#160;</td>
							<td valign="bottom" width="15%">
								&#160;</td>
							<td valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Customer Relationships (NLEX)</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="15%">
								834</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="15%">
								834</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Accumulated amortization</td>
							<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								(91</td>
							<td align="left" valign="bottom" width="2%">
								)</td>
							<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								(64</td>
							<td align="left" valign="bottom" width="2%">
								)</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								743</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								770</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr>
							<td valign="bottom">
								&#160;</td>
							<td valign="bottom" width="1%">
								&#160;</td>
							<td valign="bottom" width="15%">
								&#160;</td>
							<td valign="bottom" width="2%">
								&#160;</td>
							<td valign="bottom" width="1%">
								&#160;</td>
							<td valign="bottom" width="15%">
								&#160;</td>
							<td valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Non-Compete Agreement (NLEX)</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="15%">
								71</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="15%">
								71</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Accumulated amortization</td>
							<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								(30</td>
							<td align="left" valign="bottom" width="2%">
								)</td>
							<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								(21</td>
							<td align="left" valign="bottom" width="2%">
								)</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								41</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								50</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr>
							<td valign="bottom">
								&#160;</td>
							<td valign="bottom" width="1%">
								&#160;</td>
							<td valign="bottom" width="15%">
								&#160;</td>
							<td valign="bottom" width="2%">
								&#160;</td>
							<td valign="bottom" width="1%">
								&#160;</td>
							<td valign="bottom" width="15%">
								&#160;</td>
							<td valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Website (NLEX)</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="15%">
								48</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="15%">
								48</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Accumulated amortization</td>
							<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								(8</td>
							<td align="left" valign="bottom" width="2%">
								)</td>
							<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								(6</td>
							<td align="left" valign="bottom" width="2%">
								)</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								40</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								42</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr>
							<td valign="bottom">
								&#160;</td>
							<td valign="bottom" width="1%">
								&#160;</td>
							<td valign="bottom" width="15%">
								&#160;</td>
							<td valign="bottom" width="2%">
								&#160;</td>
							<td valign="bottom" width="1%">
								&#160;</td>
							<td valign="bottom" width="15%">
								&#160;</td>
							<td valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Total net amortized intangible assets</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="15%">
								5,068</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="15%">
								5,220</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<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="15%">
								&#160;</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="15%">
								&#160;</td>
							<td align="left" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								<b>Unamortized Intangible Assets</b></td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="15%">
								&#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="15%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Trade Name (NLEX)</td>
							<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								2,437</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="15%">
								2,437</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr>
							<td bgcolor="#e6efff" valign="bottom">
								&#160;</td>
							<td bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td bgcolor="#e6efff" valign="bottom" width="15%">
								&#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="15%">
								&#160;</td>
							<td bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								<b>Total net intangible assets</b></td>
							<td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">
								$</td>
							<td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="15%">
								7,505</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="1%">
								$</td>
							<td align="right" style="BORDER-BOTTOM: #000000 3px double" valign="bottom" width="15%">
								7,657</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
						</tr>
					</table>
		</div>
				<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			&#160;Amortization expense during the first three months of 2015 and 2014 was $152 and $113, respectively. No significant residual value is estimated for these intangible assets.</p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			&#160;&#160;&#160;&#160;&#160;The estimated amortization expense during the next five fiscal years is shown 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="30%">
						<tr valign="top">
							<td align="center">
								<u><b>Year</b> </u></td>
							<td align="right" width="50%">
								<u><b>Amount</b> </u></td>
						</tr>
						<tr valign="top">
							<td align="center" bgcolor="#e6efff">
								2015</td>
							<td align="right" bgcolor="#e6efff" width="50%">
								&#160; &#160; &#160; &#160; $455</td>
						</tr>
						<tr valign="top">
							<td align="center">
								2016</td>
							<td align="right" width="50%">
								&#160; &#160; &#160; &#160; $587</td>
						</tr>
						<tr valign="top">
							<td align="center" bgcolor="#e6efff">
								2017</td>
							<td align="right" bgcolor="#e6efff" width="50%">
								&#160; &#160; &#160; &#160; $572</td>
						</tr>
						<tr valign="top">
							<td align="center">
								2018</td>
							<td align="right" width="50%">
								&#160; &#160; &#160; &#160; $572</td>
						</tr>
						<tr valign="top">
							<td align="center" bgcolor="#e6efff">
								2019</td>
							<td align="right" bgcolor="#e6efff" width="50%">
								&#160; &#160; &#160; &#160; $566</td>
						</tr>
					</table>
		</div>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			<b>Goodwill</b></p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
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								&#160;</td>
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								<b><u>Goodwill</u> </b></td>
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								&#160;</td>
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								Equity Partners</td>
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								June 2011</td>
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								$</td>
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								573</td>
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								&#160;</td>
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								HGP</td>
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								February 2012</td>
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								&#160;</td>
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								4,728</td>
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								&#160;</td>
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								NLEX</td>
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								June 2014</td>
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								&#160;</td>
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								3,545</td>
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								&#160;</td>
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								Total goodwill</td>
							<td align="center" width="33%">
								&#160;</td>
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								$</td>
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								8,846</td>
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								&#160;</td>
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                <p>The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final.  May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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          <div style="width: 200px;"><strong>Asset Liquidation Investments and Other Investments<br></strong></div>
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      <b>Summarized financial information &#8211; Equity accounted asset liquidation investments</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 table below details the summarized results of operations attributable to HGI from the Joint Ventures in which it was invested:</p>
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                34
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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                10
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                34
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              <td align="left" width="2%">&#160;</td>
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                34
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              <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
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      <b>Other investments</b>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      &#160;&#160;&#160;&#160;&#160;At March 31, 2015 and December 31, 2014, the Company&#8217;s sole other equity investment consisted of a one-third interest in Knight&#8217;s Bridge Capital Partners Internet Fund No. 1 GP LLC (&#8220;Knight&#8217;s Bridge GP&#8221;), a private company. The investment was acquired in December 2007 for a purchase price of $20. Knight&#8217;s Bridge GP is the general partner of Knight&#8217;s Bridge Capital Partners Internet Fund No. 1 LP (the &#8220;Fund&#8221;). The Fund holds investments in several public and non-public Internet-based e-commerce businesses. The Company accounts for its investment under the equity method.
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      &#160;&#160;&#160;&#160;&#160;At December 31, 2014 the Company&#8217;s net investment was $156, which included approximately $136
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      in March 2015, representing the final determination of its share of the profits. At March 31, 2015, following the Company recording its share of Knight&#8217;s Bridge GP&#8217;s first quarter operations, the Company&#8217;s investment had a balance of $21.
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                <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;">
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
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      &#160;&#160;&#160;&#160;&#160;In 2003, HGI acquired a VoIP patent from a third party. Consideration provided was $100
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                <p>Description of patent participation fee that is specific to the Company's VoIP Patent Portfolio.</p>
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                <p>No definition available.</p>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EJTAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Income Taxes (Narrative) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="3">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2014</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2009</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2008</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwards', window );">Operating loss carryforwards</a></td>
        <td class="nump"><a title="us-gaap_OperatingLossCarryforwards" onclick="toggleNextSibling(this);">$ 86,868</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_OperatingLossCarryforwards</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxCreditCarryforwardAmount', window );">Tax Credit Carryforward, Amount</a></td>
        <td class="nump"><a title="us-gaap_TaxCreditCarryforwardAmount" onclick="toggleNextSibling(this);">547</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_TaxCreditCarryforwardAmount</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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      <tr class="re">
        <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_OperatingLossCarryforwardsExpiration', window );">Operating Loss Carryforwards, Expiration Date</a></td>
        <td class="text">Substantially all of the net operating loss carry forwards and unused minimum tax credit carry forwards expire between 2025 and 2035.<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_OperatingLossCarryforwardsLimitationsOnUse', window );">Operating Loss Carryforwards, Limitations on Use</a></td>
        <td class="text">The Company&#8217;s utilization of restricted net operating tax loss carry forwards against future income for tax purposes is restricted pursuant to the &#8220;change in ownership&#8221; rules in Section 382 of the Internal Revenue Code. These rules, in general, provide that an ownership change occurs when the percentage shareholdings of 5% direct or indirect stockholders of a loss corporation have, in aggregate, increased by more than 50 percentage points during the immediately preceding three years.     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.<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. 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. 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.<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"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxAuthorityAxis=hgbl_UnrestrictedMember', window );">Unrestricted [Member]</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>
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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_OperatingLossCarryforwards', window );">Operating loss carryforwards</a></td>
        <td class="nump"><a title="us-gaap_OperatingLossCarryforwards[us-gaap_IncomeTaxAuthorityAxis=hgbl_UnrestrictedMember]" onclick="toggleNextSibling(this);">58,068</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_OperatingLossCarryforwards<br>/ us-gaap_IncomeTaxAuthorityAxis<br>= hgbl_UnrestrictedMember</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxAuthorityAxis=hgbl_RestrictedMember', window );">Restricted [Member]</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>
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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_OperatingLossCarryforwards', window );">Operating loss carryforwards</a></td>
        <td class="nump"><a title="us-gaap_OperatingLossCarryforwards[us-gaap_IncomeTaxAuthorityAxis=hgbl_RestrictedMember]" onclick="toggleNextSibling(this);">$ 28,800</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_OperatingLossCarryforwards<br>/ us-gaap_IncomeTaxAuthorityAxis<br>= hgbl_RestrictedMember</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_OperatingLossCarryforwardsExpirationPeriodTypeAxis=hgbl_OperatingLossCarryforwardsPerYearAfter2008Member', window );">Operating Loss Carryforwards Per Year After 2008 [Member]</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>
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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_OperatingLossCarryforwardsLimitationsOnUse', window );">Operating Loss Carryforwards, Limitations on Use</a></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. 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. 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.<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. 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. 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.<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>Operating Loss Carryforwards, Expiration Date</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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                <p>Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<br><br><br><br></p>
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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 description of the limitations on the use of all operating loss carryforwards available to reduce future taxable income.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
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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>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 740<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Glossary Carryforwards<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506874<br><br><br><br></p>
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            2,165,000
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            1.71
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            50,000
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            0.42
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            2,215,000
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            1.68
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            1,583,750
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            1.75
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br></p>
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<DOCUMENT>
<TYPE>XML
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0ENE">
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              <u>2015</u>
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          </td>
          <td align="center" nowrap="nowrap" width="2%">&#160;</td>
          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" width="22%">
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            90
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            90
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            19
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            19
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            109
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            109
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            57
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            57
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            24
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            &#8212;
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          <td align="right" bgcolor="#e6efff" style="BORDER-BOTTOM: #000000 3px double" width="22%">
            81
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            57
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                <p>Tabular disclosure of lease amounts paid to related parties during the period.</p>
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                <p>Tabular disclosure of services relating to operations and paid to a related party during the period.</p>
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                <p>No definition available.</p>
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0E4KAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Schedule of Debt (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2014</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtCurrentAbstract', window );"><strong>Current:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermBankLoansAndNotesPayable', window );">Credit Facility</a></td>
        <td class="nump"><a title="us-gaap_ShortTermBankLoansAndNotesPayable" onclick="toggleNextSibling(this);">$ 0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShortTermBankLoansAndNotesPayable</span><span></span></td>
        <td class="nump"><a title="us-gaap_ShortTermBankLoansAndNotesPayable" onclick="toggleNextSibling(this);">$ 539</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShortTermBankLoansAndNotesPayable</span><span></span></td>
      </tr>
      <tr class="re">
        <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"><a title="us-gaap_ShortTermNonBankLoansAndNotesPayable" onclick="toggleNextSibling(this);">2,617</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShortTermNonBankLoansAndNotesPayable</span><span></span></td>
        <td class="nump"><a title="us-gaap_ShortTermNonBankLoansAndNotesPayable" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShortTermNonBankLoansAndNotesPayable</span><span></span></td>
      </tr>
      <tr class="ro">
        <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"><a title="us-gaap_DueToRelatedPartiesCurrent" onclick="toggleNextSibling(this);">2,053</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DueToRelatedPartiesCurrent</span><span></span></td>
        <td class="nump"><a title="us-gaap_DueToRelatedPartiesCurrent" onclick="toggleNextSibling(this);">2,985</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_DueToRelatedPartiesCurrent</span><span></span></td>
      </tr>
      <tr class="re">
        <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 current debt</a></td>
        <td class="nump"><a title="us-gaap_ShortTermBorrowings" onclick="toggleNextSibling(this);">4,670</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShortTermBorrowings</span><span></span></td>
        <td class="nump"><a title="us-gaap_ShortTermBorrowings" onclick="toggleNextSibling(this);">3,524</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_ShortTermBorrowings</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtNoncurrentAbstract', window );"><strong>Non-current:</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_UnsecuredLongTermDebt', window );">Other third party debt</a></td>
        <td class="nump"><a title="us-gaap_UnsecuredLongTermDebt" onclick="toggleNextSibling(this);">0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_UnsecuredLongTermDebt</span><span></span></td>
        <td class="nump"><a title="us-gaap_UnsecuredLongTermDebt" onclick="toggleNextSibling(this);">2,580</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_UnsecuredLongTermDebt</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Total debt</a></td>
        <td class="nump"><a title="us-gaap_LoansPayable" onclick="toggleNextSibling(this);">$ 4,670</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_LoansPayable</span><span></span></td>
        <td class="nump"><a title="us-gaap_LoansPayable" onclick="toggleNextSibling(this);">$ 6,104</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_LoansPayable</span><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_DebtCurrentAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_DebtCurrentAbstract</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_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 style="white-space:nowrap;">us-gaap_DueToRelatedPartiesCurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_LoansPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the 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 942<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-03.16)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-03.16(a)(2))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19, 20, 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 style="white-space:nowrap;">us-gaap_LoansPayable</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_LongTermDebtNoncurrentAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_LongTermDebtNoncurrentAbstract</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBankLoansAndNotesPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount at the balance sheet date of borrowings from a bank, not elsewhere enumerated in the taxonomy, with a maturity within one year (or within one operating cycle if longer) from the date of borrowing.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 19<br><br> -Subparagraph a<br><br> -Article 5<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.19(a)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 03<br><br> -Paragraph 16<br><br> -Article 7<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 944<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-03.16)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_ShortTermBankLoansAndNotesPayable</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_ShortTermBorrowings</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_ShortTermNonBankLoansAndNotesPayable</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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>
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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 value as of the balance sheet date of uncollateralized debt obligation (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <table border="0" cellpadding="0" cellspacing="0">
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EJF">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (Parenthetical) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
        <th class="th">
          <div>Mar. 31, 2014</div>
        </th>
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        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax', window );">Tax on currency translation adjustment</a></td>
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        <td class="nump"><a title="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" onclick="toggleNextSibling(this);">$ 0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax</span><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of 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;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0E6C">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Acquisition of National Loan Exchange, Inc.<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</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_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 March 31, 2015, subject to the application of a
      9% discount rate, is estimated to have a present value of $4,287. Key assumptions in determining this present value include projected earnings to the end of 2018 and a weighted average cost of capital of
      31.6%. At March 31, 2015, the Company has estimated that the current portion of the contingent consideration is $803, and that the non-current portion is $3,484.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      &#160;&#160;&#160;&#160;&#160;During the period June 1, 2014 through December 31, 2014, the Company recognized a total of $210
      of interest expense which represents the accretion of the present value discount during the period. The Company recognized an additional $89
      during the period January 1, 2015 through March 31, 2015.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">The intangible assets and goodwill are discussed in more detail in Note 6.</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 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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              </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;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0EUTAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Acquisition of National Loan Exchange, Inc. (Narrative) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="1">5 Months Ended</th>
        <th class="th" colspan="1">7 Months Ended</th>
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      <tr>
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        <td class="nump"><a title="us-gaap_PaymentsToAcquireBusinessesGross" onclick="toggleNextSibling(this);">$ 2,000</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_PaymentsToAcquireBusinessesGross</span><span></span></td>
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        <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 March 31, 2015, subject to the application of a 9% discount rate, is estimated to have a present value of $4,287.<span></span></td>
        <td class="text">&#xA0;<span></span></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 March 31, 2015, subject to the application of a 9% discount rate, is estimated to have a present value of $4,287.<span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" onclick="toggleNextSibling(this);">5,000</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
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        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_FairValueInputsDiscountRate" onclick="toggleNextSibling(this);">9.00%</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FairValueInputsDiscountRate</span><span></span></td>
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        <td class="nump"><a title="us-gaap_BusinessCombinationContingentConsiderationLiability" onclick="toggleNextSibling(this);">4,287</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_BusinessCombinationContingentConsiderationLiability</span><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_BusinessCombinationContingentConsiderationLiabilityCurrent', window );">Contingent consideration, current</a></td>
        <td class="nump"><a title="us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent" onclick="toggleNextSibling(this);">803</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent" onclick="toggleNextSibling(this);">803</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent</span><span></span></td>
      </tr>
      <tr class="re">
        <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, non-current</a></td>
        <td class="nump"><a title="us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" onclick="toggleNextSibling(this);">3,484</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent" onclick="toggleNextSibling(this);">3,395</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccretionOfDiscount', window );">Accretion of contingent consideration discount</a></td>
        <td class="nump"><a title="us-gaap_AccretionOfDiscount" onclick="toggleNextSibling(this);">$ 89</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AccretionOfDiscount</span><span></span></td>
        <td class="nump"><a title="us-gaap_AccretionOfDiscount" onclick="toggleNextSibling(this);">$ 0</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AccretionOfDiscount</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_AccretionOfDiscount" onclick="toggleNextSibling(this);">$ 210</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_AccretionOfDiscount</span><span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RangeAxis=us-gaap_WeightedAverageMember', window );">Weighted Average Cost of Capital [Member]</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_FairValueInputsDiscountRate', window );">Discount rate</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump"><a title="us-gaap_FairValueInputsDiscountRate[us-gaap_RangeAxis=us-gaap_WeightedAverageMember]" onclick="toggleNextSibling(this);">31.60%</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FairValueInputsDiscountRate<br>/ us-gaap_RangeAxis<br>= us-gaap_WeightedAverageMember</span><span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccretionOfDiscount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 standardized measure of discounted future net cash flow as a result of passage of time.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 932<br><br> -SubTopic 235<br><br> -Section 50<br><br> -Paragraph 35<br><br> -Subparagraph (h)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=8451039&amp;loc=d3e62500-109447<br><br><br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td style="white-space:nowrap;">us-gaap_AccretionOfDiscount</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_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 style="white-space:nowrap;">us-gaap_BusinessCombinationContingentConsiderationArrangementsDescription</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 style="white-space:nowrap;">us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_BusinessCombinationContingentConsiderationLiability">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: 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 style="white-space:nowrap;">us-gaap_BusinessCombinationContingentConsiderationLiability</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_BusinessCombinationContingentConsiderationLiabilityCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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 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 style="white-space:nowrap;">us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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 style="white-space:nowrap;">us-gaap_FairValueInputsDiscountRate</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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 style="white-space:nowrap;">us-gaap_PaymentsToAcquireBusinessesGross</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>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_RangeAxis=us-gaap_WeightedAverageMember">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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 style="white-space:nowrap;">us-gaap_RangeAxis=us-gaap_WeightedAverageMember</td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td></td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td></td>
                  </tr>
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        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" onclick="toggleNextSibling(this);">$ 455</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo', window );">2016</a></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" onclick="toggleNextSibling(this);">587</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree', window );">2017</a></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" onclick="toggleNextSibling(this);">572</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree</span><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour', window );">2018</a></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" onclick="toggleNextSibling(this);">572</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour</span><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive', window );">2019</a></td>
        <td class="nump"><a title="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" onclick="toggleNextSibling(this);">$ 566</a><span style="display:none;white-space:normal;text-align:left;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive</span><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>
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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 amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(3)<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 style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths</td>
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                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(3)<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 style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive</td>
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                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(3)<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 style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour</td>
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                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(3)<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 style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (a)(3)<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">
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  <body><span style="display: none;">v2.4.1.9</span><table class="report" border="0" cellspacing="2" id="ID0E2F">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Policies)<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Mar. 31, 2015</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Use of estimates [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Use of estimates</b>
    </p>
    <p align="justify" style="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 accounts receivable, inventory, investments, deferred income tax assets, goodwill and intangible assets, liabilities, contingent consideration 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, 2014. There have been no changes to these policies in the first three months of 2015.</p><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_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recently Adopted Accounting Pronouncements [Policy Text Block]</a></td>
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      <b>Recently Adopted Accounting Pronouncements</b>
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    <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 therefore adopted ASU 2014-08 in the first quarter of 2015. However, since the Company does not currently have either discontinued operations or any planned disposals that would require the expanded reporting required by ASU 2014-08, its adoption had no impact on its consolidated financial statements.
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      </tr>
      <tr class="re">
        <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_FutureAccountingPronouncementsPolicyTextBlock', window );">Future Accounting Pronouncements [Policy Text Block]</a></td>
        <td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Future Accounting Pronouncements</b>
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    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      &#160;&#160;&#160;&#160;&#160;In January 2015, the FASB issued Accounting Standards update 2015-01,
      <i>Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items</i>
      (&#8220;ASU 2015-01&#8221;). ASU 2015-01 eliminates the requirement for entities to consider whether an underlying event or transaction is extraordinary, and, if so, to separately present the item in the income statement net of tax, after income from continuing operations. Instead, items that are both unusual and infrequent should be separately presented as a component of income from continuing operations, or be disclosed in the notes to the financial statements. ASU 2015-01 will be effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 31, 2015. Early adoption is permitted provided that the new standard is applied from the beginning of the fiscal year of adoption. The Company has not historically reported extraordinary items in its consolidated financial statements, and is not aware of any pending transactions or events that might have required reporting as extraordinary items, and therefore does not expect the adoption of ASU 2015-01 to have a material 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 March 2015, the FASB issued Accounting Standards update 2015-02,
      <i>Amendments to the Consolidation Analysis</i>
      (&#8220;ASU 2015-02&#8221;). ASU 2015-02 eliminates entity specific consolidation guidance for limited partnerships, and revises other aspects of the consolidation analysis, but does not change the existing consolidation guidance for corporations that are not variable interest entities (&#8220;VIEs&#8221;). For public business entities, ASU 2015-02 will be effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015, with early adoption permitted. The Company has not yet adopted ASU 2015-02 nor assessed its potential 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 April 2015, the FASB issued Accounting Standards update 2015-03,
      <i>Simplifying the Presentation of Debt Issuance Costs</i>
      (&#8220;ASU 2015-03&#8221;). ASU 2015-03 changes the presentation of debt issuance costs in financial statements, by requiring them to be presented in the balance sheet as a direct deduction from the related debt liability, rather than as an asset. Amortization of the costs is reported as interest expense. There is no change to the current guidance on the recognition and measurement of debt issuance costs. For public business entities, ASU 2015-03 will be effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015, with early adoption permitted. The Company has not yet adopted ASU 2015-03 nor assessed its potential impact 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>Disclosure of future accounting pronouncements that may impact the entity's financial reporting.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>No definition available.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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          </td>
        </tr>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Disclosure of 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 style="white-space:nowrap;">us-gaap_UseOfEstimates</td>
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                    <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
                    <td>us-gaap_</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
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